Pay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer
Directive (EU) 2023/970, Arts. 5 and 7 (transposition deadline: Art. 34). These baseline duties carry no employer-size threshold, unlike Art. 9's gender-pay-gap-report duty, which only binds employers with 100+ staff (see pay-transparency-first-gender-pay-gap-report).
Every employer with at least one worker in an EU country, including micro and small companies — unlike the gender-pay-gap-reporting duty, these baseline duties are not limited to larger employers.