{"id":56036,"date":"2026-09-11T11:21:07","date_gmt":"2026-09-11T11:21:07","guid":{"rendered":"https:\/\/www.brewermorris.com\/?p=56036"},"modified":"2026-09-11T11:21:09","modified_gmt":"2026-09-11T11:21:09","slug":"eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing","status":"publish","type":"post","link":"https:\/\/www.brewermorris.com\/de\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/","title":{"rendered":"EU Pay Transparency Directive: how tax recruitment processes are changing"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull is-layout-constrained wp-container-core-group-is-layout-0fbd6134 wp-block-group-is-layout-constrained\" style=\"margin-top:0\">\n<div class=\"wp-block-columns single-post__columns is-layout-flex wp-container-core-columns-is-layout-6ed55936 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column single-post__columns__column--nav is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\">\n<div class=\"wp-block-group single-post__sidebar single-post__sidebar--sticky is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:0\">\n<h2 id=\"h-contents\" class=\"wp-block-heading is-style-eyebrow-no-border\" style=\"margin-bottom:var(--wp--preset--spacing--x-small);padding-right:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--small)\">Contents<\/h2>\n\n\n\n<div class=\"wp-block-group has-border-color has-brand-1-20-border-color is-layout-constrained wp-container-core-group-is-layout-3a1915d0 wp-block-group-is-layout-constrained\" style=\"border-width:2px;border-top-left-radius:0.83rem;border-top-right-radius:0.83rem;border-bottom-left-radius:0.83rem;border-bottom-right-radius:0.83rem;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--small);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--small)\">\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-contents\" data-level=\"2\">Contents<\/a><\/li><li><a href=\"#h-what-is-the-directive\" data-level=\"2\">What is the Directive?<\/a><\/li><li><a href=\"#h-tax-hiring-leaves-little-room-for-uncertainty\" data-level=\"2\">Tax hiring leaves little room for uncertainty<\/a><\/li><li><a href=\"#h-the-challenge-is-often-internal\" data-level=\"2\">The challenge is often internal<\/a><\/li><li><a href=\"#h-why-transparency-changes-the-conversation\" data-level=\"2\">Why transparency changes the conversation<\/a><\/li><li><a href=\"#h-align-hr-and-hiring-managers\" data-level=\"2\">Align HR and hiring managers<\/a><\/li><li><a href=\"#h-three-questions-before-hiring\" data-level=\"2\">Three questions before hiring<\/a><\/li><li><a href=\"#h-better-information-better-hiring\" data-level=\"2\">Better information, better hiring<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group single-post__share-desktop is-layout-constrained wp-container-core-group-is-layout-d7a70935 wp-block-group-is-layout-constrained block-visibility-hide-medium-screen block-visibility-hide-small-screen\" style=\"margin-top:var(--wp--preset--spacing--x-large);padding-top:0;padding-right:var(--wp--preset--spacing--small);padding-bottom:0;padding-left:var(--wp--preset--spacing--small)\">\n<h3 id=\"h-share\" class=\"wp-block-heading is-style-eyebrow-no-border\">Share<\/h3>\n\n\n\t<ul class=\"wp-block-social-links 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href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.brewermorris.com%2Fde%2Fmarket-insight%2Feu-pay-transparency-directive-how-tax-recruitment-processes-are-changing%2F\" target=\"_blank\" rel=\"noopener noreferrer\" aria-label=\"Share on LinkedIn\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7 3H4.3A1.3 1.3 0 003 4.3v15.4A1.3 1.3 0 004.3 21h15.4a1.3 1.3 0 001.3-1.3V4.3A1.3 1.3 0 0019.7 3zM8.339 18.338H5.667v-8.59h2.672v8.59zM7.004 8.574a1.548 1.548 0 11-.002-3.096 1.548 1.548 0 01.002 3.096zm11.335 9.764H15.67v-4.177c0-.996-.017-2.277-1.387-2.277-1.389 0-1.601 1.086-1.601 2.206v4.248h-2.667v-8.59h2.559v1.174h.037c.356-.675 1.227-1.387 2.526-1.387 2.703 0 3.203 1.779 3.203 4.092v4.711z\"\/><\/svg>\t\t\t\t\t<span class=\"wp-block-social-links__item-label screen-reader-text\">Share on LinkedIn<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column toc-scope single-post__columns__column--content is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<div class=\"wp-block-group has-brand-1-10-background-color has-background is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 id=\"h-key-insights\" class=\"wp-block-heading is-style-eyebrow-no-border\">Key insights<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transparency starts earlier:<\/strong> Employers need clear job scope, level and salary ranges before hiring<\/li>\n\n\n\n<li><strong>Tax candidates expect clarity:<\/strong> Salary, responsibilities and career progression matter from the outset<\/li>\n\n\n\n<li><strong>Internal alignment is needed:<\/strong> HR, reward and hiring managers must communicate consistently<\/li>\n\n\n\n<li><strong>Unclear roles deter talent:<\/strong> Mixed messages can cause candidate drop-off and slower hiring<\/li>\n\n\n\n<li><strong>Preparation drives better outcomes:<\/strong> Defined roles and pay ranges lead to more effective