The survey of more than 200 HR professionals was conducted at a joint event with people consultancy HR Path. Three in five employers (61 per cent) said they have taken ‘some’ steps, while a fifth (19 per cent) have yet to take any action at all.

The legislation is expected to be introduced in phases, following Ireland’s missed transposition deadline of 7 June this year.

Almost half of respondents (48 per cent) identified job evaluation and grading as their biggest challenge in preparing for the Directive. Legal interpretation was cited by 27 per cent, and a quarter (25 per cent) pointed to data and systems readiness.

Catherine O’Flynn, partner, employment law & benefits at Mason Hayes & Curran, said: “Most employers have started taking preliminary steps, but only one in five have made substantive changes to how they deal with pay. That leaves considerable work for the wider market.

“The legislative timeline in Ireland has slowed, but the compliance requirements haven’t changed, and employers will face significant internal restructuring once domestic law lands.

“We’re working with clients now to classify roles, build job frameworks and ensure that pay decisions are based on objective criteria. Organisations that start that work today will avoid a last minute scramble once the legislation is published.”

The survey found that salary transparency remains far from standard practice in recruitment. More than half of employers (54 per cent) said they do not currently disclose salary information in job advertisements. Just one fifth (20 per cent) always publish pay bands, while 26 per cent do so occasionally.

In addition, 53 per cent of respondents said they are not currently comfortable with employees discussing salaries with colleagues.

Sarah McDonough, director of business & people consulting at HR Path, said: “Publishing pay bands is a big change to how most organisations currently approach recruitment. External visibility instantly exposes internal pay gaps. Without documented job structures, businesses are exposed to equal pay challenges and risks. Employers who do the groundwork now, before publication becomes mandatory, get to fix gaps on their own terms.”

Employer enthusiasm for the upcoming regime has dampened since a previous Mason Hayes & Curran poll in April. Only a fifth (20 per cent) now expect the rules to exert a positive impact on their organisation, down from 31 per cent.

 A quarter (25 per cent) see the rules as an unnecessary administrative burden, compared with 21 per cent previously, while more than half (55 per cent) anticipate a neutral effect – up from 48 per cent.

Lucy O’Neill, senior associate, employment law & benefits at Mason Hayes & Curran, said: “Some of that scepticism comes from a misconception about what the Directive actually gives employees access to.

“Colleagues won’t see exactly what a named individual earns. They will be able to access average pay levels, broken down by gender, for people doing the same work or work of equal value, not one another’s individual salaries. Once employers understand the actual mechanics, the compliance burden tends to look more manageable.”