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Good practice Imported

SoDRA-Calculated Pay Gap Reporting — Lithuania's Labour Code Transposition of the EU Pay Transparency Directive

Lithuania · Vilnius · See the Lithuania profile · See the Vilnius profile

Evidence: Descriptive / self-reported Top 68% 52/100 · Ask Evidence Copilot about this practice

Lithuania was one of only four EU states to meet the 7 June 2026 deadline for the EU Pay Transparency Directive. Its amended Labour Code has the state payroll agency SoDRA — not employers — calculate and publish gender pay gaps from existing insurance data.

4 of 27 member states
EU member states meeting the 7 June 2026 transposition deadline
€460–€6,000
Administrative fine range for non-compliance
2028
First published pay-gap indicators due, large employers (250+ staff)
2031
First published pay-gap indicators due, mid-size employers (100-249 staff)
SoDRA-Calculated Pay Gap Reporting — Lithuania's Labour Code Transposition of the EU Pay Transparency Directive

Details

Promoter
Seimas of the Republic of Lithuania; SoDRA (State Social Insurance Fund Board)
Period
2026–ongoing (phased reporting to 2031)
Keywords
labour law, public administration, gender pay equity

Context

Lithuania was one of only four EU member states (with Slovakia, Italy and Malta) to meet the 7 June 2026 deadline for transposing the EU Pay Transparency Directive. Its Labour Code amendment (Law XV-969, adopted 21 May 2026) takes a centralised approach: rather than employers self-reporting, the state payroll agency SoDRA calculates gender pay gaps itself from payroll and job-group data it already collects for social insurance, publishing results through a public register, with fines of €460–€6,000 for non-compliance.

Results

Because reporting is phased in — annual for employers with 250+ insured staff, every three years for those with 100–249 — the first published pay-gap indicators are not due until 2028 for larger employers and 2031 for mid-sized ones. No outcome data exists yet, so this is currently a structural and administrative innovation in how the reporting burden is shifted onto existing state data, not yet a demonstrated reduction in the pay gap.

Implementation
Indicative cost
Low (< €50k)
Time to results
Long (> 3 years)
Staffing & skills
SoDRA (State Social Insurance Fund Board) staff to calculate and publish pay-gap indicators from existing payroll data, Employers with 100+ insured persons to maintain accurate payroll, working-time and job-group records

Conditions for success

  • Reliable existing state payroll/social-insurance data infrastructure (SoDRA) able to calculate gaps without new employer self-reporting
  • Enforced fines (€460–€6,000) and clear phased compliance deadlines to drive employer compliance

Commonly funded by

National / regional programmes CERV — Citizens, Equality, Rights and Values

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Data sources

Where this practice's information was retrieved from, and when.

Attachments

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