recruitment<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\" data-type=\"link\" data-id=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\">EU Pay Transparency Directive<\/a> is changing what candidates expect before they enter a recruitment process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Much of the discussion focuses on <a href=\"https:\/\/www.brewermorris.com\/market-insight\/tax\/how-to-hire-tax-professionals-a-guide-to-a-successful-and-inclusive-hiring-process\/\" data-type=\"post\" data-id=\"6307\">equal pay<\/a>, gender pay gap reporting and compliance, but its impact on recruitment is just as important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For employers <a href=\"https:\/\/www.brewermorris.com\/tax\/\" data-type=\"link\" data-id=\"https:\/\/www.brewermorris.com\/tax\/\">hiring tax professionals<\/a>, the Directive increases the need to define a role properly before taking it to market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s how tax recruitment processes are changing due to the EU Pay Transparency Directive.<\/p>\n\n\n\n<h2 id=\"h-what-is-the-directive\" class=\"wp-block-heading\">What is the Directive?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\" data-type=\"link\" data-id=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\">Directive (EU) 2023\/970<\/a> is intended to strengthen equal pay for equal work and work of equal value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It also aims to address pay discrimination and help reduce the gender pay gap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">EU Member States were required to incorporate the Directive into national law by the 7 June 2026 transposition deadline, except for the Netherlands <a href=\"https:\/\/www.loyensloeff.com\/insights\/news--events\/news\/update-on-the-dutch-implementation-of-eu-pay-transparency-directive-legislative-proposal-submitted-to-the-house-of-representatives\/\" data-type=\"link\" data-id=\"https:\/\/www.loyensloeff.com\/insights\/news--events\/news\/update-on-the-dutch-implementation-of-eu-pay-transparency-directive-legislative-proposal-submitted-to-the-house-of-representatives\/\">whose deadline is January 2027<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The specific requirements differ between countries, but employers should expect greater focus on transparent pay structures and clearer information for job applicants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article is the first in our series on what the Directive means for tax recruitment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rather than examining the legal requirements, here\u2019s what employers need to agree internally before a vacancy goes live:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The role\u2019s scope<\/li>\n\n\n\n<li>Its level and seniority<\/li>\n\n\n\n<li>The salary range and total remuneration package<\/li>\n\n\n\n<li>Who needs to approve the role<\/li>\n\n\n\n<li>How the opportunity will be communicated to candidates<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-tax-hiring-leaves-little-room-for-uncertainty\" class=\"wp-block-heading\">Tax hiring leaves little room for uncertainty<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax recruitment is specialised, commercially sensitive and candidate led.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tax vacancy may require a professional with a precise combination of technical expertise, sector experience and international exposure. For example, an employer may be seeking:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A corporate tax specialist with cross-border experience<\/li>\n\n\n\n<li>A transfer pricing professional<\/li>\n\n\n\n<li>An indirect tax or VAT expert<\/li>\n\n\n\n<li>A tax technology or transformation leader<\/li>\n\n\n\n<li>A senior tax professional able to lead a regional or global function<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Each requirement narrows an already limited pool of potential candidates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The strongest professionals are also unlikely to be actively applying for roles. They are often employed, well rewarded and selective about which opportunities they explore.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before committing to an interview process, candidates will typically want to understand:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Why the role has been created<\/li>\n\n\n\n<li>What they will be responsible for<\/li>\n\n\n\n<li>Who they will report to<\/li>\n\n\n\n<li>How the role fits within the wider tax and finance team<\/li>\n\n\n\n<li>Whether it offers meaningful career progression<\/li>\n\n\n\n<li>The likely salary range and wider benefits package<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Compensation is not an administrative point for the end of the process. It is part of a candidate\u2019s early decision about whether an opportunity is worth pursuing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For senior tax hires, total remuneration may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Base salary<\/li>\n\n\n\n<li>Annual bonuses<\/li>\n\n\n\n<li>Pension contributions<\/li>\n\n\n\n<li>Benefits<\/li>\n\n\n\n<li>Long-term incentives<\/li>\n\n\n\n<li>Equity-related incentives, where relevant<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cWe are open depending on experience\u201d may appear flexible. In a specialist market, it can instead suggest that the organisation has not agreed what it needs or what it is prepared to pay.