Berkshire Blog

From Pay Ranges to Pay Data: Aligning HR and Legal for 2026 State Requirements

Written by Berkshire | April 27 2026

State activity around equal pay and pay transparency continues to accelerate, and many employers are now managing requirements across multiple jurisdictions.

In our April 2026 webinar, Brian Marentette and Thomas Carnahan discussed the evolving state landscape, common compliance pitfalls, and practical ways HR, compensation, and legal can align to reduce risk and improve readiness for both compliance and employee inquiries. Here are some key takeaways for employers seeking to manage the growing labyrinth of state pay transparency and reporting requirements.

Key Takeaway # 1: Understand state pay discrimination laws

Many state equal pay laws follow an Equal Pay Act-style framework. Remember that a claim may be initiated by a single employee, not necessarily driven by group-level differences. Comparisons can involve roles that are not identical but considered “substantially similar work.”

Employers should be prepared to explain pay differences using job-related factors (examples discussed include seniority, merit/performance systems, production/commission metrics, and skill/effort/responsibility), and the explanation typically needs to account for the entire differential—not just part of it. Relying on prior salary as a defense is increasingly restricted and is not a recommended approach.

Key Takeaway #2: Know the difference between pay transparency and pay reporting

As states move towards advancing pay equity through pay transparency and reporting requirements, employers need to develop systems for tracking these emerging requirements. As part of this process, it is important to distinguish pay transparency from pay data reporting, since the two are often conflated.

  • Pay transparency generally refers to posting salary ranges (and in some locations, additional compensation details) for external and/or internal opportunities.
  • Pay data reporting refers to submitting compensation data to state agencies (currently highlighted as required in Illinois and California, with differences in how each state collects and structures reporting).

Key Takeaway # 3: Remote work creates “which law applies?” complexity

Remote roles create a practical implementation challenge for employers, with states taking different positions on when their state pay transparency or reporting requirements apply. Two broad operational approaches can reduce the chance of errors:

  • Adopt the strictest model across the enterprise (simpler and reduces slip-through risk but may disclose more than required in some places).

  • Use a core policy plus jurisdiction-specific exceptions, ideally supported by technology and automated checks rather than relying solely on manual review.

Key Takeaway # 4: Ensure disclosures include “reasonable ranges”

State pay transparency requirements vary widely so it’s important for employers to track the specific disclosure requirements of each state law. As a rule of thumb, reported pay ranges must be credible, not artificially broad. Some jurisdictions also require disclosures for other compensation elements (e.g., bonuses, commissions, benefits), and some require additional transparency related to opportunities (an example is Colorado’s internal promotional announcement requirement).

Key Takeaway # 5: Aligning key stakeholders

Compliance is cross-functional, and clearer ownership reduces execution risk:

  • Legal/Compliance: interpretation of requirements, risk review, investigations and responses.
  • Talent Acquisition/HR: job posting workflows, candidate communications, screening, and offers (in coordination with compensation).
  • Total Rewards/Compensation: pay ranges, job architecture, and compensation elements that need disclosure.
  • HRIS/Payroll: data pulls, especially for reporting requirements (For example, there are rigorous employee-level data needs for Illinois pay reporting, including W-2 Box 5 wages).
  • Managers: Managers should be equipped with a clear understanding of state pay laws, including pay transparency requirements and salary history bans. With the right training, they’re better prepared to respond thoughtfully to questions from both applicants and employees about compensation.

Key Takeaway # 6: Implement practical controls that scale

Repeatable controls help drive consistent compliance with state pay transparency requirements. Some common examples include:

  • “No range, no posting” as a hard-stop policy.
  • Standard posting templates with required fields to prevent omissions.
  • Documented exception handling (approvals and an exception log when offers land unusually high within or beyond a range).
  • A centralized intake channel for employee inquiries and enforcement agency communications to avoid inconsistent responses.

Penalties in some jurisdictions can be assessed per applicant, not per posting. Treat posting compliance as a high-volume risk area rather than a minor administrative task.

Key Takeaway # 7: Build defensible pay ranges: structure first, then market alignment

Pay transparency laws don’t just require disclosure, they require accurate, defensible disclosure. Employers can’t meet that standard without doing some foundational work first. A defensible approach to pay ranges starts with structure:

  • Build job architecture based on duties.
  • Use market analysis aligned to the work performed and where the job is performed.

Review structures more frequently than older norms. A rolling refresh approach, where 1/3 of all jobs are reviewed each year, is a good rule of thumb as it allows for all jobs to be evaluated against the market at least once every three years. Employers can also consider making pay grades accessible internally to simplify internal transparency and employee understanding.

Key Takeaway # 8: Wage history restrictions and better alternatives

Many states now prohibit employers from asking applicants about their salary history, but that information can still creep into the hiring process in unexpected ways. It often shows up in application forms, recruiter screening questions, background checks, or even third-party vendor templates. Employers should review how compensation-related information is collected across the entire hiring workflow to ensure compliance. Instead of looking backward at what a candidate earned, employers should focus on forward-looking questions like salary expectations or a targeted range discussion.

Key Takeaway # 9: Compression is becoming more visible

Pay transparency can expose compression, and compression is increasingly present across levels, not only hourly roles. Monitoring and documenting starting pay decisions relative to incumbent pay helps reduce downstream employee relations issues and claim risk.

Key Takeaway #10: Monitor your pay practices through regular pay studies

A pay equity study is the foundation for credible pay transparency. By analyzing compensation across roles, levels, and demographics, employers can identify and address unexplained pay differences before ranges are published or discussed with candidates. That makes posted ranges more accurate, strengthens the “good faith” behind them, and reduces the risk of employee distrust or legal scrutiny. In practice, organizations that invest in pay equity analysis are far better positioned to support transparent, consistent, and defensible pay decisions.