Tip: use the full legal entity level (not per site). Thresholds: 100 (reporting duty), 150 and 250 employees.
Explanation
Fewer than 100 employees: no mandatory pay gap reporting (Art. 9), but Art. 5 (recruitment), Art. 7 (right to information) and Art. 7(5) (ban on pay secrecy) apply to all employers. 100–149: first report by 7 June 2031, then every 3 years. 150–249: first report by 7 June 2027, then every 3 years. ≥ 250: first report by 7 June 2027, then annually.