Denmark introduces L68 and moves proposed pay-transparency commencement to March 2027
Denmark has formally introduced L68 to implement the EU Pay Transparency Directive. The bill keeps the core draft architecture but proposes commencement on 1 March 2027 instead of 1 January 2027.
What changed
Folketing L68 was introduced on 8 October 2026, replacing the February consultation draft as the current proposal. The introduced text retains the hybrid Statistics Denmark/employer-organisation reporting model, the 1 September 2028 and 2031 reporting milestones and the five-percent joint-pay-assessment trigger, while moving proposed commencement to 1 March 2027. First reading is scheduled for 22 October 2026.
What it means for employers
Employers should replan proposed recruitment and worker-information readiness for 1 March 2027 while keeping 2027 payroll and category data preparation on track for the first reporting cycles. L68 remains a bill and can still change in Parliament.
Sources
- Government announcement on L68 and 1 March 2027 implementation Danish Ministry of Employment and Equality
- L 68 parliamentary dossier Folketinget
- L 68 as introduced Folketinget
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