Last updated 2025-09-24
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 when the EU Pay Transparency Directive is transposed into Dutch law. The Dutch government has now confirmed that the Directive will not be implemented on time. Legislation is expected at the Council of State by the end of 2025, with Parliamentary debate in 2026, and obligations applying no later than 1 January 2027.
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 under current Dutch law. Reporting metrics will be set once the Directive is transposed.
When and where to send the data?
Not applicable today.
Who can see the results?
Not applicable today.
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 2027
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
Law adoption: Expected by end of 2026, in force by 1 January 2027.
Transparency obligations (right to information, pay scale transparency, salary history bans, gender-neutral job titles, etc.): Likely to apply from 1 January 2027, once the law takes effect.
Reporting obligations: Phased in from June 2028 for larger employers.
This timeline diverges from the EU Directive’s original schedule, but only for The Netherlands.
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?
Employers with 150+ employees: First reports due June 2028 on 2027 pay data.
Employers with 100–149 employees: First reports due June 2031 on 2030 pay data.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 (e.g., salary disclosure in recruitment, right to pay information) will apply from January 2027.
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
Sysarb in the Netherlands
QBiDD Advisory is our premium partner in the Netherlands, bringing together deep expertise in job evaluation, reward management and pay equity with Sysarb’s leading pay transparency platform.
Based in Amsterdam and Maastricht, QBiDD supports organizations with local knowledge, trusted advisory, and hands-on implementation. Together, we deliver a complete solution that helps Dutch employers stay compliant, build fair pay structures, and create more transparent workplaces.
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