### 12. underlines the need to protect , support and ensure reparation for victims of gender-based cyberviolence; ### 12. underlines the need to protect , support and ensure reparation for victims of gender-based cyberviolence; calls on the member states to ensure adequate support services , including legal and psychological counselling , accessible to all victims of gender-based cyberviolence , including such violence perpetrated in the context of domestic violence , by equipping existing women’s specialist support services and other services with experience in this sector with the financial and human resources to offer holistic services , including legal and technical advice on the removal of harmful online content;


### 13. recalls that the council is to urgently conclude the union’s ratification of the council of europe convention on preventing and combating violence against women and domestic violence (the ‘istanbul convention’) on the basis of a broad accession without any limitations , and to advocate for its ratification , swift and proper implementation , and enforcement by all member states; underlines that the istanbul convention is the most comprehensive international treaty addressing the root causes of gender-based violence in all its forms; highlights that this call does not detract from the call to adopt a union legal act on combating gender-based violence but , rather , complements it; ### 13. recalls that the council is to urgently conclude the union’s ratification of the council of europe convention on preventing and combating violence against women and domestic violence (the ‘istanbul convention’) on the basis of a broad accession without any limitations , and to advocate for its ratification , swift and proper implementation , and enforcement by all member states; deplores the fact that the convention has not been ratified by the european union yet; regrets that to this date only 21 eu member states have ratified it; underlines that the istanbul convention is the most comprehensive international treaty addressing the root causes of gender-based violence in all its forms; strongly condemns all attempts to discredit the istanbul convention and condemns the attempts at setting back progresses made in the fight against gender-based violence that are going on in some member states; notes with great concern that the effective implementation of the convention is still patchy across eu; highlights that this call does not detract from the call to adopt a union legal act on combating gender-based violence but , rather , complements it; recalls that such new legislative measures should in any case be in line with the rights , obligations and objectives of the istanbul convention; recommends that the istanbul convention should be seen as a minimum standard and aspire to make further progress to eradicate gender-based and domestic violence;


### 13. recalls that the council is to urgently conclude the union’s ratification of the council of europe convention on preventing and combating violence against women and domestic violence (the ‘istanbul convention’) on the basis of a broad accession without any limitations , and to advocate for its ratification , swift and proper implementation , and enforcement by all member states; underlines that the istanbul convention is the most comprehensive international treaty addressing the root causes of gender-based violence in all its forms; highlights that this call does not detract from the call to adopt a union legal act on combating gender-based violence but , rather , complements it; ### 13. recalls that the council is to urgently conclude the union’s ratification of the council of europe convention on preventing and combating violence against women and domestic violence (the ‘istanbul convention’) on the basis of a broad accession without any limitations , and to advocate for its ratification , swift and proper implementation , and enforcement by all member states; underlines that the istanbul convention is the most comprehensive international treaty addressing the root causes of gender-based violence in all its forms and that the member states and the eu lose credibility on combating any form of gender-based violence by failing to conclude its ratification; highlights that this call does not detract from the call to adopt a union legal act on combating gender-based violence but , rather , complements it;


### 14. strongly reaffirms its commitment , as it has previously expressed , to tackle gender-based violence and to the need to have a comprehensive directive covering all its forms as the best way to put an end to gender-based violence; ### 14. strongly reaffirms its commitment , as it has previously expressed , to tackle gender-based violence and to the need to have a comprehensive directive covering all its forms and containing uniform standards and due diligence obligation to collect data , to prevent , to investigate , to protect the victims and the witnesses , and to prosecute and punish the perpetrators as the best way to put an end to gender-based violence;


### 16. requests that the commission submit , without undue delay , on the basis of article 83(1) , first subparagraph , tfeu , a proposal for an act establishing measures to combat gender-based cyberviolence following , the recommendations set out in the annex hereto; indicates that that proposal should not undermine the efforts to identify gender-based violence as a new area of particularly serious crime with a cross-border dimension pursuant to article 83(1) , third subparagraph , tfeu or any derivative legal acts on gender-based violence as requested by parliament in its previous calls; ### 16. requests that the commission submit , without undue delay , on the basis of article 83(1) , first subparagraph , tfeu , a proposal for an act establishing measures to combat gender-based cyberviolence following , the recommendations set out in the annex hereto; indicates that that proposal should not undermine the efforts to identify gender-based violence as a new area of particularly serious crime with a cross-border dimension pursuant to article 83(1) , third subparagraph , tfeu or any derivative legal acts on gender-based violence as requested by parliament in its previous calls; believes however that gender-based cyberviolence would be more efficiently addressed through a comprehensive directive to prevent and combat all forms of gender-based violence;


### the scope should cover any form of gender-based violence committed , assisted or aggravated in part or fully by the use of ict , such as mobile phones and smartphones , the internet , social media platforms or email , against a woman because she is a woman , or affects women disproportionately. ### the scope should cover any form of gender-based violence committed , assisted or aggravated in part or fully by the use of ict , such as mobile phones and smartphones , the internet , social media platforms or email , against a woman because she is a woman , or affects women disproportionately. the scope should encompass gender-based violence against lgbtiq persons , who are targeted because of their gender , gender identity , gender expression or sex characteristics.


### - ict-related violations of privacy (including the accessing , sharing and manipulation of private data or images , including intimate data without consent , image-based sexual abuse and non-consensual disclosure of sexual images , doxxing , identity theft); ### - ict-related violations of privacy (including the accessing , sharing and manipulation of private data or images , including intimate data without consent , image-based sexual abuse and non-consensual disclosure of sexual images , doxxing , dead-naming , identity theft);


### - sexist hate speech (including: posting and sharing violent content , use of sexist or gendered comments and insults , abusing women for expressing their own views and for turning away sexual advances); ### - sexist , transphobic or interphobic hate speech (including: posting and sharing violent content , use of sexist or gendered comments and insults , abusing women for expressing their own views and for turning away sexual advances , inciting to hatred against individuals on grounds of their gender identity , expression or sex characteristics);


### - suicide or anorexia induction and psychic injury conducts; ### - self-inflicted violence , such as suicide or anorexia induction and psychic injury conducts;


### member states should implement a series of measures in order to prevent gender-based cyberviolence: ### member states should implement a series of measures in order to prevent gender-based cyberviolence , having an intersectional approach:


### - awareness-raising and educational programmes involving all relevant actors and stakeholders to address the root causes of gender-based cyberviolence , within the general context of gender-based violence in order to bring about changes in social and cultural attitudes and remove gender stereotypes , while promoting responsible behaviour on social media and increasing literacy about the safe use of the internet; ### - awareness-raising and educational programmes involving all relevant actors and stakeholders to address the root causes of gender-based cyberviolence , within the general context of gender-based violence in order to bring about changes in social and cultural attitudes and remove gender norms and stereotypes , while promoting responsible behaviour on social media and increasing literacy about the safe use of the internet;


### - digital education , literacy and skills , including in the school curricula , in order to promote an enhanced understanding of digital technologies and the empowerment of users , to improve digital inclusion , to ensure the respect for fundamental rights , to eliminate any gender inequality in access to technologies and to ensure gender diversity in the technology sector , particularly in the development of new technologies; ### - digital education , literacy and skills , including in the school curricula , in order to promote an enhanced understanding of digital technologies , to avoid social media misuse , particularly in the case of underage users accessing platforms that do not require age verification in the interest of protecting vulnerable groups , and to promote the empowerment of users , to improve digital inclusion , to ensure the respect for fundamental rights , to eliminate any gender inequality in access to technologies and to ensure gender diversity in the technology sector , particularly in the development of new technologies;


### - aggravating circumstances , depending on the profile of the women and girl victims (exploiting specific characteristics , vulnerabilities of women and girls online); ### - aggravating circumstances , depending on the profile of the women , girls and lgbti victims (exploiting specific characteristics , vulnerabilities of women , girls and lgbti persons online);


### the commission and member states should collect and publish disaggregated and comparable data on gender-based cyberviolence , in particular on the different forms of gender-based cyberviolence , not only based on law enforcement reports but also on women’s experiences. ### the commission and member states should collect and publish disaggregated and comparable data on gender-based cyberviolence , in particular on the different forms of gender-based cyberviolence , not only based on law enforcement reports but also on women’s experiences. the commission should also improve gender-disaggregated data at eu level on the prevalence and harms of gender-based cyberviolence.


### the commission and member states should collect and publish disaggregated and comparable data on gender-based cyberviolence , in particular on the different forms of gender-based cyberviolence , not only based on law enforcement reports but also on women’s experiences. ### the commission and member states should collect and publish disaggregated and comparable data on gender-based cyberviolence , in particular on the different forms of gender-based cyberviolence , not only based on law enforcement reports but also on the experiences of women and lgbti persons.


