Last updated 2025-08-22
Quick overview
In the Netherlands, employers are legally required to provide equal pay for men and women performing the same or equivalent work. Pay differences must be based on objective, gender-neutral criteria, such as relevant experience, and must be applied consistently.
At present, there is no legal obligation for employers to report gender pay gaps. However, this will change significantly by 2026, when the EU Pay Transparency Directive must be transposed into Dutch law. Employers—particularly larger organizations—should start preparing now for far-reaching reporting and transparency duties.
Reporting requirements
Which companies must report?
No companies are required to report gender pay gap data at present.
What information needs to be reported?
There are no mandatory data points or reports on gender pay gaps under current Dutch law.
When and where to send the data?
Not applicable.
Who can see the results?
Not applicable.
Equal pay laws
The Equal Treatment of Men and Women Act requires employers to pay equal compensation for the same or equivalent work.
Employers must use clear and transparent criteria when determining pay. Differences in pay are only permitted if they are objectively justified. For example, higher pay may be justified by relevant work experience, but the standards used must be applied consistently to all employees.
Employee rights
Employees who suspect unequal pay can:
File a complaint with the Netherlands Institute for Human Rights (NIHR). The NIHR may issue a ruling, which, while not legally binding, is published online and can have reputational consequences.
Bring a civil claim before the courts.
Raise equal pay complaints during other litigation, such as disputes over dismissal, as part of evidence of culpable behaviour by the employer. In these cases, courts can award compensation.
Risks of non-compliance
Reputational damage through public NIHR rulings.
Financial liability through compensation in civil proceedings.
Operational risk if equal pay disputes emerge during broader employment litigation.
What will change by 2026
New EU-wide rules
The EU Pay Transparency Directive requires Member States to adopt measures by June 7, 2026. Key elements include:
Mandatory reporting for employers with 100+ employees
Right for employees to request pay information
Salary range disclosure in recruitment and prohibition of pay history questions
Joint Pay Assessments when unjustified gaps exceed 5 percent
Stronger enforcement and burden of proof rules
How the Netherlands is likely to apply them
The Netherlands published draft amendments to the Equal Treatment of Men and Women Act in March 2025. These amendments fully align with the Directive and introduce a phased approach to reporting.
Key features include:
Clear reporting thresholds based on company size
Detailed reporting metrics and publication requirements
Consultation and certification duties
Stronger employee rights to access pay information
Enhanced enforcement through fines and reversed burden of proof
Final legislation is expected ahead of the EU transposition deadline, with the first reporting obligations starting in June 2027.
FAQ
Is there a legal duty to report gender pay gaps today?
No. There is no current obligation to report gender pay gap data. Obligations will begin after the EU Directive is transposed.
When will reporting start?
First reports are due by June 7, 2027, covering 2026 data for companies with 250 or more employees.
Who enforces compliance?
The Netherlands Labour Authority will oversee reporting and impose penalties where necessary.
What happens if a gap of 5 percent or more is found?
Employers must conduct a Joint Pay Assessment with worker representatives within six months unless they can justify the gap with objective, gender-neutral criteria.
Do smaller employers have obligations?
Employers with fewer than 100 employees are not required to report, but transparency obligations still apply, such as salary disclosure in recruitment and pay information rights for employees.
Helpful resources
Netherlands Institute for Human Rights (NIHR)
Netherlands Labour Authority (Nederlandse Arbeidsinspectie)
European Commission – EU Pay Transparency Directive resources
Dutch Ministry of Social Affairs and Employment – Equal Treatment of Men and Women Act
Contact us
Book a meeting with our country partner QBiDD Advisory to learn more about how Sysarb can help your company with Pay Transparency compliance.
Partner, QBiDD advisory
Partner, QBiDD advisory
Partner, QBiDD advisory
