Last updated 2025-08-22
Quick overview
France has one of the most advanced frameworks for gender pay transparency in Europe. The foundation is the Gender Equality Index, introduced in 2018, which obliges companies with 50 or more employees to calculate, publish and act upon gender pay gap results every year. The Index goes beyond basic pay comparisons by requiring reporting on promotions, pay increases after maternity leave, and representation among top earners. Since 2021, the Rixain Law has further strengthened the regime by introducing gender balance quotas for management in large companies. By 2026, France will align these existing rules with the new EU Pay Transparency Directive, which will expand employee rights and reporting duties.
Reporting requirements
Which companies must report?
All companies with 50 or more employees as of March 1 in the preceding year must calculate and report the Gender Equality Index. The obligation applies annually and requires a fresh calculation each year.
What information needs to be reported?
The Gender Equality Index is based on either four or five indicators depending on company size.
For companies with 50–250 employees:
Pay gap between men and women by age group and job category (40 points)
Difference in individual pay increase rates including promotions (35 points)
Percentage of women receiving a pay raise after maternity leave (15 points)
Representation of women or men among the 10 highest earners (10 points)
For companies with more than 250 employees:
Pay gap between men and women (40 points)
Difference in pay increase rates (20 points)
Difference in promotion rates (15 points)
Percentage of women receiving a pay raise after maternity leave (15 points)
Representation of women or men among the 10 highest earners (10 points)
Employers must also provide supporting analysis on methodology, employee distribution and classification.
Corrective action is required where scores fall short:
Below 85 points – companies must set and publish progress targets.
Below 75 points – companies must implement corrective and catch-up measures within three years.
When and where to send the data?
Filing to the Ministry of Labor via the Index Egapro portal.
Publication on the company’s website (or by other means if none exists).
Disclosure to the Social and Economic Committee (CSE) through the Economic and Social Database.
Annual deadline: March 1.
Who can see the results?
Employees and unions (via CSE)
The general public (via the company website)
The Ministry of Labor (via the Egapro portal)
Equal pay laws
Equal pay has been a legal obligation since 1972. The French Labour Code requires equal pay for equal work or work of equal value, based on comparable skills, qualifications, responsibilities and effort.
This principle applies across contract types, meaning permanent, fixed-term, part-time and temporary workers must all receive equal pay when performing equivalent work. Compensation includes wages and all other benefits provided in cash or in kind.
Employee rights
Employees benefit from several strong protections:
Right to equal pay for equal or equivalent work.
Right to claim back pay and damages if underpaid due to discrimination.
Right for employee representatives (CSE) to access gender equality data.
Right to challenge invalid provisions in collective agreements or contracts that undermine equal pay – such provisions are void and replaced by lawful pay terms.
Risks of non-compliance
Failure to comply exposes employers to serious risks:
Financial penalties of up to 1% of total annual payroll if scores remain below thresholds or reporting obligations are ignored.
Publication failures can also trigger sanctions.
Labor inspectors and the Ministry of Economy and Finance actively monitor compliance.
Employees may claim back pay and damages.
What will change by 2026
New EU-wide rules
The EU Pay Transparency Directive requires all member states to strengthen gender pay transparency by June 7, 2026. It introduces:
Mandatory disclosure of pay ranges in job postings and to applicants.
Rights for employees to request information on pay levels.
Broader reporting duties, especially for employers with 100 or more employees.
Prohibition on confidentiality clauses restricting pay discussions.
Stronger enforcement and higher fines.
How France is likely to apply them
France already has one of the strictest systems in the EU, so transposition will likely involve adjustments to the Gender Equality Index rather than a complete overhaul. Expected changes include:
Expanding scope of indicators to cover variable pay as well as fixed pay.
New employee rights at recruitment and during employment to receive pay information.
Removal of contractual pay secrecy clauses.
Stronger administrative sanctions, including fines tied to annual wages.
A draft bill is scheduled for debate in parliament in late 2025, with adoption expected before June 2026.
FAQ
Do companies under 50 employees need to comply?
No, only companies with 50 or more employees are in scope.
What happens if a company scores under 75 points?
They must set corrective measures and catch-up plans. If they fail for three consecutive years, they risk fines of up to 1% of payroll.
Do maternity leave pay increases apply to all women?
Yes, all women returning from maternity leave must be granted raises in line with increases received by their peers during their absence.
Is executive representation part of the Gender Equality Index?
No, but the Rixain Law requires companies with 1,000+ employees to ensure gender balance in management: 30% women by 2026 and 40% by 2029.
Helpful resources
French Ministry of Labor – Gender Equality Index calculator and guidance
Egapro reporting portal
Rixain Law provisions on gender balance in management
European Commission – Pay Transparency Directive overview