### — having regard to the revised european social charter , ### — having regard to the revised european social charter , in particular its articles 15 , on the right of persons with disabilities to independence , social integration , and participation , and 23 on the right of older persons to social protection ,


### — having regard to the charter of fundamental rights of the european union and the european convention for the protection of human rights and fundamental freedoms , as referred to in article 6 teu , ### — having regard to the charter of fundamental rights of the european union and in particular art. 25 on the right of older persons to lead a life of independence and dignity and art. 26 on the integration of persons with disabilities ,


### — having regard to the principles of the european pillar of social rights (epsr) , ### — having regard to the principles of the european pillar of social rights (epsr) , in particular principle 17 on inclusion of persons with disabilities and principle 18 on the right to long-term care ,


### — having regard to the un sustainable development goals (sdgs) , ### — having regard to the un sustainable development goals (sdgs) , in particular goals n.º3 on “good health and well-being” , n.º 5 on “gender equality” , n.º 8 on “decent work and economic growth” and n.º10 on “reduced inequalities” ,


### — having regard to the international labour organization (ilo) conventions and recommendations , and in particular c189 domestic workers convention of 2011 , ### — having regard to the international labour organization (ilo) conventions and recommendations , and in particular c149 nursing personnel convention of 1977 and its accompanying recommendation no. 157 , c183 maternity protection convention of 2000 and its accompanying recommendation no 191 , c189 domestic workers convention of 2011 and its accompanying recommendation no 201 , c190 violence and harassment convention of 2019 and its accompanying recommendation no 206 , and social protection floors recommendation no 202 ,


### — having regard to the international labour organization (ilo) conventions and recommendations , and in particular c189 domestic workers convention of 2011 , ### — having regard to the international labour organization (ilo) conventions and recommendations , and in particular c149 nursing personnel convention of 1977 and its accompanying recommendation no. 157 , c183 maternity protection convention of 2000 and its accompanying recommendation no 191 , c189 domestic workers convention of 2011 and its accompanying recommendation no 201 , and c190 violence and harassment convention of 2019 and its accompanying recommendation no 206 ,


### — having regard to the un convention on the rights of persons with disabilities (un crpd) , ### — having regard to the un convention on the rights of persons with disabilities (un crpd) , and the eu’s ratification of this convention ,


### — having regard to the european institute for gender equality (eige) gender equality index 2021 and its thematic focus on health , ### — having regard to the european institute for gender equality (eige) gender equality index 2021 and its thematic focus on health and the evolution of data in the domain of time ,


### a. whereas the epsr action plan sets out concrete initiatives for the implementation of principles that are essential for building a stronger social europe for just transitions and recovery; ### a. whereas the epsr action plan sets out concrete initiatives for the implementation of principles that are essential for building a stronger social europe for just transitions and recovery; whereas principle 17 and 18 jointly promote an individual right to long-term care and define the aim of care and inclusion services to support full participation in society;


### b. whereas care encompasses services to address the physical , psychological and social needs of dependents , as well as support to guarantee the equal exercise of rights , dignity , autonomy , inclusion and well-being for all members of society; ### b. whereas persons in need for care and support are persons who are challenged in their basic activities of daily living by a disability or chronic health condition; whereas care encompasses all services to support autonomy and independence of persons in need for care , and by supporting their physical , psychological and social needs , as well as to guarantee the equal exercise of all their rights , dignity , inclusion and well-being for all members of society;


### b. whereas care encompasses services to address the physical , psychological and social needs of dependents , as well as support to guarantee the equal exercise of rights , dignity , autonomy , inclusion and well-being for all members of society; ### b. whereas care is a life-long issue that concerns everybody at some stage in their lives , both as carers and recipients of care , and encompasses services to address the physical , psychological , emotional and social needs of persons in need for care , as well as support to guarantee the equal exercise of rights , dignity , autonomy , inclusion and well-being for all members of society;


### c. whereas the stigma surrounding dependence and the need for care and support intersects with other grounds of discrimination; ### c. whereas the stigma surrounding dependence , frailty and the need for care and support in case of disability , disease , and mental health conditions and the need for care and support intersects with other grounds of discrimination;


### c. whereas the stigma surrounding dependence and the need for care and support intersects with other grounds of discrimination; ### c. whereas the stigma surrounding disability , diseases and consequent dependence and the need for care and support intersects with other grounds of discrimination;


### d. whereas there is a lack of quality , accessible and affordable care in nearly all member states; whereas the monitoring of care is hampered by the lack of disaggregated data and the lack of quality indicators; ### d. whereas there is a lack of quality , accessible , available , and affordable care in nearly all member states; whereas the monitoring of care is hampered by the lack of data disaggregated by sex and degree of dependence , lack of data on existing care services either at home or in institutions and the lack of quality indicators; whereas there are still obstacles that hamper the public provision of care services in the eu; whereas there is a lack of knowledge of some diseases that affect the quality of life , such as temporary disabling diseases or mental health conditions;


### d. whereas there is a lack of quality , accessible and affordable care in nearly all member states; whereas the monitoring of care is hampered by the lack of disaggregated data and the lack of quality indicators; ### d. whereas there is a lack of quality , accessible and affordable care in nearly all member states; whereas in some member states the care services are delegated to , and provided by , a under-funded non-profit sector , managed mainly by volunteers , paying low wages to a non-sufficiently qualified staff and consequently with a poor offer of services and almost none evaluation or monitoring of their performance; whereas the monitoring of care is hampered by the lack of disaggregated data and the lack of quality indicators;


### e. whereas the covid-19 pandemic has exacerbated the existing challenges in terms of access to formal care services; ### e. whereas the covid-19 pandemic exposed the lack of and has exacerbated the existing inequalities and challenges in terms of access to formal care services caused by commercialisation , cuts and a persistent lack of investment; whereas the covid-19 pandemic has traumatised and has placed a physical and mental toll on workers in the sector; whereas social isolation measures have increased the risk of abuse and neglect , as well as deterioration of mental and physical health of persons in need for care and support;


### e. whereas the covid-19 pandemic has exacerbated the existing challenges in terms of access to formal care services; ### e. whereas the covid-19 pandemic has exacerbated the existing inequalities and challenges in terms of access to formal or informal care services as well has traumatised and placed a physical and mental toll on workers in this sector;


### f. whereas the provision of quality care depends on the existence of a sufficiently large and well-trained workforce , the creation of decent working conditions and integrated services , and adequate funding; ### f. whereas the provision of quality care depends on the existence of a safe staffing level and well-trained workforce , the creation of attractive and decent working conditions through collective bargaining , adequate wages for workers , integrated services , and adequate funding for supporting services for persons in need for care , namely to promote their independent living conditions;


### f. whereas the provision of quality care depends on the existence of a sufficiently large and well-trained workforce , the creation of decent working conditions and integrated services , and adequate funding; ### f. whereas the provision of quality care depends on the existence of a sufficiently large , well-trained and specialised workforce , the creation of fair working conditions , social dialogue and the right to collective bargaining , and integrated services adjusted to the needs of care recipients , and adequate funding for supporting services for persons in need for care;


### g. whereas the structures of care need to be changed from centralised institutions to community-based care; whereas that shift has been too slow; ### g. whereas patient-centred community-based and homecare can better support the autonomy of persons in need for care and support; whereas residential care often fails to meet the standards on supporting the independence of persons using these services , and is often associated with the end of one’s life , rather than as a place to live with dignity , flourish , and further participate in social and cultural life; whereas the structures of care need to be changed from centralised institutions to community-based care; whereas that shift has been too slow and under-financed;


### g. whereas the structures of care need to be changed from centralised institutions to community-based care; whereas that shift has been too slow; ### g. whereas the structures of care need to be changed from centralised institutions to community-based care; whereas that shift has been too slow; whereas patient-centred community-based and home care can better support the autonomy of persons in need for care and support; whereas residential care often does not meet the standards of supporting independence of persons using these services and are often associated with the end of life , rather than regarded as places to live and strive in dignity , and places of participation in social and cultural life;


### h. whereas the undervaluation and invisibility of care work are closely linked with the fact that women dominate in the care sector; ### h. whereas the persistent gender segregated labour-market undervalues the sectors in which women represent the majority of the workforce , particularly in the care sector; whereas the undervaluation and invisibility of care work are closely linked with the fact that women and in particular migrants – both eu and non-eu citizens - , dominate in the care sector;