<\/p>\n\n\n\n<h2 id=\"h-the-challenge-is-often-internal\" class=\"wp-block-heading\">The challenge is often internal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Recruitment problems frequently begin before a vacancy is advertised.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The issue is not always the availability of talent. It is often a lack of internal clarity around the role itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A hiring manager may know that their team is under pressure or needs stronger tax capability. But turning that requirement into a consistent, market-ready brief requires decisions that can be delayed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Common problems include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Responsibilities are still being defined during interviews<\/li>\n\n\n\n<li>Stakeholders disagree about whether the role should be manager, senior manager, director or head of tax level<\/li>\n\n\n\n<li>The salary range has not been approved<\/li>\n\n\n\n<li>HR, reward teams and hiring managers are giving different messages about the role<\/li>\n\n\n\n<li>The reporting line or team structure is still unclear<\/li>\n\n\n\n<li>The organisation has no agreed job architecture for comparing the role with internal positions<\/li>\n\n\n\n<li>Progression opportunities have not been considered<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This becomes visible to candidates quickly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a hiring manager may describe a strategic business-partnering opportunity, while another stakeholder presents the position as largely compliance-focused. A leadership title paired with a relatively junior pay range can create the same problem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When messages do not align, candidates can question the opportunity and the employer\u2019s decision-making.<\/p>\n\n\n\n<h2 id=\"h-why-transparency-changes-the-conversation\" class=\"wp-block-heading\">Why transparency changes the conversation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Historically, some employers have started recruitment with broad parameters. They test the market, review available talent and refine the role or compensation package later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That approach is increasingly difficult to sustain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Candidates will expect clearer information earlier, particularly around salary range, role level and progression. Recruiters also need the information to establish whether the opportunity is relevant and financially viable for the people they approach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers can still retain flexibility for exceptional candidates, but flexibility should be based on a defined framework, rather than uncertainty over the budget or job level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.brewermorris.com\/category\/market-insight\/salary-guide\/\" data-type=\"category\" data-id=\"22\">Salary ranges and pay bands<\/a> help create that framework. They give HR, hiring managers and recruiters a shared reference point for discussing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The role\u2019s level<\/li>\n\n\n\n<li>Base salary and total remuneration<\/li>\n\n\n\n<li>Benefits and bonuses<\/li>\n\n\n\n<li>Available flexibility<\/li>\n\n\n\n<li>Pay progression<\/li>\n\n\n\n<li>The rationale for an eventual offer<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, recruitment processes are likely to involve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Earlier conversations about starting salary and salary expectations<\/li>\n\n\n\n<li>More detailed job descriptions<\/li>\n\n\n\n<li>Clearer job adverts and job postings<\/li>\n\n\n\n<li>Internal approval of the salary range before going to market<\/li>\n\n\n\n<li>Consistent messaging from recruitment, HR and hiring stakeholders<\/li>\n\n\n\n<li>Recruitment practices that do not rely on salary history or pay history<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This can make recruitment more efficient. Candidates outside the relevant pay range can opt out early, while those who continue have a clearer understanding of the opportunity.<\/p>\n\n\n\n<h2 id=\"h-align-hr-and-hiring-managers\" class=\"wp-block-heading\">Align HR and hiring managers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A successful recruitment process relies on alignment between the people who own different elements of the hiring decision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Recruiters are often placed between HR and hiring managers. They need enough technical detail to identify relevant tax professionals, as well as a clear reward position to discuss the opportunity confidently.