Pay transparency
Pay transparency. Malta's rules, in force from 2026, on pay information, equal pay and gender pay gap reporting, under L.N. 173 of 2026.
What it is
Malta transposed the EU Pay Transparency Directive (Directive (EU) 2023/970) through the Equal Pay (Transparency and Reporting) Regulations, 2026 (Legal Notice 173 of 2026), made under the Employment and Industrial Relations Act. They apply to employers in the public and private sectors and to all workers with an employment relationship, and some of their provisions apply to job applicants (regulation 1).
The right to pay information
Workers may request, and receive in writing, information on their own pay level and on average pay levels, broken down by sex, for workers doing the same work or work of equal value. The employer must provide it within eight days of the request (regulation 6). For requests made in 2026, the information relates to pay for 2026.
Gender pay gap reporting
| Employer size (workers) | First report due | Covering | Then |
|---|---|---|---|
| 250 or more | 7 June 2027 | 2026 | Every year |
| 150 to 249 | 7 June 2027 | 2026 | Every three years |
| 100 to 149 | 7 June 2031 | 2030 | Every three years |
| Fewer than 100 | Voluntary |
Source: regulation 9.
Why it matters in a restructuring
A reorganisation that redraws roles, grades or pay bands changes who is doing “the same work or work of equal value”. Check the new structure against the Regulations before it is announced.