### h. whereas the undervaluation and invisibility of care work are closely linked with the fact that women dominate in the care sector; ### h. whereas the undervaluation and invisibility of care work are closely linked with the fact that women and migrants - both eu and non-eu citizens - dominate in the care sector , as well as the policy choice of many eu member states to rely on unpaid informal care as the major source of care provisions;


### 1. notes that it is vital to ensure quality care across the life course; underlines the importance of the accessibility , availability and affordability of care , and that all users and their carers should have a genuine choice when it comes to care services; ### 1. notes that it is vital to ensure dignity , independence , autonomy and wellbeing across the life course and that quality care across the life course is major tool to support this; underlines the importance of the accessibility , availability and affordability of care , and that all users and their carers should have a genuine choice when it comes to care services , meaning the form of care (home care , community-based care and other forms of patient-centred care) , the place and intensity of care; highlights also that the family and community of a person in need for care should be able to decide whether or not to provide informal care , and with which intensity;


### 1. notes that it is vital to ensure quality care across the life course; underlines the importance of the accessibility , availability and affordability of care , and that all users and their carers should have a genuine choice when it comes to care services; ### 1. notes that it is vital to ensure independence , autonomy and dignity across the life course and that quality care is a major tool to support this; underlines the importance of the accessibility , availability and affordability of care , and that all users and their carers should have a genuine choice when it comes to care services , meaning the form of care (home care , community-based care and other forms of patient-centred care) , the place and intensity of care; highlights also that choice should extend to the family and community of a person in need for care on whether or not to provide informal care , and with which intensity;


### 3. highlights the need to increase funding for both formal and informal care across the eu to guarantee equal access for dependants to affordable quality care services , as well as an active professional life for carers , and therefore calls on the member states to make the best use of the european structural and investment funds , including the esf+ , as well as the recovery and resilience facility , for investing in care; ### 3. highlights the need to increase public funding for both formal and informal care across the eu to guarantee universal and equal access for persons in need for care to adequately (needs-based) staffed quality care services , as well as fair working conditions for carers , and develop a career in the sector through skills certification and validation; calls on the member states to make the best use of the european structural and investment funds , including the esf+ , investeu as well as the recovery and resilience facility , for investing in care; calls on the commission to develop guidelines and recommendations for member states in this sense;


### 3. highlights the need to increase funding for both formal and informal care across the eu to guarantee equal access for dependants to affordable quality care services , as well as an active professional life for carers , and therefore calls on the member states to make the best use of the european structural and investment funds , including the esf+ , as well as the recovery and resilience facility , for investing in care; ### 3. highlights the need to increase funding for both formal and informal care across the eu to guarantee equal access for persons in need for care and support to affordable quality care services , carer's opportunity to earn adequate wages and develop a formal career in the sector through skills certification and validation , and therefore calls on the member states to make the best use of the european structural and investment funds , including the esf+ , as well as the recovery and resilience facility , for investing in care; calls on the commission to develop guidelines and recommendations for member states in this sense;


### 4. emphasises that a substantial proportion of care models , services and facilities are outdated and that care recipients should be placed at the centre of care plans; ### 4. emphasises that a substantial proportion of care services and facilities are based on an institutionalization outdated model as they put the needs of care providers , rather than the rights of persons in need for care in focus and that persons in need for care should be placed at the centre of care plans having as major objective the deinstitutionalization and promotion of different models of independent living and support;


### 4. emphasises that a substantial proportion of care models , services and facilities are outdated and that care recipients should be placed at the centre of care plans; ### 4. emphasises that a substantial proportion of care models , services and facilities are outdated in part due to a lack of funding and that persons in need for care should be placed at the centre of care plans embedded in a human rights framework; emphasises that well-funded public services are crucial to providing care services for all;


### 5. calls on the member states to exchange information and best practices with a view to developing a common european quality framework for care , encompassing all care settings , encouraging upward social convergence and guaranteeing equal rights for all citizens; ### 5. calls on the member states to exchange information and best practices with a view to developing a common european quality framework for care , based on the rights to independence and autonomy and inspired by the who framework to support countries achieving an integrated continuum of long-term care , encompassing all care settings , ensuring upward social convergence and guaranteeing equal rights for all citizens;


### 19. notes that between 40 and 50 million people in the eu provide informal care on a regular basis; notes that this work tends to be long term and can hinder formal labour market participation , resulting in a loss of income and aggravating the gender pension gap; ### 19. notes that between 40 and 50 million people in the eu provide informal care on a regular basis , most of whom are women; notes that this work tends to be long term , has repercussions on the enjoyment of their political , civil , economic , social and cultural human rights , reduces formal labour market participation and increases the risk of poverty , social exclusion , mental and physical health issues and loss of income , aggravating discriminations based on sex and gender roles , the gender pension gap and the feminisation of poverty;


### 19. notes that between 40 and 50 million people in the eu provide informal care on a regular basis; notes that this work tends to be long term and can hinder formal labour market participation , resulting in a loss of income and aggravating the gender pension gap; ### 19. notes that between 40 and 50 million people in the eu provide informal care on a regular basis; notes that this work tends to be long term and reduces formal labour market participation , resulting in an increased risk of poverty and social exclusion , mental and physical health issues , or loss of income; also notes that informal care aggravates the gender pension gap and old-age poverty gap , as a higher share of informal carers are women and women tend to provide longer hours of informal care;


### (44) obligations on employers stemming from this directive are part of the applicable obligations in the fields of environmental , social and labour law whose compliance member states have to ensure under directive 2014/23/eu of the european parliament and of the council56 , directive 2014/24/eu of the european parliament and of the council57 , directive 2014/25/eu of the european parliament and of the council58 in regard to participation in public procurement procedures. in order to comply with these obligations as far as the right to equal pay is concerned , member states should in particular ensure that economic operators , in the performance of a public contract or concession , have pay setting mechanisms that do not lead to a pay gap between female and male workers that cannot be justified by gender-neutral factors in any category of workers carrying out equal work or work of equal value. in addition , member states should consider for contracting authorities to introduce , as appropriate , penalties and termination conditions ensuring compliance with the principle of equal pay in the performance of public contracts and concessions. they may also take into account non-compliance with the principle of equal pay by the bidder or one of his subcontractors when considering the application of exclusion grounds or a decision not to award a contract to the tenderer submitting the most economically advantageous tender. ### (44) obligations on employers stemming from this directive are part of the applicable obligations in the fields of environmental , social and labour law whose compliance member states have to ensure under directive 2014/23/eu of the european parliament and of the council56 , directive 2014/24/eu of the european parliament and of the council57 , directive 2014/25/eu of the european parliament and of the council58 in regard to participation in public procurement procedures. in order to comply with these obligations as far as the right to equal pay is concerned , member states should in particular ensure that economic operators , in the performance of a public contract or concession , have pay setting mechanisms that do not lead to a pay gap between female and male workers that cannot be justified by gender-neutral factors in any category of workers carrying out equal work or work of equal value. in addition , member states should consider for contracting authorities to introduce , as appropriate , penalties and termination conditions ensuring compliance with the principle of equal pay in the performance of public contracts and concessions. they should also take into account non-compliance with the principle of equal pay by the bidder or one of his subcontractors when considering the application of exclusion grounds or a decision not to award a contract to the tenderer submitting the most economically advantageous tender.


### (49) compiling wage statistics broken down by gender and providing the commission (eurostat) with accurate and complete statistics is essential for analysing and monitoring changes in the gender pay gap at union level. council regulation (ec) no 530/199959 requires member states to compile four-yearly structural earnings statistics at micro level that provide harmonized data for the calculation of the gender pay gap. annual high-quality statistics could increase transparency and enhance monitoring and awareness of gender pay inequality. the availability and comparability of such data is instrumental for assessing developments both at national level and throughout the union. ### (49) compiling wage statistics broken down by gender , disability , age and race , as well as providing the commission (eurostat) with accurate and complete statistics is essential for analysing and monitoring changes in the gender pay gap at union level. council regulation (ec) no 530/199959 requires member states to compile four-yearly structural earnings statistics at micro level that provide harmonized data for the calculation of the gender pay gap. annual high-quality statistics could increase transparency and enhance monitoring and awareness of gender pay inequality. the availability and comparability of such data is instrumental for assessing developments both at national level and throughout the union.


### (52) in implementing this directive member states should avoid imposing administrative , financial and legal constraints in a way which would hold back the creation and development of micro , small and medium-sized enterprises. member states are therefore invited to assess the impact of their transposition act , on small and medium-sized enterprises in order to ensure that they are not disproportionately affected , giving specific attention to micro-enterprises , to alleviate the administrative burden , and to publish the results of such assessments. ### (52) member states are invited to assess the impact of the transposition act of this directive , on micro , small and medium-sized enterprises in order to ensure that they are not disproportionately affected , giving specific attention to micro-enterprises , to alleviate the administrative burden , and to publish the results of such assessments.