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Without alignment, recruiters are left managing uncertainty externally. This can result in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mixed messages to candidates<\/li>\n\n\n\n<li>Slower recruitment processes<\/li>\n\n\n\n<li>Late-stage candidate withdrawals<\/li>\n\n\n\n<li>Salary negotiations that become difficult to manage<\/li>\n\n\n\n<li>Offers that do not meet market expectations<\/li>\n\n\n\n<li>A weaker employer brand<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Before launching a search, employers should ensure that hiring managers, HR and reward stakeholders agree:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The purpose and scope of the role<\/li>\n\n\n\n<li>Its level within the job architecture<\/li>\n\n\n\n<li>The salary range and remuneration package<\/li>\n\n\n\n<li>Essential skills and experience<\/li>\n\n\n\n<li>The reporting line<\/li>\n\n\n\n<li>The interview and decision-making process<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This isn\u2019t an additional administrative hurdle, but the basis of an efficient, credible search.<\/p>\n\n\n\n<h2 id=\"h-three-questions-before-hiring\" class=\"wp-block-heading\">Three questions before hiring<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before taking a tax role to market, every employer should be able to answer three questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. What is the scope? <\/strong>Be clear about the problem the hire will solve<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. What is the level? <\/strong>Define seniority through practical accountability, not just job title<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. What is the range? <\/strong>Agree the salary range and total reward position before recruitment begins<\/p>\n\n\n\n<h2 id=\"h-better-information-better-hiring\" class=\"wp-block-heading\">Better information, better hiring<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\" data-type=\"link\" data-id=\"https:\/\/commission.europa.eu\/news-and-media\/news\/new-eu-rules-pay-transparency-explained-2026-06-05_en\">EU Pay Transparency Directive<\/a> is an opportunity to strengthen recruitment foundations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transparency isn\u2019t the problem. The real risk is taking an under-defined role to market and expecting candidates, recruiters or late-stage salary negotiations to resolve the gaps.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Better recruitment starts with three things:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A clear scope<\/li>\n\n\n\n<li>An agreed level<\/li>\n\n\n\n<li>A credible salary range<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">With those foundations in place, employers can engage specialist tax talent with confidence, run a more efficient recruitment process and make stronger long-term hiring decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Get in touch with us today to discuss your tax hiring needs.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column single-post__columns__column--related is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\">\n\t<div class=\"hd-block hd-block-people is-style-v2\" id=\"block_76331ac79709d8ab13fec8a71a3451d1\" data-total=\"1\">\n\n\t\t\n\t\t\t<div class=\"eyebrow-group\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"hd-block-job__title is-style-eyebrow eyebrow-group__title\">Author<\/h3>\n\t\t\t\t\t\t\t\t\t\t<div class=\"wp-block-button is-style-arrow eyebrow-group__button\">\n\t\t\t\t\t\t<a class=\"hd-block-people__button button wp-block-button__link eyebrow-group__link\" href=\"#\"><\/a>\n\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\n\t\t<div class=\"cards cards--people\">\n\n\t\t\t\n<div class=\"card card--person post-427 hd_person type-hd_person status-publish has-post-thumbnail hentry hd_person_role_type-permanent hd_person_sector-banking-and-financial-services hd_person_sector-commerce-and-industry hd_person_sector-professional-services hd_person_seniority-manager hd_person_specialism-tax hd_person_location-belgium hd_person_location-germany hd_person_location-luxembourg hd_person_location-netherlands\" id=\"block_76331ac79709d8ab13fec8a71a3451d1-person-427\">\n\n\t<div class=\"card--person__inner\">\n\n\t\t\n\t\t\t<figure class=\"card__image-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/rebecca-sheehan\/\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/01\/Rebecca-Sheehan-1-300x300.jpg\" class=\"card__image test\" alt=\"\" sizes=\"(max-width: 600px) 100vw, (max-width: 781px) 50vw, (max-width: 1023px) 40vw, (max-width: 1200px) 25vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/01\/Rebecca-Sheehan-1-300x300.