ELA EU Pay Directive
NETHERLANDS
Legislation Addressing the EU Pay Directive
Succinct summary of the legislation:
The Netherlands has published the draft ‘Implementation Act Pay Transparency Directive’ (Kamerstukken II 2025/26, 36 949, nr. 2). The legislation amends the Equal Treatment of Men and Women Act and related laws to implement Directive (EU) 2023/970.
The draft introduces obligations relating to pay transparency, gender pay gap reporting, access to pay information, mandatory job evaluation systems, and enforcement mechanisms.
i. A succinct summary of the legislation; in the summary, please include:
a. a link to the transposing legislation (with link to English translation if available, or English translation prepared by you);
https://www.tweedekamer.nl/kamerstukken/wetsvoorstellen/detail?cfg=wetsvoorsteldetails&qry=wetsvoorstel%3A36949
b. the date it comes into force, and the date from which employers must comply with the implementing legislation (if different);
To be determined, probably 1 January 2027
c. any additional secondary legislation or guidance that will provide further detail on how the Directive will operate in your jurisdiction as well as when it is expected to be published?;
Further rules will be laid down by AMvB, including methodologies and reporting details
Draft legislation implementation:
IThe draft largely follows the Directive, but integrates obligations into existing Dutch law, in particular the Equal Treatment of Men and Women Act (WGB m/v).
Application
Under local law, who are considered to be workers?
Employees with an employment contract or public-law appointment.
Has local legislation clarified what should be considered as "pay structures"?
Yes. Dutch legislation clarifies “pay structures” by replacing this broad term with a “job evaluation and classification system.” This refers to a structured, objective framework that: evaluates the relative value of roles, groups them into categories or salary scales, and links these classifications to pay. In short, “pay structures” are concretised as a transparent system that determines how jobs are valued and remunerated.
Has local legislation clarified how employers should categorise "work of equal value"?
Assessed using objective, gender-neutral criteria, including: skills, effort; responsibilities; working conditions.
Recruitment and job applicants
What information must an employer provide to job applicants in relation to pay (i.e. what does "initial pay range" include – basic pay, bonus, family leave payments, pension, stock options, etc)?
Salary or salary range based on objective and gender-neutral criteria. The salary definition is not yet defined.
How and when must this information be provided?
Prior to salary negotiations. In a way that enables informed and transparent negotiations.
Does the salary history ban apply equally to internal candidates?
The law prohibits asking about salary history generally. It does not explicitly distinguish internal candidates.
Can employers' use salary history information already known to them when determining salaries for internal hires/ promotions?
Not explicitly regulated in the draft.
Does local law require that the job vacancy notices and job titles are gender neutral?
Yes, this is implied through the requirement of objective and gender-neutral criteria.
Transparency of pay and pay progression policy
What information must an employer make available to workers about workers’ pay, pay levels and pay progression under local law?
Access to criteria used to determine:
o pay levels (all employers);
o pay progression (≥50 employees).
How should this information be provided?
Employer must provide “easy access” to this information.
Has local law clarified what are the "objective and gender-neutral criteria" that should be used to determine pay, pay levels and pay progression?
Criteria must be objective and gender-neutral (explicitly required).
Are there any exemptions based on headcount?
Additional obligation on pay progression only applies to employers with ≥50 employees.
Individual rights to pay information
A worker is entitled to request and receive information on:
- their individual pay level; and
- the average pay levels broken down by sex for workers performing the same work as them or work of equal value to theirs
What is considered to be "pay" for the purpose of this provision?
“Pay” includes basic salary and additional or variable components of remuneration.
Can any pay components be excluded for the purposes of calculating gross hourly pay (for example, can voluntary benefits, stock options or "pay" components that do not appear on a payslip be excluded?)
The draft does not specify exclusions for certain pay components; it defines pay broadly as including both basic and variable elements.
Within what period of time must the information be provided?
The information must be provided within a reasonable period and at the latest within two months after the request.
How should this information be provided?
The information must be provided in writing upon request.
Are there any exemptions based on headcount?
No headcount-based exemptions apply to the individual right to pay information.
Is a worker entitled to request this information individually and/or through workers representatives and/or through an equality body?
The draft provides that the employer must respond to a request by the worker; it does not explicitly regulate requests via representatives or equality bodies.
What rights does a worker have where the information is alleged to be inaccurate or incomplete?
If information is inaccurate or incomplete, the worker is entitled to request reasoned clarification and additional details.
Does an employer need to inform workers of their entitlement to request this information?
Yes. The employer must inform workers annually of their right to request pay information and how to exercise it.
Does local law require that employers provide this information in the local language, or can it be provided in English?
The draft legislation does not specify a language requirement.
Prohibitions on workers disclosing pay information
Contractual clauses that prevent employees from disclosing information about their pay are prohibited under the Directive.
Can employers impose any restrictions on workers to prevent them from disclosing their own pay, and/or average pay information obtained pursuant to an information request?
Employers cannot restrict workers from disclosing their own pay or pay information obtained; workers must not be prevented from sharing such information for equal pay purposes.
If existing contracts contain pay secrecy clauses, what actions (if any) are required to bring those contracts into compliance (e.g., must such clauses be formally rescinded or is the existing pay secrecy clause simply unenforceable)?
Pay secrecy clauses are void (null and void) under the law; they are automatically unenforceable and do not need separate rescission
Gender pay gap reporting
Are the pay gap reporting deadlines the same as those set out in the Directive?
Yes, the reporting frequency aligns with the Directive. (I) First reporting date: to be determined by secondary legislation ( ). Frequency: annually (≥250 employees); every three years (100–249 employees).