### 2. this directive applies to all workers who have an employment contract or employment relationship as defined by law , collective agreements and/or practice in force in each member state with consideration to the case-law of the court of justice. ### 2. this directive applies to all workers who have an employment contract or employment relationship , as well as to self-employed workers economically dependent on the contracting entity , as defined by law , collective agreements and/or practice in force in each member state.


### ‘pay gap’ means the difference of average pay levels between female and male workers of the employer , expressed as percentage of the average pay level of male workers; ### ‘pay gap’ means the difference of average pay levels between female and male workers , expressed as percentage of the average pay level of male workers; in circumstances when a person identifies as neither a man or a woman , the comparison is with person of another gender , carrying out equal work or work of equal value , with the highest pay;


### ‘median pay gap’ means the difference between the median pay level of female and median pay level of male workers expressed as percentage of the median pay level of male workers; ### ‘median pay gap’ means the difference between the median pay level off male and median pay level of male workers expressed as percentage of the median pay level of male workers; in circumstances when a person identifies as neither a man or a woman , the comparison is with person of another gender , carrying out equal work or work of equal value , with the highest pay.


### ‘category of workers’ means workers performing the same work or work of equal value grouped by the workers’ employer based on criteria as laid down in article 4 of this directive and specified by the employer concerned; ### ‘category of workers’ means workers performing the same work or work of equal value grouped by the workers’ employer based on criteria as laid down in article 4 of this directive and specified by the employer concerned in consultation with workers’ representatives;


### ‘indirect discrimination’ means the situation where an apparently neutral provision , criterion or practice would put persons of one sex at a particular disadvantage compared with persons of the other sex , unless that provision , criterion or practice is objectively justified by a legitimate aim , and the means of achieving that aim are appropriate and necessary; ### ‘indirect discrimination’ means the situation where an apparently neutral provision , criterion or practice would put persons of one sex at a particular disadvantage compared with persons of the other sex , unless that provision , criterion or practice is objectively justified by a legitimate aim in accordance with the criteria laid down in article 4 , and the means of achieving that aim are appropriate and necessary;


### instruction to discriminate against persons on grounds of sex; ### instruction to differentiate , exclude , restrict or give preference to persons , on grounds of sex , that has the purpose or effect of nullifying or restricting the recognition , enjoyment or exercise , on equal terms , of rights , freedoms and guarantees or of economic , social and cultural rights;


### any less favourable treatment of a woman related to pregnancy or maternity leave within the meaning of council directive 92/85/eec61. ### any less favourable treatment of a woman related to pregnancy or maternity leave within the meaning of council directive 92/85/eec61 , or of a woman or man related to parental leave or family support leave , or of a man related to parental leave or paternity leave.


### 1. member states shall take the necessary measures to ensure that employers have pay structures in place ensuring that women and men are paid equally for the same work or work of equal value. ### 1. member states shall take the necessary measures to ensure that pay , careers and jobs are valued , and that employers have pay structures in place ensuring that women and men are paid equally for the same work or work of equal value.


### 2. member states shall take the necessary measures ensuring that tools or methodologies are established to assess and compare the value of work in line with the criteria set out in this article. these tools or methodologies may include gender-neutral job evaluation and classification systems. ### 2. member states shall take the necessary measures ensuring that tools or methodologies are established and are easily accessible to workers and employers for the purpose of assessing and comparing the value of work in line with the criteria set out in this article. these tools or methodologies shall be established with the involvement of social partners and the support of equality bodies , and shall include gender-neutral job evaluation and classification systems.


### 3. the tools or methodologies shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective criteria which shall include educational , professional and training requirements , skills , effort and responsibility , work undertaken and the nature of the tasks involved. they shall not contain or be based on criteria which are based , whether directly or indirectly , on workers’ sex. ### 3. the tools or methodologies referred to in paragraph 2 shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective , gender neutral criteria. those gender neutral criteria shall be agreed with the social partners. those criteria shall cover at least the following:


### 3. the tools or methodologies shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective criteria which shall include educational , professional and training requirements , skills , effort and responsibility , work undertaken and the nature of the tasks involved. they shall not contain or be based on criteria which are based , whether directly or indirectly , on workers’ sex. ### 3. the tools or methodologies shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective gender-neutral criteria which should include aspects of jobs carried out predominantly by women that are frequently overlooked. those criteria shall include but not be limited to:


### 3. the tools or methodologies shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective criteria which shall include educational , professional and training requirements , skills , effort and responsibility , work undertaken and the nature of the tasks involved. they shall not contain or be based on criteria which are based , whether directly or indirectly , on workers’ sex. ### 3. the tools or methodologies shall allow assessing , in regard to the value of work , whether workers are in a comparable situation , on the basis of objective criteria which shall include , among others considered relevant , educational , professional and training requirements , skills , effort and responsibility , work undertaken and the nature of the tasks involved. they shall not contain or be based on criteria which are based , whether directly or indirectly , on workers’ sex.


### 4. whenever differences in pay can be attributed to a single source establishing the pay conditions , the assessment whether workers are carrying out the same work or work of equal value shall not be limited to situations in which female and male workers work for the same employer but may be extended to that single source. the assessment shall also not be limited to workers employed at the same time as the worker concerned. where no real comparator can be established , a comparison with a hypothetical comparator or the use of other evidence allowing to presume alleged discrimination shall be permitted. ### 4. whenever differences in pay can be attributed to a single source establishing the pay conditions , the assessment whether workers are carrying out the same work or work of equal value shall not be limited to situations in which female and male workers work for the same employer but may be extended to that single source. the assessment shall also not be limited to workers employed at the same time or in the same sector as the worker concerned. where no real comparator can be established , a comparison with a hypothetical comparator on the basis of the criteria referred to in paragraph 3 or the use of other evidence allowing to presume alleged discrimination shall be permitted. the hypothetical comparator shall facilitate cross-sectoral comparisons.


### 5. where a job evaluation and classification system is used for determining pay , it shall be based on the same criteria for both men and women and drawn up so as to exclude any discrimination on grounds of sex. ### 5. member states shall ensure that employers and workers' representatives are provided with the necessary tools and guidance to introduce gender-neutral job evaluation and classification systems for determining pay. such job evaluation and classification systems shall be based on gender-neutral criteria drawn up so as to exclude any discrimination on grounds of sex and ensure that skills associated with female dominated jobs are not undervalued.


### 1. applicants for employment shall have the right to receive from the prospective employer information about the initial pay level or its range , based on objective , gender-neutral criteria , to be attributed for the position concerned. such information shall be indicated in a published job vacancy notice or otherwise provided to the applicant prior to the job interview without the applicant having to request it. ### 1. applicants for employment shall have the right to receive from the prospective employer information about the initial pay level or its range , based on objective , gender-neutral criteria , to be attributed for the position concerned. such information shall be indicated in a published job vacancy notice or otherwise provided to the applicant prior to the job interview without the applicant having to request it. in addition , and also prior to the job interview , the applicant for employment shall receive upon request information on the average pay level for categories of workers performing the same work as the advertised position or work of equal value to that position and the objective , gender-neutral criteria on which the average pay level is based.


### the employer shall make easily accessible to its workers a description of the criteria used to determine pay levels and career progression for workers. these criteria shall be gender-neutral. ### the employer shall make easily accessible to its workers and workers’ representatives , including trade unions (workers’ representatives) , a description of the criteria used to determine pay levels and career progression for workers , including all elements of pay that comprise wages or salary and all other benefits paid directly or indirectly in cash or in kind by the employer to the worker. these criteria shall be gender-neutral and in line with the criteria laid down in article 4. the information shall be provided in accessible formats for workers with disabilities upon their request , in accordance with union law , in particular with directives (eu)2016/2102 and (eu) 2019/882 of the european parliament and of the council.


### the employer shall make easily accessible to its workers a description of the criteria used to determine pay levels and career progression for workers. these criteria shall be gender-neutral. ### the employer shall make easily accessible to its workers and workers’ representatives a description of the criteria used to determine pay levels and career progression for workers. these criteria shall be gender-neutral in line with the ones laid down in article 4.


### the employer shall make easily accessible to its workers a description of the criteria used to determine pay levels and career progression for workers. these criteria shall be gender-neutral. ### the employer shall make easily accessible to its workers a description of the criteria used to determine pay levels and career progression for workers. these criteria shall be gender-neutral and associated with the identification of direct and indirect discrimination underlying pay discrimination between men and women.


