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The EU Pay Transparency Directive goes beyond equal pay for the same job. It also requires equal pay for different jobs that are of equal value.
That means comparing roles by the demands they place on employees, not just by their job title or department.
“Equal work of equal value” is a core principle of the Directive; a principle already enshrined under the Employment Equality Acts. The EU Pay Transparency Directive will strengthen this reporting further and include obligations regarding transparency. Different roles may still be entitled to equal pay if they require a comparable level of:
For example, a warehouse supervisor and a customer service manager do very different tasks, but if the complexity, responsibility and decision-making are comparable, their roles can be considered equal in value.
Under Irish law, equal pay must be provided for ‘like work’ - defined as work that is the same, similar, or of equal value. This includes roles that require comparable levels of skill, responsibility, effort, and working conditions.
How to evaluate fairly:
To assess this, employers need structured systems, such as:
While not legally required in Ireland, structured systems such as job evaluation frameworks and gender-neutral grading can help employers apply the principle of equal value consistently and defensibly.
Important distinction:
Performance may affect progression, bonuses or variable pay, but it doesn’t change the baseline value of a role. Equal value is judged on the inherent demands of the job, not on how well someone performs it.
Applying this principle often means formalising role definitions and evaluation processes for the first time. That includes:
This not only supports compliance, but it also makes pay and progression decisions clearer and more defensible to employees.
Understanding “equal work of equal value” is essential to creating pay systems that employees see as fair and transparent. Without it, even well-meaning organisations risk embedding hidden inequities.
Structured frameworks help you move beyond legal compliance, building a workplace culture grounded in clarity, consistency and trust.
Explore more in our Pay Transparency hub.