Last updated 2025-08-22
Quick overview
Austria has had pay transparency rules since 2011. Employers with more than 150 employees must prepare a gender pay gap report every two years. This report is shared internally with employee representatives or made available to employees if no representative body exists. Although there is no external disclosure requirement yet, the upcoming EU Pay Transparency Directive will significantly expand these obligations by 2026.
Reporting requirements
Which companies must report?
Private-sector employers with more than 150 employees must prepare an anonymized income report. The threshold applies to the total number of employees in the company, not per establishment.
What information needs to be reported?
The report must include:
Number of men and women in each pay group or functional group
Their seniority in those groups
Average or median salaries for men and women, adjusted for part-time or partial-year employment
All forms of remuneration, including allowances, benefits, and bonuses
The report must remain anonymous and must not allow identification of individuals.
When and where to send the data?
Reports must be prepared every two years and provided in the first quarter of the calendar year following the reporting year. The report goes to:
The central works council
Or, if none exists, the relevant works committee or workers’ council
If no employee representation exists, the report must be made available in a space accessible to all employees and announced internally
Who can see the results?
Only employee representatives and employees (when no representative body exists) can access the report. External disclosure is not required, except in rare legal proceedings, such as cases before the Equal Treatment Commission.
Equal pay laws
There is no broad legal obligation to ensure equal pay for men and women beyond meeting minimum wages as stipulated in collective agreements. Employers are not legally required to close any identified gender pay gaps, though they must report on them.
Employee rights
Employees have the right to:
Access the income report internally
Receive information on minimum pay during recruitment
Confidentially seek legal advice or file claims with the Equal Treatment Commission if they suspect discrimination
Employee representatives can share relevant aggregated insights from the report with staff but must maintain confidentiality.
Risks of non-compliance
Reporting non-compliance
Employees or representatives can enforce their right to receive the report through legal claims
A three-year statute of limitations applies
There are no administrative fines for failing to produce or share the report
Confidentiality breaches
Employees who disclose report details externally may face administrative fines of up to EUR 360, requested by the employer through the district administrative authority
Job advertisement non-compliance
Employers who fail to include minimum salary information or post gender-biased job adverts risk fines and potential legal actions
What will change by 2026
New EU-wide rules
The EU Pay Transparency Directive must be transposed into Austrian law by June 7, 2026. Key changes include:
Job advertisements must state not only minimum pay but also entry-level salary or range, and criteria for determining pay
Ban on asking applicants about their current or past salaries
Expanded reporting obligation for companies with 100+ employees (down from 150)
Annual right for employees to request information on average pay levels by gender and role
Greater transparency and justification required for pay differences
How Austria is likely to apply them
Austria is expected to adapt its existing framework to meet EU standards. Anticipated steps include lowering the reporting threshold, adjusting job advertisement requirements, and introducing individual rights to pay information. However, Austria has a history of delayed transposition of EU directives, so employers should monitor developments closely.
FAQ
Do small businesses need to report?
No. The current threshold applies only to employers with more than 150 employees.
Do we need to share reports with the public?
No. Reports are internal documents unless required for legal proceedings.
Are we required to close pay gaps?
Not yet. There is no legal duty to adjust pay to eliminate gaps, though the upcoming EU rules may increase pressure to do so.
What happens if we don’t prepare the report?
Employee representatives or employees can enforce their rights in court. There are no direct fines, but legal disputes and reputational risks can arise.
Helpful resources
Austrian Equal Treatment Act (Gleichbehandlungsgesetz)
Austrian Federal Ministry of Labour and Economy – Guidance on income reports
European Commission – EU Pay Transparency Directive overview
Austrian Equal Treatment Commission – Procedures and employee rights information