### 1. workers shall have the right to receive information on their individual pay level and the average pay levels , broken down by sex , for categories of workers doing the same work as them or work of equal value to theirs , in accordance with paragraphs 3 and 4. ### 1. workers shall have the right to receive clear and complete information on their individual pay level and the average pay levels , broken down by sex , for categories of workers doing the same work as them or work of equal value to theirs , in accordance with paragraphs 3 and 4. this information shall include also how pay levels were determined , including through an existing job evaluation or job classification scheme. workers’ representatives shall also have the right to receive information on how pay for each category of worker is laid down.


### 2. employers shall inform all workers , on an annual basis , of their right to receive the information referred to in paragraph 1. ### 2. employers shall inform all workers , on an annual basis , of their right to receive the information referred to in paragraph 1 , and on the steps the worker should undertake to make use of their right.


### 3. employers shall provide the information referred to in paragraph 1 within a reasonable period of time upon a worker’s request. the information shall be provided in accessible formats for workers with disabilities upon their request. ### 3. employers shall provide the information referred to in paragraph 1 within one month upon a worker’s request. the information shall be provided in writing and the employer shall retain proof of transmission or receipt , in electronic form. the information shall be provided in accessible formats for workers with disabilities upon their request.


### 4. workers shall have the possibility to request the information referred to in paragraph 1 through their representatives or an equality body. ### 4. workers shall have the right to request the information referred to in paragraph 1 through their representatives or an equality body , in order to guarantee confidentiality and anonymity. workers shall , personally or through their workers’ representatives , have the right to request additional clarifications and details regarding any of the data provided , and receive a substantiated reply. workers’ representatives , including trade unions , shall have the possibility to request information on pay level on behalf of a worker , broken down by sex and categories of workers.


### 4. workers shall have the possibility to request the information referred to in paragraph 1 through their representatives or an equality body. ### 4. workers shall have the possibility to request the information referred to in paragraph 1 through their representative organisations or an equality body.


### 5. workers shall not be prevented from disclosing their pay for the purpose of enforcing the principle of equal pay between men and women for equal work or work of equal value. ### 5. workers shall not be prevented , under any circumstances , from disclosing their pay to other workers and communicating it to their trade union. member states shall thus put in place measures to prohibit contractual terms aiming to restrict workers from disclosing that information for the purposes of this directive.


### 6. employers may require that any worker having obtained information pursuant to this article shall not use that information for any other purpose than to defend their right to equal pay for the same work or work of equal value and not disseminate the information otherwise. ### deleted


### 1. employers with at least 250 workers shall provide the following information concerning their organisation , in accordance with paragraphs 2 , 3 , and 5: ### 1. employers shall provide the following information concerning their organisation , in accordance with paragraphs 2 , 3 , and 5:


### 2. the accuracy of the information shall be confirmed by the employer’s management. ### 2. the accuracy of the information shall be confirmed by the employer’s management and workers’ representatives. employers shall consult with workers’ representatives on the methods used to calculate the pay gap , median pay gap and average pay levels.


### 3. the employer shall publish the information referred to in paragraph 1 , points (a) to (f) on an annual basis in a user-friendly way on its website or shall otherwise make it publicly available. the information from the previous four years , if available , shall also be accessible upon request. in addition , the employer shall share this information with the monitoring body referred to in paragraph 6. ### 3. the information referred to in paragraph 1 shall be published by the employer in a user-friendly way on its website or shall otherwise be made publicly available and accessible to persons with disabilities in accordance with directive (eu) 2019/882 of the european parliament and of the council. this information shall be published:


### 3. the employer shall publish the information referred to in paragraph 1 , points (a) to (f) on an annual basis in a user-friendly way on its website or shall otherwise make it publicly available. the information from the previous four years , if available , shall also be accessible upon request. in addition , the employer shall share this information with the monitoring body referred to in paragraph 6. ### 3. the employer shall make public the information referred to in paragraph 1 on an annual basis on its website , if it has one , or shall otherwise make it publicly available. the information in question shall be posted inside the workplace in such a way as to be easily accessible to all workers and their representatives. the information from the previous four years , if available , shall also be accessible upon request. in addition , the employer shall share this information with the monitoring body referred to in paragraph 6.


### 4. member states may decide to compile the information set out in paragraph 1 , points (a) to (f) themselves , on the basis of administrative data such as data provided by employers to the tax or social security authorities. this information shall be made public in accordance with paragraph 6. ### 4. member states shall provide support , technical assistance and training , in particular for microenterprises and small and medium-sized enterprises , to comply with the obligations pursuant to this article. member states may decide to compile the information set out in paragraph 1 , points (a) to (f) themselves , on the basis of administrative data such as data provided by employers to the tax or social security authorities. this information shall be made public in accordance with paragraph 6.


### 4. member states may decide to compile the information set out in paragraph 1 , points (a) to (f) themselves , on the basis of administrative data such as data provided by employers to the tax or social security authorities. this information shall be made public in accordance with paragraph 6. ### 4. member states shall provide support , technical assistance and training , in particular for micro- , small and medium-sized enterprises and their organisations , and for workers’ representative organisations , in relation to the obligations arising from this article. member states shall compile the information set out in paragraph 1 themselves , on the basis of administrative data such as data provided by employers to the tax or social security authorities. this information shall be made public in accordance with paragraph 6.


### 5. the employer shall provide the information referred to in paragraph 1 , point (g) to all workers and their representatives , as well as to the monitoring body referred to in paragraph 6. it shall provide it to the labour inspectorate and the equality body upon their request. the information from the previous four years , if available , shall also be provided upon request. ### 5. with the same frequency as that laid down in paragraph 3 , the employer shall provide the information referred to in paragraph 1 to all workers and their representatives , as well as to the monitoring body referred to in paragraph 6. it shall also provide it to the labour inspectorate , trade unions and the equality body upon their request. the information from the previous four years , if available , shall also be provided upon request.


### 7. workers and their representatives , labour inspectorates and equality bodies shall have the right to ask the employer for additional clarifications and details regarding any of the data provided , including explanations concerning any gender pay differences. the employer shall respond to such request within a reasonable time by providing a substantiated reply. where gender pay differences are not justified by objective and gender-neutral factors , the employer shall remedy the situation in close cooperation with the workers’ representatives , the labour inspectorate and/or the equality body. ### 7. workers and their representatives , labour inspectorates and equality bodies shall have the right to ask the employer for additional clarifications and details regarding any of the data provided , including explanations concerning any gender pay differences. the employer shall respond to such request within a reasonable time by providing a substantiated reply. where gender pay differences are not justified by objective and gender-neutral factors , the employer shall remedy the situation in close cooperation with the workers’ representatives , the labour inspectorate and/or the equality body. employers , workers’ representatives and the equality body shall take into account and address any additional forms of discrimination and unconscious bias.


### 7. workers and their representatives , labour inspectorates and equality bodies shall have the right to ask the employer for additional clarifications and details regarding any of the data provided , including explanations concerning any gender pay differences. the employer shall respond to such request within a reasonable time by providing a substantiated reply. where gender pay differences are not justified by objective and gender-neutral factors , the employer shall remedy the situation in close cooperation with the workers’ representatives , the labour inspectorate and/or the equality body. ### 7. workers and their representatives , labour inspectorates and equality bodies shall have the right to ask the employer for additional clarifications and details regarding any of the data provided , including explanations concerning any gender pay differences. the employer shall respond to such request within a maximum period of 10 working days by providing a substantiated reply. where gender pay differences are not justified by objective and gender-neutral factors , the employer shall remedy the situation , in the 30 days following notification and in close cooperation with the workers’ representatives , the labour inspectorate and/or the equality body.


### 1. member states shall take appropriate measures to ensure that employers with at least 250 workers conduct , in cooperation with their workers’ representatives , a joint pay assessment where both of the following conditions are met: ### 1. member states shall take appropriate measures to ensure that employers with more than 50 workers conduct , in cooperation with their workers’ representative organisations , a joint pay assessment.


