AI Auditing under Labour Law: Insights from the AI Act and the Platform Work Directive

This article examines the emerging role of artificial intelligence (AI) auditing as a mechanism for promoting algorithmic accountability within the European Union’s labour law framework. Focusing on two key legislative instruments—the Artificial Intelligence Act (AI Act) and the Platform Work Directive (PWD)—the study presents a comparative analysis of their respective audit models. While the AI Act introduces a general, risk‑based approach to AI governance centred on ex ante conformity assessments, the PWD establishes a sector‑specific, rights‑based framework that emphasises transparency, human oversight, and worker participation in ex post evaluations of algorithmic management systems. Drawing on legal analysis and interdisciplinary literature, the article explores how each instrument operationalises AI auditing, with particular attention to procedural safeguards, institutional design, and enforcement mechanisms. It argues that, although the AI Act offers a more formalised audit structure, its reliance on internal assessments raises concerns regarding independence and effectiveness. Conversely, while the PWD lacks a mandatory external audit requirement, it compensates through participatory governance tools, including data protection impact assessments, transparency obligations, and individual redress rights. The article concludes that these complementary regulatory models collectively represent a significant normative development in embedding algorithmic accountability within EU labour law. However, their effectiveness will depend upon robust implementation, institutional capacity, and the evolution of audit practices that are not only technically rigorous but also legally enforceable and socially legitimate.