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Pay Transparency in Netherlands: 2026 Employer Guide

Legal information last reviewed 04/08/2026

EU Pay Transparency Directive Status Netherlands: Missed: Targeting 2027

An initial draft of the Dutch Pay Transparency Act was published on 27 March 2025. On 15 September 2025, the government announced it would delay implementation for employers with 150 or more employees to 1 January 2027, and a revised version of the bill was submitted to the Council of State (Raad van State) on 19 January 2026 for review. The Council published its advisory opinion on 1 April 2026, explicitly noting that the proposed timeline does not meet the 7 June 2026 EU deadline. Before the deadline passed, the government had said it still expected the legislation to be finalised by 7 June 2026, but that did not happen, and the Netherlands is now one of 23 EU member states that missed the deadline. The bill still needs to pass through both the Tweede Kamer (House of Representatives) and the Eerste Kamer (Senate) before it can become law. Because the bill has not yet been passed, the reporting thresholds, data points and enforcement mechanics below reflect the draft as it currently stands and could still change during parliamentary debate; employers should treat them as the best available indication rather than final law.

What is Pay Transparency, and who does it apply to?

The EU Pay Transparency Directive (Directive (EU) 2023/970) is a binding EU law requiring pay equity for equal work between women and men. It introduces mandatory rules around salary disclosure, pay gap reporting, and worker rights.

The Netherlands currently relies on the Equal Treatment of Men and Women Act to prohibit gender-based pay discrimination, but has no mandatory gender pay gap reporting regime today. The Netherlands missed the 7 June 2026 EU-wide transposition deadline for the Pay Transparency Directive, and the implementation bill is still working through the legislative process, with the government now targeting an entry into force around 1 January 2027.

Under the draft bill, mandatory gender pay gap reporting would apply from 100 employees upward, with annual reporting for employers of 250 or more and reporting every three years for those with 100 to 249 employees, while publishing pay-setting processes would apply from 50 employees, and baseline salary range disclosure and the salary history ban would apply to all Dutch employers regardless of size; none of these thresholds are final law yet.

What employers must do in Netherlands

All employers, regardless of size (proposed, not yet law)

  • Disclose salary ranges in job postings or before interview
  • Refrain from asking candidates about salary history
  • Allow employees to request written information on pay-setting criteria and pay progression processes
  • Respond to a worker's request for average gender pay data on work of equal value within two months

Employers with 50 or more employees (proposed)

  • Publish the pay-setting and pay-progression processes, rather than only providing them on request

Employers with 100 to 149 employees (proposed)

  • Report gender pay gap data every three years, with a first deadline of 7 June 2031 covering 2030 data

Employers with 150 to 249 employees (proposed, subject to the announced delay to 2027)

  • Report gender pay gap data every three years, with a first deadline of 7 June 2027 covering 2026 data

Employers with 250 or more employees (proposed)

  • Report gender pay gap data annually, with a first deadline of 7 June 2027 covering 2026 data
  • Report mean and median pay gaps for total and variable pay, the proportion of men and women receiving variable pay, pay quartile distribution, and pay gaps by job category
  • Conduct a Joint Pay Assessment with worker representatives within six months if an unjustified pay gap of 5% or more is identified
  • Certify the accuracy of reported data, consult works councils, and share findings and remediation plans with employees and the public

Key deadlines

27 Mar 2025 Initial draft of the Dutch Pay Transparency Act published
15 Sep 2025 Government announces a delay to 1 January 2027 for employers with 150 or more employees
19 Jan 2026 Revised implementation bill submitted to the Council of State (Raad van State)
1 Apr 2026 Council of State publishes advisory opinion flagging the missed deadline
7 Jun 2026 EU-wide transposition deadline; the Netherlands misses it, with the bill still in the legislative process
Targeted around 1 Jan 2027 (not yet final) Government's targeted entry into force, pending passage through both houses of parliament
7 Jun 2027 (proposed) First gender pay gap reports due for employers with 250+ and 150 to 249 employees, covering 2026 data
7 Jun 2031 (proposed) First gender pay gap reports due for employers with 100 to 149 employees, covering 2030 data

Penalties for non-compliance in Netherlands

The draft bill provides for fines imposed by the Netherlands Labour Authority that must be effective, proportionate and dissuasive, but specific euro amounts have not yet been fixed in the legislation; a reversal of the burden of proof in pay discrimination claims, shifting it onto the employer once an employee presents facts suggesting discrimination, is a confirmed feature of the proposal.

Once enacted, the law designates the Netherlands Labour Authority (Nederlandse Arbeidsinspectie) as the body responsible for receiving reports, publishing results, keeping them publicly available for up to four years, and enforcing compliance.

How TalentUp can help you with Pay Transparency Compliance

Below you can see a preview of our platform, where we help you stay compliant with Pay Transparency by spotting pay inconsistencies and structural risks in your compensation strategy, analysing data from your company.

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Name Level Location Salary Labels Actions
John Doe
Software Developer
Mid
netherlands
Amsterdam
Netherlands
32500 EUR
Above market
Unbalanced
Jane Smith
Project Manager
Senior
netherlands
Amsterdam
Netherlands
45000 EUR
Above market
In Market
Michael Brown
Data Analyst
Mid
netherlands
Rotterdam
Netherlands
39000 EUR
Above market
In Market
Emily Johnson
QA Engineer
Mid
netherlands
Rotterdam
Netherlands
36000 EUR
Above market
In Market
Robert Wilson
HR Manager
Senior
netherlands
The Hague
Netherlands
50000 EUR
Above market
Above Market
Sarah Davis
Marketing Specialist
Junior
netherlands
The Hague
Netherlands
34000 EUR
In market
In Market

MEAN PAY

39.4K EUR

MEDIAN PAY

37.5K EUR

MEAN FEMALE PAY

38.3K EUR

MEDIAN FEMALE PAY

36K EUR

MEAN MALE PAY

40.5K EUR

MEDIAN MALE PAY

39K EUR

Gender gap

Variable pay by gender

General gender pay gap

Mean Male Pay N/A
Mean Female Pay N/A

Pay gap insights

Missing data

Add employee data to see pay gap insights

Tenure distribution

Pay gap per level (quartiles)

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Male
Female

Frequently asked questions about pay transparency in Netherlands

No, not as final law. The Netherlands missed the 7 June 2026 EU deadline, and the implementation bill is still moving through the Dutch parliament, with entry into force targeted around 1 January 2027.