### 1. member states shall take appropriate measures to ensure that employers with at least 250 workers conduct , in cooperation with their workers’ representatives , a joint pay assessment where both of the following conditions are met: ### 1. member states shall take appropriate measures to ensure that employers conduct , in cooperation with their workers’ representatives , a joint pay assessment where both of the following conditions are met:


### the pay reporting conducted in accordance with article 8 demonstrates a difference of average pay level between female and male workers of at least 5 per cent in any category of workers; ### deleted


### the pay reporting conducted in accordance with article 8 demonstrates a difference of average pay level between female and male workers of at least 5 per cent in any category of workers; ### the pay reporting conducted in accordance with article 8 demonstrates a difference of average pay level between female and male workers in any category of workers;


### the employer has not justified such difference in average pay level by objective and gender-neutral factors. ### deleted


### measures to address such differences if they are not justified on the basis of objective and gender-neutral criteria; ### a gender action plan to address such differences if they are not justified on the basis of objective and gender-neutral criteria. this gender action plan shall be elaborated in consultation with workers’ representatives , and supported where possible by equality bodies. it may include examining the causes of the pay gap from recruitment , promotion , occupational segregation , flexibility and care responsibilities and measures to address the gender gaps. where applicable , the gender action plan shall be included in the management report drawn up pursuant to directive 2013/34/eu;


### measures to address such differences if they are not justified on the basis of objective and gender-neutral criteria; ### measures to address and eliminate such differences , levelling up to the highest pay value , if they are not justified on the basis of objective and gender-neutral criteria;


### a report on the effectiveness of any measures mentioned in previous joint pay assessments. ### a monitoring report on the effectiveness of the gender action plan and review mechanisms.


### 3. employers shall make the joint pay assessments available to workers , workers’ representatives , the monitoring body designated pursuant to article 26 , the equality body and the labour inspectorate. ### 3. employers shall make the joint pay assessments available in easily accessible formats to workers , workers’ representatives , the monitoring body designated pursuant to article 26 , the equality body and the labour inspectorate.


### 3. employers shall make the joint pay assessments available to workers , workers’ representatives , the monitoring body designated pursuant to article 26 , the equality body and the labour inspectorate. ### 3. employers shall make the joint pay assessments available , in an accessible format , to workers , workers’ representative organisations , the monitoring body designated pursuant to article 26 , the equality body and the labour inspectorate.


### 4. if the joint pay assessment reveals differences in average pay for equal work or work of equal value between female and male workers which cannot be justified by objective and gender-neutral criteria , the employer shall remedy the situation , in close cooperation with the workers’ representatives , labour inspectorate , and/or equality body. such action shall include the establishment of gender-neutral job evaluation and classification to ensure that any direct or indirect pay discrimination on grounds of sex is excluded. ### 4. if the joint pay assessment reveals differences in pay for equal work or work of equal value between female and male workers which cannot be justified by objective and gender-neutral criteria , the employer shall remedy the situation , eliminating the differences by levelling up to the highest pay value , in close cooperation with the workers’ representatives , labour inspectorate , and/or equality body. such action shall include the establishment of gender-neutral job evaluation and classification to ensure that any direct or indirect pay discrimination on grounds of sex is excluded.


### 1. to the extent that any information provided pursuant to measures taken under articles 7 , 8 , and 9 involves the processing of personal data , it shall be provided in accordance with regulation (eu) 2016/679. ### 1. to the extent that any information provided pursuant to measures taken under articles 7 , 8 , and 9 involves the processing of personal data , it shall be provided in accordance with regulation (eu) 2016/679. compliance with this regulation shall not be used as a reason to deny any information necessary for the enforcement of rights and obligations related to the principle of equal pay between men and women for equal work or work of equal value.


### social dialogue ### collective bargaining and social dialogue


### without prejudice to the autonomy of social partners and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are discussed with social partners. ### without prejudice to the autonomy of social partners and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are transposed , implemented and monitored in full consultation with social partners.


### without prejudice to the autonomy of social partners and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are discussed with social partners. ### without prejudice to the autonomy of social partners and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are transposed in full consultation with social partners.


### without prejudice to the autonomy of social partners and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are discussed with social partners. ### without prejudice to the autonomy of trade union and employer organisations and in accordance with national law and practice , member states shall ensure that the rights and obligations under this directive are discussed with trade union and employer organisations.


### member states shall ensure that , after possible recourse to conciliation , judicial procedures for the enforcement of rights and obligations related to the principle of equal pay between men and women for equal work or work of equal value are available to all workers who consider themselves wronged by a failure to apply the principle of equal pay for equal work or work of equal value. such procedures shall be easily accessible to workers and to those who act on their behalf , even after the labour relationship in which the discrimination is alleged to have occurred has ended. ### member states shall ensure compliance with the law , guaranteeing that the authorities responsible for labour inspection and supervision have the human , technical and financial resources necessary for the pursuit of their responsibilities and powers , including those under this directive. they shall also guarantee that , after possible recourse to conciliation , judicial procedures for the enforcement of rights and obligations related to the principle of equal pay between men and women for equal work or work of equal value are available to all workers who consider themselves wronged by a failure to apply the principle of equal pay for equal work or work of equal value. such procedures shall be easily accessible to workers and to those who act on their behalf , for instance by exemption from legal costs , even after the labour relationship in which the discrimination is alleged to have occurred has ended.


### 1. member states shall ensure that associations , organisations , equality bodies and workers’ representatives or other legal entities which have , in accordance with the criteria laid down by national law , a legitimate interest in ensuring equality between men and women , may engage in any judicial or administrative procedure to enforce any of the rights or obligations related to the principle of equal pay between men and women for equal work or work of equal value. they may act on behalf or in support of a worker who is victim of an infringement of any right or obligation related to the principle of equal pay between men and women for equal work or work of equal value , with the latter’s approval. ### 1. member states shall ensure that associations , organisations , equality bodies and workers’ representative organisations or other legal entities which have , in accordance with the criteria laid down by national law , a legitimate interest in ensuring equality between men and women , may engage in any judicial or administrative procedure to enforce any of the rights or obligations related to the principle of equal pay between men and women for equal work or work of equal value. they may act irrespective of whether they have received a formal request from a worker or group of workers who is victim of an infringement of any right or obligation related to the principle of equal pay between men and women for equal work or work of equal value.


### 2. equality bodies and workers’ representatives shall also have the right to act on behalf or in support of several workers , with the latter’s approval. ### 2. equality bodies and workers’ representative organisations shall also have the right to act irrespective of whether they have received a formal request from the worker or from a group of workers.


### 1. member states shall ensure that any worker who has suffered harm as a result of an infringement of any right or obligation related to the principle of equal pay between men and women for equal work or work of equal value shall have the right to claim and to obtain full compensation or reparation , as determined by the member state , for that harm. ### 1. member states shall ensure that any worker who has suffered harm as a result of an infringement of any right or obligation related to the principle of equal pay between men and women for equal work or work of equal value shall have the right to claim and to obtain full compensation or reparation , as determined by the member state , for that harm.


### 2. the compensation or reparation referred to in paragraph 1 shall ensure real and effective compensation for the loss and damage sustained , in a way which is dissuasive and proportionate to the damage suffered. ### 2. the compensation or reparation referred to in paragraph 1 shall ensure real and effective compensation for the loss and damage sustained , in a way which is dissuasive and proportionate to the damage suffered. where gender-based pay discrimination intersects with additional grounds of discrimination , the compensation or reparation shall be adjusted accordingly.


### 3. member states shall ensure that the limitation periods for bringing claims are set at three years at least. ### 3. member states shall ensure that the limitation periods for bringing claims are set at five years at least.


### claimants who prevail on a pay discrimination claim shall have the right to recover from the defendant , in addition to any other damages , reasonable legal and experts’ fees and costs. defendants who prevail on a pay discrimination claim shall not have the right to recover any legal and experts’ fees from the claimant(s) and costs , unless the claim was brought in bad faith , was clearly frivolous or where such non-recovery is considered manifestly unreasonable under the specific circumstances of the case. ### claimants who prevail on a pay discrimination claim shall have the right to recover from the defendant , in addition to any other damages , reasonable legal and experts’ fees and costs. defendants who prevail on a pay discrimination claim shall not have the right to recover any legal and experts’ fees from the claimant(s) and costs.


### 2. member states shall ensure that fines are applied to infringements of the rights and obligations relating to equal pay for the same work or work of equal value. they shall set a minimum level for such fines ensuring real deterrent effect. the level of the fines shall take into account: ### 2. member states shall ensure that fines are applied to infringements of the rights and obligations relating to equal pay for the same work or work of equal value. they shall set a percentage based on the employer’s gross annual turnover as a minimum level for such fines and shall ensure that minimum level is proportionate and has a real deterrent effect. the level of the fines shall take into account:


### any other aggravating or mitigating factor applicable to the circumstances of the case. ### any other aggravating or mitigating factor applicable to the circumstances of the case such as where gender-based pay discrimination intersects with other grounds of discrimination , or relevant mitigating factors.