Please confirm what gender pay gap information employers must provide under local law (and include detail on headcount thresholds).
Employers must report:
- gender pay gap (mean and median);
- gender pay gap in variable components;
- distribution by pay quartiles;
- gender distribution across pay categories;
- pay gaps per category (including base and variable pay).
Thresholds:
≥250 employees: annual reporting;
100–249 employees: every three years.
Does local law specify a uniform reference or “snapshot” date for assessing headcount or pay data for reporting purposes?
No uniform snapshot/reference date is specified in the draft.
What pay information (if any) is an employer required to publish and where does it need to be published (i.e. on its website).
Employers must:
- submit all reportable data to the Minister electronically;
- provide part of the information (category-level data) to employees.
The draft does not require publication on the employer’s own website.
Is an employer required to provide the information to an authority and if so when?
Yes, information must be submitted to the Minister. The Minister will collect and analyse data and make certain aggregated data publicly accessible.
Is there any information as to how information held by authorities will be published (i.e. will individual employers be named in annual reports or will published gender pay gap information be sector specific and anonymise employers)?
INSERT ANSWER
Does local law specify how employers should consider employees that choose not to identify with a particular gender?
The draft does not address non-binary or non-identified gender categories.
National Workforce Thresholds
Does national law apply different workforce thresholds than those set out in the Directive (100/150/250 employees) for any pay transparency or reporting obligations?
Thresholds largely align with the Directive (100 and 250 employees), with an additional threshold: ≥50 employees for access to pay progression criteria.
Are there any sector-specific or size-specific exemptions or adjusted requirements?
No sector-specific exemptions or adjusted regimes are specified.
Dealing with Gaps & Joint Pay Assessments
Where gender pay differences are not justified on the basis of objective, gender-neutral criteria, in what timescale must an employer remedy the situation?
Unjustified pay differences must be remedied within a reasonable period.
Does local law specify how an employer should remedy the situation?
Remediation must include corrective measures, including reviewing or implementing gender-neutral pay systems.
How must an employer work in close cooperation with workers’ representatives, the labour inspectorate and/or the equality body in remedying the situation?
Cooperation is required, notably through employee participation structures (e.g. works council), especially for pay evaluation processes
Does local law define ‘close cooperation’ – is it just in consultation with, or must there be agreement?
The law does not define “close cooperation” or require agreement explicitly
In what circumstances does local law require an employer to conduct a joint pay assessment?
A joint pay assessment is required if:
- a pay gap of ≥5% exists;
- it is not objectively justified;
- it is not remedied within six months.
What information must be included in the joint pay assessment?
The assessment must include:
- gender distribution;
- average pay levels;
- pay gaps;
- reasons for gaps;
- corrective measures;
- evaluation of previous measures.
To whom must an employer make the joint assessment available?
The assessment must be provided to employees and the Minister.
Data Protection
Where the provision of information would lead to the disclosure of the pay of an identifiable worker, does local law limit access to the relevant information and if so, how?
Personal data processed for pay transparency may be used only for enforcing the principle of equal pay. No additional detailed limitations on disclosure mechanisms are specified.
Breach of pay transparency and pay gap reporting requirements
What sanctions, penalties or other measures may be imposed on an employer in the event of breach of gender pay reporting or pay transparency requirements under local law?
Sanctions include:
- compliance orders;
- warnings;
- penalty payments;
- administrative fines.
Rights to equal pay – rights of action
What rights of action under local law are available to a worker as a result of any alleged infringement of the right to equal pay?
Workers may:
- bring civil (wage) claims for discrimination/equal pay violations;
- benefit from a shift of the burden of proof where transparency obligations are not met;
- invoke protection against retaliation.
Workers Representatives
How does local law define ‘workers’ representatives?
Primarily the works council (Ondernemingsraad) under Dutch law.
If the employer does not have any workers’ representatives, what are its obligations in relation to the provisions of the Directive referring to workers' representatives?
The draft does not explicitly regulate situations without representatives.
What rights do workers' representatives have?
Rights include:
- co-determination on remuneration systems;
- involvement in pay reporting, pay structures and remediation measures.
If workers’ representatives have not been engaged in the right way and/or in a timely fashion, what are the consequences under local law?
The draft itself does not provide specific additional sanctions for failure to involve representatives. However, under the WOR, failure to comply with co-determination rights may result in:
- invalidity of decisions (if taken without required approval);
- court proceedings before the Enterprise Chamber.
What obligations exist in relation to workers’ representatives’ rights to be consulted on pay gap information and access to the relevant methodologies applied?
Employers must inform and involve workers’ representatives regarding:
- pay systems and job classification criteria;
- gender pay gap reporting and underlying methodologies;
- corrective measures and pay evaluations.
This supplements existing WOR consultation and information obligations.
What rights of action are available to a worker or workers’ representatives in event of breach of gender pay reporting or pay transparency requirements under local law?
The draft does not introduce specific new rights of action for representatives.
Workers’ representatives rely on existing WOR enforcement mechanisms, including:
- invoking nullity of non-approved decisions;
- initiating proceedings before the Enterprise Chamber.
Member State Support
What support in terms of technical or other assistance and training has been provided, or is promised, for employers?
The Minister is tasked with:
- analysing causes of pay gaps;
- developing support tools;
- collecting and publishing data.
Is this available to all employers or, for example, are there headcount limits?
Availability conditions are not specified.
To whom must an employer make the joint assessment available?
No specific public access link or platform is defined in the draft.
Other/Additional
Is there anything else notable in your jurisdiction? For example, additional secondary legislation or guidance.
Notable aspects:
- strong integration with existing Dutch equality law;
- extensive role for works councils;
- detailed administrative enforcement and public transparency framework.