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Article 9(2) and (3): employers with 250 or more workers, and those with 150 to 249, "shall, by 7 June 2027" provide the information relating to the previous calendar year.
Some of the four on-time states delayed parts of the obligations beyond the directive's dates; Greece's main obligations start on 1 November 2026.[1]
Employers with 150-249 employees report by 7 June 2027 and every three years after; more than 250 by 7 June 2027 and annually; 100-149 by 7 June 2031; some countries propose lower thresholds.[1]
Most member states had not transposed the directive at the June 2026 deadline, so the national rules behind the first reports are still being written in many countries.[1]
The official record of the directive that sets the 2027 reporting date.[1]
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