### 21. equal pay matters in public contracts and concessions ### 21. equal pay matters in public contracts and concessions and access to public funding


### 1. the appropriate measures that the member states take in accordance with article 30(3) of directive 2014/23/eu , article 18(2) of directive 2014/24/eu and article 36(2) of directive 2014/25/eu , shall include measures to ensure that , in the performance of public contracts or concessions , economic operators comply with the obligations relating to equal pay between men and women for equal work or work of equal value. ### 1. the appropriate measures that the member states take in accordance with article 30(3) of directive 2014/23/eu , article 18 (2) of directive 2014/24/eu and article 36(2) of directive 2014/25/eu , shall include measures to ensure that , in the performance of public contracts or concessions , economic operators comply with the obligations relating to equal pay between men and women for equal work or work of equal value , and observe any collective agreements that may apply to the sector or geographical area concerned.


### 2. member states shall consider for contracting authorities to introduce , as appropriate , penalties and termination conditions ensuring compliance with the principle of equal pay in the performance of public contracts and concessions. where member states’ authorities act in accordance with article 38(7)(a) of directive 2014/23/eu , article 57(4)(a) of directive 2014/24/eu , or article 80(1) of directive 2014/25/eu in conjunction with article 57(4)(a) of directive 2014/24/eu , they may exclude or may be required by member states to exclude any economic operator from participation in a public procurement procedure where they can demonstrate by any appropriate means the infringement of the obligations referred to in paragraph 1 , related either to a failure to comply with pay transparency obligations or a pay gap of more than 5 per cent in any category of workers which is not justified by the employer on the basis of objective , gender-neutral criteria. this is without prejudice to any other rights or obligations set out in directive 2014/23/eu , directive 2014/24/eu or directive 2014/25/eu. ### 2. member states shall consider for contracting authorities to introduce , as appropriate , penalties and termination conditions ensuring compliance with the principle of equal pay in the performance of public contracts and concessions. where member states’ authorities act in accordance with article 38(7)(a) of directive 2014/23/eu , article 57(4)(a) of directive 2014/24/eu , or article 80(1) of directive 2014/25/eu in conjunction with article 57(4)(a) of directive 2014/24/eu , they should exclude any economic operator from participation in a public procurement procedure where they can demonstrate by any appropriate means the infringement of the obligations referred to in paragraph 1 , related either to a failure to comply with pay transparency obligations or a pay gap in any category of workers which is not justified by the employer on the basis of objective , gender-neutral criteria. this is without prejudice to any other rights or obligations set out in directive 2014/23/eu , directive 2014/24/eu or directive 2014/25/eu.


### 1. without prejudice to the competence of labour inspectorates or other bodies that enforce the rights of workers , including the social partners , national equality bodies established in accordance with directive 2006/54/ec shall be competent with regard to matters falling within the scope of this directive. ### 1. without prejudice to the competence of labour inspectorates or other bodies that enforce the rights of workers , including workers’ representative organisations , national equality bodies established in accordance with directive 2006/54/ec shall provide support for the matters falling within the scope of this directive.


### 2. each member state shall designate a body (‘monitoring body’) for the monitoring and support of the implementation of national legal provisions implementing this directive and shall make the necessary arrangements for the proper functioning of such body. the monitoring body may be part of existing bodies or structures at national level. ### 2. each member state shall designate a tripartite body (‘monitoring body’) for the monitoring and support of the implementation of national legal provisions implementing this directive and shall make the necessary arrangements and ensure adequate resources for the proper functioning of such body. the monitoring body may be part of existing bodies or structures at national level.


### to tackle the causes of the gender pay gap and devise tools to help analyse and assess pay inequalities; ### to devise tools , methodologies and guidance to help analyse and assess pay inequalities in order to tackle the causes of the gender pay gap;


### to aggregate data received from employers pursuant to article 8(6) , and publish this data in a user-friendly manner; ### to aggregate data received from employers pursuant to article 8(6) , and publish this data in an accessible and a user-friendly manner , including with regard to persons with disabilities , in accordance with directive (eu) 2019/882 and , where possible , analyse that data for the purpose of identifying multiple and intersectional forms of discrimination;


### member states shall provide the commission (eurostat) with up-to-date gender pay gap data annually and in a timely manner. these statistics shall be broken down by gender , economic sector , working time (full-time/part-time) , economic control (public/private ownership) and age and be calculated on an annual basis. ### member states shall provide the commission (eurostat) with up-to-date gender pay gap data annually and in a timely manner. these statistics shall be broken down by gender , economic sector , working time (full-time/part-time) , economic control (public/private ownership) , disability and age and be calculated on an annual basis and , where possible , combine them with anonymised data regarding intersectional forms of discrimination.


### member states shall provide the commission (eurostat) with up-to-date gender pay gap data annually and in a timely manner. these statistics shall be broken down by gender , economic sector , working time (full-time/part-time) , economic control (public/private ownership) and age and be calculated on an annual basis. ### member states shall provide the commission (eurostat) with up-to-date gender pay gap data annually and in a timely manner. these statistics shall be broken down by gender , economic sector , working time (full-time/part-time) , type of contract (indefinite/ temporary/per hours) , economic control (public/private ownership) and age and be calculated on an annual basis.


### 1. member states shall bring into force the laws , regulations and administrative provisions necessary to comply with this directive by [two years after the entry into force]. they shall immediately inform the commission thereof. ### 1. member states shall bring into force the laws , regulations and administrative provisions necessary to comply with this directive by [one year after the entry into force].


### 2. when informing the commission , member states shall also accompany it with a summary of the results of their assessment regarding the impact of their transposition act on small and medium-sized enterprises and a reference to where such assessment is published. ### deleted


### 2. when informing the commission , member states shall also accompany it with a summary of the results of their assessment regarding the impact of their transposition act on small and medium-sized enterprises and a reference to where such assessment is published. ### 2. when informing the commission , member states shall also accompany it with a summary of the results of their assessment regarding the impact of their transposition act on workers and employers of microenterprises , small and medium-sized enterprises broken down by sectors , particularly female-dominated ones , and a reference to where such assessment is published.


### 1. by [eight years after the entry into force] member states shall communicate to the commission all information on how this directive has been applied and what has been its impact in practice. ### 1. by [five years after the entry into force] member states shall communicate to the commission all information on how this directive has been applied and what has been its impact in practice.


### during pigging , blow-down to repair or purging a gathering pipeline for repair or maintenance , and only where the gas cannot be contained or redirected into an unaffected portion of the pipeline. ### during pigging , blow-down to repair , decommissioning or purging a gathering pipeline for repair or maintenance , and only where the gas cannot be contained or redirected into an unaffected portion of the pipeline.


### 4. where venting is allowed pursuant to paragraphs 2 and 3 , operators shall vent only where flaring is not technically feasible or risks endangering safety of operations or personnel. in such a situation , as part of the reporting obligations set out in article 16 , operators shall demonstrate to the competent authorities the necessity to opt for venting instead of flaring. ### 4. where venting is allowed pursuant to paragraphs 2 and 3 , operators shall vent only where flaring is not technically feasible due to lack of flammability , inability to sustain a flame , or safety concerns , or when it or risks endangering safety of operations or personnel. in such a situation , as part of the reporting obligations set out in article 16 , operators shall demonstrate to the competent authorities the necessity to opt for venting instead of flaring.


### 5. flaring shall only be allowed where either re-injection , utilisation on-site or dispatch of the methane to a market are not feasible for reasons other than economic considerations. in such a situation , as part of the reporting obligations set out in article 16 , operators shall demonstrate to the competent authorities the necessity to opt for flaring instead of either re-injection , utilisation on-site or dispatch of the methane to a market. ### 5. flaring shall only be allowed where either re-injection , utilisation on-site , gas processing , or dispatch of the methane to a market are not feasible for reasons other than economic considerations. in such a situation , as part of the reporting obligations set out in article 16 , operators shall demonstrate to the competent authorities the necessity to opt for flaring instead of either re-injection , utilisation on-site or dispatch of the methane to a market.


### 1. where a facility is built , replaced or refurbished , or where new flare stacks or other combustion devices are installed , operators shall install only combustion devices with an auto-igniter or continuous pilot and a complete destruction removal efficiency for hydrocarbons. ### 1. operators shall install all flare stacks with combustion devices with an auto-igniter or continuous pilot and a complete destruction removal efficiency for hydrocarbons by …[18 months from the date of entry into force of this regulation].


