Salary transparency legislation obliges employers in the Netherlands to give applicants the starting pay or pay range, bans questions about previous salary and requires employers with 100 or more workers to report their gender pay gap. It follows from EU Directive 2023/970; the Dutch implementing bill (Kamerstuk 36 949) has not yet been adopted, although the EU transposition deadline of 7 June 2026 has passed.
Until the Dutch act enters into force, the existing equal pay rules in the Equal Treatment of Men and Women Act (Wet gelijke behandeling van mannen en vrouwen) and Article 7:646 of the Dutch Civil Code (BW) apply. Dutch courts must interpret those rules in line with the Directive. Below we explain the obligations, the timeline and what you can prepare now.
Table of contents
Where does the Dutch implementation stand?
The bill Wet implementatie Richtlijn loontransparantie mannen en vrouwen was submitted to the House of Representatives (Tweede Kamer) on 21 May 2026. The government’s target is entry into force on 1 January 2027, but the plenary debate is scheduled for December 2026 and January 2027.
The final Dutch text may still change through amendments, for example on fines for unequal pay. Check the status on tweedekamer.nl or eerstekamer.nl before you finalise your policies. Our overview of Dutch employment law sets out the wider framework.
What must every employer do?
The core transparency duties apply regardless of company size. They concern recruitment, pay structures and the information employees can request.
- Pay information before employment: applicants are entitled to the initial pay or pay range, for example in the vacancy or before the interview (Article 5 of the Directive).
- No salary history questions: you may not ask applicants what they earned in current or previous jobs.
- Gender-neutral vacancies: job titles and vacancy notices must be gender-neutral.
- Right to information: employees can request in writing their own pay level and the average pay by sex for workers doing the same work or work of equal value; you must answer within two months (Article 7).
- No pay secrecy clauses: contract terms that stop employees from disclosing their pay to enforce equal pay are not allowed.
Employers must also make the criteria for pay and pay progression accessible. Member states may exempt employers with fewer than 50 workers from the progression criteria (Article 6(2)). Our article on employers’ obligations under Dutch law covers the related duties.
Which employers must report their gender pay gap?
Reporting depends on headcount. Under Article 9 of the Directive, the first reports for larger employers are due by 7 June 2027.
| Number of workers | First report | Frequency |
|---|---|---|
| 250 or more | 7 June 2027 | Every year |
| 150 to 249 | 7 June 2027 | Every three years |
| 100 to 149 | 7 June 2031 | Every three years |
| Fewer than 100 | Not required by the Directive | Voluntary |
The report covers the previous calendar year and includes the gender pay gap, the gap in variable pay and the proportion of men and women in each pay quartile. The Dutch bill follows the threshold of more than 100 workers.
When is a joint pay assessment required?
A joint pay assessment is required when your report shows an average pay difference of at least 5% between women and men in a category of workers. It applies only if you cannot justify that difference on objective, gender-neutral criteria and have not remedied it within six months of the report (Article 10).
You carry out the assessment together with the employee representatives, in the Netherlands usually the works council (ondernemingsraad). It must analyse the causes of the difference and set out measures to remedy it.
What happens if you do not comply?
The Directive shifts the burden of proof: if an employee presents facts suggesting pay discrimination, the employer must prove there was none (Article 18). Employees can claim full compensation, including back pay and related bonuses.
Member states must set a limitation period of at least three years for equal pay claims, starting no earlier than when the employee knew or could know of the infringement (Article 21). Employees can already bring complaints to the Netherlands Institute for Human Rights (College voor de Rechten van de Mens) under the existing equal treatment rules. The Dutch bill will also set fines; the amounts are still under discussion in parliament.
What should you check as an employer?
Start with a pay audit: it shows whether you have unexplained differences before you must report them. A defensible job classification is the basis for everything else.
- Run a pay audit per job category and identify differences of 5% or more between women and men.
- Build or check a job evaluation system based on skills, effort, responsibility and working conditions.
- Set objective pay ranges per job level and document the criteria for pay progression.
- Remove salary history questions from application forms and train recruiters.
- Review employment contracts for pay secrecy clauses.
- Check how pay data is processed under the GDPR; see our article on the Dutch Data Protection Authority.
What should you check as an employee?
You can already ask your employer for information on equal pay and enforce the right to equal pay under Article 7:646 BW. Once the Dutch act applies, your rights to information become explicit.
- Ask for the pay range before or during the application process.
- Refuse to answer questions about your previous salary once the new rules apply.
- Request in writing your pay level and the average pay by sex for comparable work.
- Keep records of your pay, job description and comparable colleagues’ positions.
- Note that equal pay claims are subject to limitation periods, so do not wait for years.
What can we do for you with salary transparency legislation?
Our employment lawyers help employers prepare and advise employees on equal pay.
- We assess which obligations apply to your organisation based on headcount.
- We review vacancy texts, application forms and employment contracts.
- We advise on job classification and pay policy from a legal perspective.
- We prepare consultation of the works council on a joint pay assessment.
- We advise employees on information requests and equal pay claims.
Summary
- EU Directive 2023/970 requires pay information for applicants, bans salary history questions and gives employees a right to pay information.
- The Dutch implementing bill (36 949) has not yet been adopted; the government is aiming for 1 January 2027.
- Employers with 150 or more workers report first by 7 June 2027; those with 100 to 149 by 7 June 2031.
- An unexplained gap of 5% or more not remedied within six months triggers a joint pay assessment with the works council.
Frequently asked questions
Is salary transparency already mandatory in the Netherlands?
Not yet in full. The Dutch implementing bill (36 949) was submitted on 21 May 2026 and has not been adopted. The existing equal pay rules already apply and must be read in line with Directive 2023/970.
Do I have to publish a salary range in every vacancy?
The Directive requires that applicants receive the initial pay or pay range before employment, for example in the vacancy notice or before the interview. Publishing the range in the vacancy is the simplest way to comply.
Does a small employer have to report its pay gap?
No. Under the Directive, reporting applies to employers with 100 or more workers. Smaller employers still have to provide pay information to applicants and answer employees’ information requests.
How quickly must I answer an employee’s pay information request?
Within a reasonable period and no later than two months after the request, under Article 7 of the Directive. You must also inform all employees each year of this right.