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/01\/Rebecca-Sheehan-1-150x150.jpg 150w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/01\/Rebecca-Sheehan-1-768x768.jpg 768w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/01\/Rebecca-Sheehan-1.jpg 1000w\" \/><\/a>\t\t\t<\/figure>\n\n\t\t\t\t\t\t<div class=\"card__titles\">\n\t\t\t\t\t\t\t<h2 class=\"card__title\"><a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/rebecca-sheehan\/\">Rebecca Sheehan<\/a><\/h2>\n\t\t\t\t\t\t\t\t<h3 class=\"card__subtitle\"><a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/rebecca-sheehan\/\">Associate Director | Tax<\/a><\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__location\">Belgium, Germany, Luxembourg, Netherlands<\/div>\n\t\t\t\t\t\t<div class=\"card__email\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--email\" href=\"mailto:rebeccasheehan@brewermorris.com\">rebeccasheehan@brewermorris.com<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__tel\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--tel\" href=\"tel:+35319638281\">+353 1 963 8281<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__linkedin\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--linkedin\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/rebecca-sheehan-aa53a339\/\">Connect<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t<\/div>\n\n<\/div>\n\n\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n\n\n<div class=\"wp-block-group single-post__share-mobile is-layout-constrained wp-container-core-group-is-layout-d7a70935 wp-block-group-is-layout-constrained block-visibility-hide-large-screen\" style=\"margin-top:var(--wp--preset--spacing--x-large);padding-top:0;padding-right:var(--wp--preset--spacing--small);padding-bottom:0;padding-left:var(--wp--preset--spacing--small)\">\n<h3 id=\"h-share-0\" class=\"wp-block-heading is-style-eyebrow-no-border\">Share<\/h3>\n\n\n\t<ul class=\"wp-block-social-links has-normal-icon-size is-style-branded\">\n\t\t\t\t\t<li class=\"wp-block-social-links__item wp-social-link wp-social-link-facebook\">\n\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.brewermorris.com%2Fde%2Fmarket-insight%2Feu-pay-transparency-directive-how-tax-recruitment-processes-are-changing%2F\" target=\"_blank\" rel=\"noopener noreferrer\" aria-label=\"Share on Facebook\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"\/><\/svg>\t\t\t\t\t<span class=\"wp-block-social-links__item-label screen-reader-text\">Share on Facebook<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"wp-block-social-links__item wp-social-link wp-social-link-x\">\n\t\t\t\t<a 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href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.brewermorris.com%2Fde%2Fmarket-insight%2Feu-pay-transparency-directive-how-tax-recruitment-processes-are-changing%2F\" target=\"_blank\" rel=\"noopener noreferrer\" aria-label=\"Share on LinkedIn\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7 3H4.3A1.3 1.3 0 003 4.3v15.4A1.3 1.3 0 004.3 21h15.4a1.3 1.3 0 001.3-1.3V4.3A1.3 1.3 0 0019.7 3zM8.339 18.338H5.667v-8.59h2.672v8.59zM7.004 8.574a1.548 1.548 0 11-.002-3.096 1.548 1.548 0 01.002 3.096zm11.335 9.764H15.67v-4.177c0-.996-.017-2.277-1.387-2.277-1.389 0-1.601 1.086-1.601 2.206v4.248h-2.667v-8.59h2.559v1.174h.037c.356-.675 1.227-1.387 2.526-1.387 2.703 0 3.203 1.779 3.203 4.092v4.711z\"\/><\/svg>\t\t\t\t\t<span class=\"wp-block-social-links__item-label screen-reader-text\">Share on LinkedIn<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading alignwide is-style-eyebrow\" id=\"h-frequently-asked-questions\">Frequently asked questions<\/h2>\n\n\n\n<div class=\"wp-block-columns alignwide has-small-font-size is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"wp-block-paragraph\">This section provides answers to the most common queries.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<div class=\"schema-faq wp-block-yoast-faq-block is-style-accordion\"><div class=\"schema-faq-section\" id=\"faq-question-1773157332798\"><strong class=\"schema-faq-question\"><strong>Must job ads include a salary range?<\/strong><\/strong> <p class=\"schema-faq-answer\">Job applicants must receive information on the starting salary or pay range before or during the hiring process. Employers should therefore agree <a href=\"https:\/\/www.brewermorris.com\/category\/market-insight\/salary-guide\/\" data-type=\"category\" data-id=\"22\">salary ranges<\/a>, pay bands and remuneration details before publishing job adverts or job postings.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773157345577\"><strong class=\"schema-faq-question\"><strong>Can employers ask about salary history?<\/strong><\/strong> <p class=\"schema-faq-answer\">No, employers can\u2019t ask about salary history. The Directive prevents employers from asking jobseekers about salary history, pay history or previous remuneration. Salary negotiations should instead be based on the role\u2019s salary range, base salary, bonuses and objective, gender-neutral criteria.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773157363235\"><strong class=\"schema-faq-question\"><strong>What is gender pay gap reporting?<\/strong><\/strong> <p class=\"schema-faq-answer\">Gender pay gap reporting requires employers to analyse and report relevant payroll data, with reporting obligations varying by company size. A joint pay assessment may be required where an unjustified pay gap of 5% or more is identified.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1788785544108\"><strong class=\"schema-faq-question\"><strong>How should employers prepare?