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Art. 9(2)-(4)

Reporting frequency

250 or more workers: by 7 June 2027 and every year after. 150-249 workers: by 7 June 2027 and every three years. 100-149 workers: by 7 June 2031 and every three years.

In practice

Fewer than 100 workers: no report required by the Directive, though a country may require one.

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