### 2. operators shall ensure that all flare stacks or other combustion devices comply with the requirements of paragraph 1 by … [12 months from the date of entry into force of this regulation]. ### deleted


### by … [36 months from the date of entry into force of this regulation] and by 30 march every year thereafter , operators shall submit a report to the competent authorities containing direct measurements of source-level methane emissions for operated assets referred to in paragraph 2 , complemented by measurements of site-level methane emissions , thereby allowing assessment and verification of the source-level estimates aggregated by site. ### by … [24 months from the date of entry into force of this regulation] and by 30 march every year thereafter , operators shall submit a report to the competent authorities containing direct measurements of source-level methane emissions for operated and non-operated assets referred to in paragraph 2 , complemented by measurements of site-level methane emissions , thereby allowing assessment and verification of the source-level estimates aggregated by site.


### 4. by … [36 months from the date of entry into force of this regulation] , undertakings established in the union shall submit a report to the competent authorities containing direct measurements of source-level methane emissions for non-operated assets. reporting at such level may involve the use of source-level measurement and sampling as the basis for establishing specific emission factors used for emissions estimation. ### deleted


### by … [48 months from the date of entry into force of this regulation] and by 30 march every year thereafter , undertakings established in the union shall submit a report to the competent authorities containing direct measurements of source-level methane emissions for non-operated assets as set out in paragraph 4 , complemented by measurements of site-level methane emissions , thereby allowing assessment and verification of the source-level estimates aggregated by site. ### deleted


### the commission shall , by means of implementing acts , lay down a reporting template for the reports under paragraphs 2 , 3 , 4 and 5. those implementing acts shall be adopted in accordance with the procedure referred to in article 32(2). ### the commission shall , by means of implementing acts , lay down a reporting template for the reports under paragraphs 2 and 3. those implementing acts shall be adopted in accordance with the procedure referred to in article 32(2).


### 7. for site-level measurements referred to in paragraphs 3 and 5 , appropriate quantification technologies shall be used which can provide such measurements. ### 7. for site-level measurements referred to in paragraphs 3 , approved quantification technologies shall be used which can provide such measurements , ensuring reliance on the best available technologies.


### 8. in the case of significant discrepancies between the emissions quantified using source-level methods and those resulting from site-level measurement , additional measurements shall be carried out within the same reporting period. ### 8. in the case of significant discrepancies between the emissions quantified using source-level methods and those resulting from site-level measurement , additional measurements shall be carried out within the same reporting period. a discrepancy shall be considered significant if it is 10% or greater.


### 9. methane emissions measurements for gas infrastructure shall be conducted according to appropriate european (cen) or international (iso) standards for methane emissions quantification. ### deleted


### operators shall take all measures available to them to prevent and minimise methane emissions in their operations. ### operators shall take all measures available to them to prevent and minimise methane emissions in their operations. this shall include a methane intensity target of well below 0.2%.


### thereafter , leak detection and repair surveys shall be repeated every three months. ### thereafter , leak detection and repair surveys shall occur at the following frequencies:


### 1. this regulation lays down rules for the accurate measurement , reporting and verification of methane emissions in the energy sector in the union , as well as the abatement of those emissions , including through leak detection and repair surveys and restrictions on venting and flaring. this regulation also lays down rules on tools ensuring transparency of methane emissions from imports of fossil energy into the union. ### 1. this regulation lays down rules for the accurate measurement , reporting and verification of methane emissions in the energy sector in the union , as well as the abatement of those emissions , including through leak detection and repair surveys and restrictions on venting and flaring.


### 1. highlights that taxation is one of the few areas that remain subject to unanimity voting in council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at eu and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regrets , in this regard , hungary’s misuse of its veto right to block the council negotiations on the commission proposal of 22 december 2021 for a council directive on ensuring a global minimum level of taxation for multinational groups in the union (com(2021)0823); ### 1. highlights that taxation is one of the few areas that remain subject to unanimity voting in council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at eu and global levels in the light of tax scandals , economic developments and the new challenges created by digitalisation and globalisation; regrets , in this regard , hungary’s misuse of its veto right to block the council negotiations on the commission proposal of 22 december 2021 for a council directive on ensuring a global minimum level of taxation for multinational groups in the union (com(2021)0823);


### 2. regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the union , even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals , such as the debt-equity bias reduction allowance (debra) or the business in europe: framework for income taxation (befit) , will be key to supporting the competitiveness of european companies; ### 2. regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the union and fight against tax evasion and tax avoidance , even though such harmonisation and coordination would benefit everyone;


### 3. recalls that article 48(7) of the treaty on european union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in council through qualified majority voting (qmv) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the european council and parliament’s consent; ### 3. recalls that article 48(7) of the treaty on european union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in council through qualified majority voting (qmv) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the european council and parliament’s consent; stresses that the involvement of both national parliaments and the european parliament to launch the passerelle clause promotes more accountability from the governments to their populations; furthermore , stresses the fact the decision to launch the passerelle clause is taken in the european council , rather than in the economic and financial affairs (ecofin) council , leading to a better media coverage and public scrutiny of the position of each member states;


### (1) promoting a fair and sustainable business environment , including through targeted tax measures that incentivise investment and growth , is a high political priority of the union. to support sustainable and long-term corporate financing , the tax system should minimise unintended distortions of business decisions , for example towards debt rather than equity financing. while the commission’s capital markets union 2020 action plan14 includes important actions to support such financing , for example action 4 - encouraging more long-term and equity financing from institutional investors , targeted tax measures should be adopted in order to enhance such actions. such measures should take into account fiscal sustainability considerations. ### deleted


### (7) to effectively address the tax-related debt-equity bias in a manner sustainable for the union’s public finances , an allowance for equity financing should be accompanied by a limitation on the deductibility of debt financing costs. an interest limitation rule should therefore limit the deductibility of exceeding borrowing costs and apply independently from the allowance. given the different objectives between such a rule and the existing anti-tax avoidance rule on interest limitation of article 4 of directive (eu) 2016/1164 , both rules should be maintained. taxpayers should first calculate the deductibility of exceeding borrowing costs under this directive and then under atad. in the event that the latter results in a lower amount of deductible exceeding borrowing costs , the taxpayer should deduct this lower amount and carry forward or back any difference between the two amounts in accordance with article 4 of atad. ### (7) to effectively address the tax-related debt-equity bias in a manner sustainable for the union’s public finances , an allowance for equity financing should be accompanied by a limitation on the deductibility of debt financing costs. an interest limitation rule should therefore limit the deductibility of exceeding borrowing costs and apply independently from the allowance. given the different objectives between such a rule and the existing anti-tax avoidance rule on interest limitation of article 4 of directive (eu) 2016/1164 , both rules should be maintained. taxpayers should first calculate the deductibility of exceeding borrowing costs under this directive and then under atad.


### an allowance on equity shall be deductible , for 10 consecutive tax periods , from the taxable base of a taxpayer for corporate income tax purposes up to 30% of the taxpayer's earnings before interest , tax , depreciation and amortisation (“ebitda ”). ### an allowance on equity shall be deductible , for 5 consecutive tax periods , from the taxable base of a taxpayer for corporate income tax purposes up to 15% of the taxpayer's earnings before interest , tax , depreciation and amortisation (“ebitda ”) or up to eur 140 000 , whichever amount is lower in the tax period.


### if the deductible allowance on equity , in accordance with the first subparagraph , is higher than the taxpayer’s net taxable income in a tax period , member states shall ensure that the taxpayer may carry forward , without time limitation , the excess of allowance on equity to the following periods. ### if the deductible allowance on equity , in accordance with the first subparagraph , is higher than the taxpayer’s net taxable income in a tax period , member states shall ensure that the taxpayer may carry forward , for a maximum of 2 tax periods , the excess of allowance on equity to the following periods.


### member states shall ensure that the taxpayers may carry forward , for a maximum of 5 tax periods , the part of the allowance on equity which exceeds 30% of ebitda in a tax period. ### deleted


### the allowance on equity shall be equal to the base of the allowance multiplied by the 10-year risk-free interest rate for the relevant currency and increased by a risk premium of 1% or , where the taxpayer is an sme , a risk premium of 1.5%. ### the allowance on equity shall be equal to the base of the allowance multiplied by the 10-year risk-free interest rate for the relevant currency.


### for the purposes of the second subparagraph of this paragraph , the 10-year risk-free interest rate for the relevant currency shall be the risk-free interest rate with a maturity of 10 years for the relevant currency , as laid down in the implementing acts adopted pursuant to article 77e(2) of directive 2009/138/ec for the reference date of 31 december of the year preceding the relevant tax period. ### deleted


### 4. the commission shall be empowered to adopt delegated acts in accordance with article 9 amending paragraph 2 of this article by modifying the rate of the risk premium , where any of the following two conditions is met: ### deleted