<\/strong><\/strong> <p class=\"schema-faq-answer\">Employers should review pay structures, job architecture, pay progression and recruitment practices. Before going to market, HR and hiring managers should align on the role\u2019s scope, level, salary range and total reward package to support pay equity and a strong employer brand.<\/p> <\/div> <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n\n\n\t<div class=\"hd-block hd-block-posts is-template-grid alignwide\" id=\"block_2a37fbadbacd6e6c0c4e917dd8a25bb1\">\n\n\t\t\n\t\t\t<div class=\"eyebrow-group\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"hd-block-job__title is-style-eyebrow eyebrow-group__title\">MORE RESOURCES<\/h3>\n\t\t\t\t\t\t\t\t\t\t<div class=\"wp-block-button is-style-arrow eyebrow-group__button\">\n\t\t\t\t\t\t<a class=\"hd-block-posts__button button wp-block-button__link eyebrow-group__link\" href=\"\/resources\">See all<\/a>\n\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\n\t\t<div class=\"cards cards--posts\">\n\n\t\t\t\n<div class=\"card card--post post-56036 post type-post status-publish format-standard has-post-thumbnail hentry category-europe category-market-insight category-netherlands category-tax hd_author-rebecca-sheehan\" id=\"block_2a37fbadbacd6e6c0c4e917dd8a25bb1-job-56036\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2102524452-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2102524452-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2102524452-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2102524452-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2102524452-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h4 class=\"card__title\">EU Pay Transparency Directive: how tax recruitment processes are changing<\/h4>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">September 11, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share Key insights The EU Pay Transparency Directive is changing what candidates expect before they enter a recruitment process. Much of the discussion focuses on equal pay, gender pay gap reporting and compliance, but its impact on recruitment is just as important. For employers hiring tax professionals, the Directive increases the need to define [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-55895 post type-post status-publish format-standard has-post-thumbnail hentry category-karriereberatung category-europe category-finance hd_author-michelle-ewing\" id=\"block_2a37fbadbacd6e6c0c4e917dd8a25bb1-job-55895\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/market-insight\/finance\/emotional-intelligence-the-career-superpower-nobody-puts-on-their-cv\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/Detail_Cheerful-group-discussing-business_GettyImages-590069736-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/Detail_Cheerful-group-discussing-business_GettyImages-590069736-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/Detail_Cheerful-group-discussing-business_GettyImages-590069736-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/Detail_Cheerful-group-discussing-business_GettyImages-590069736-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/Detail_Cheerful-group-discussing-business_GettyImages-590069736-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h4 class=\"card__title\">Emotional intelligence: the career superpower nobody puts on their CV<\/h4>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">September 7, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share Key insights We&#8217;ve all worked with someone who has impressive qualifications, years of experience and exceptional technical expertise, yet struggles to bring people with them. And we&#8217;ve all met someone else who earns trust quickly, stays calm under pressure, handles difficult conversations well and consistently gets the best from those around them. The [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-55646 post type-post status-publish format-standard has-post-thumbnail hentry category-europe category-finance category-hiring-advice category-market-insight category-netherlands hd_author-michelle-ewing\" id=\"block_2a37fbadbacd6e6c0c4e917dd8a25bb1-job-55646\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/hiring-advice\/riding-the-financial-cycle-how-smart-leaders-prepare-for-every-economic-season\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/08\/Detail_Meeting-discussion-around-table_iStock-1477078563-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/08\/Detail_Meeting-discussion-around-table_iStock-1477078563-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/08\/Detail_Meeting-discussion-around-table_iStock-1477078563-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/08\/Detail_Meeting-discussion-around-table_iStock-1477078563-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/08\/Detail_Meeting-discussion-around-table_iStock-1477078563-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h4 class=\"card__title\">Riding the financial cycle: how smart leaders prepare for every economic season<\/h4>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">August 25, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share The financial cycle influences every business, from hiring plans and investment strategies to long-term growth ambitions. Across Europe, business leaders are navigating a complex environment shaped by monetary policy, changing interest rates, evolving financial markets, inflationary pressures and geopolitical uncertainty. While many organisations react to change only after it occurs, the most successful [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\t\t\n\t\t<\/div>\n\n\t\t\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contents Share Key insights The EU Pay Transparency Directive is changing what candidates expect before they enter a recruitment process. Much of the discussion focuses on equal pay, gender pay gap reporting and compliance, but its impact on recruitment is just as important. For employers hiring tax professionals, the Directive increases the need to define [&hellip;]<\/p>\n","protected":false},"author":174,"featured_media":56037,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_cn_metabox_post_checkbox_dont_send_once":false,"_cn_metabox_post_checkbox_dont_send_ever":false,"footnotes":""},"categories":[216,18,265,21],"tags":[],"hd_author":[396],"class_list":["post-56036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europe","category-market-insight","category-netherlands","category-tax","hd_author-rebecca-sheehan"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>EU Pay Transparency Directive: how tax recruitment processes are changing - Brewer Morris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EU Pay Transparency Directive: how tax recruitment processes are changing\" \/>\n<meta property=\"og:description\" content=\"Contents Share Key insights The EU Pay Transparency Directive is changing what candidates expect before they enter a recruitment process. Much of the discussion focuses on equal pay, gender pay gap reporting and compliance, but its impact on recruitment is just as important. 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Employers should therefore agree <a href=\"https:\/\/www.brewermorris.com\/category\/market-insight\/salary-guide\/\" data-type=\"category\" data-id=\"22\">salary ranges<\/a>, pay bands and remuneration details before publishing job adverts or job postings.","inLanguage":"de-DE"},"inLanguage":"de-DE"},{"@type":"Question","@id":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1773157345577","position":2,"url":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1773157345577","name":"Can employers ask about salary history?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"No, employers can\u2019t ask about salary history. The Directive prevents employers from asking jobseekers about salary history, pay history or previous remuneration. Salary negotiations should instead be based on the role\u2019s salary range, base salary, bonuses and objective, gender-neutral criteria.","inLanguage":"de-DE"},"inLanguage":"de-DE"},{"@type":"Question","@id":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1773157363235","position":3,"url":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1773157363235","name":"What is gender pay gap reporting?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Gender pay gap reporting requires employers to analyse and report relevant payroll data, with reporting obligations varying by company size. A joint pay assessment may be required where an unjustified pay gap of 5% or more is identified.","inLanguage":"de-DE"},"inLanguage":"de-DE"},{"@type":"Question","@id":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1788785544108","position":4,"url":"https:\/\/www.brewermorris.com\/market-insight\/eu-pay-transparency-directive-how-tax-recruitment-processes-are-changing\/#faq-question-1788785544108","name":"How should employers prepare?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Employers should review pay structures, job architecture, pay progression and recruitment practices. Before going to market, HR and hiring managers should align on the role\u2019s scope, level, salary range and total reward package to support pay equity and a strong employer brand.","inLanguage":"de-DE"},"inLanguage":"de-DE"}]}},"_links":{"self":[{"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/posts\/56036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/users\/174"}],"replies":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/comments?post=56036"}],"version-history":[{"count":1,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/posts\/56036\/revisions"}],"predecessor-version":[{"id":56040,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/posts\/56036\/revisions\/56040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/media\/56037"}],"wp:attachment":[{"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/media?parent=56036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/categories?post=56036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/tags?post=56036"},{"taxonomy":"hd_author","embeddable":true,"href":"https:\/\/www.brewermorris.com\/de\/wp-json\/wp\/v2\/hd_author?post=56036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}