Pay transparency rules in Netherlands
Not yet. The Netherlands missed the deadline, but an implementation bill is before parliament with planned entry into force on 1 January 2027. First gender pay-gap reports are phased to 2028 for larger employers.
The Netherlands has not yet transposed the EU Pay Transparency Directive (Directive (EU) 2023/970). It missed the 7 June 2026 deadline, but the implementation bill (Wet implementatie Richtlijn loontransparantie mannen en vrouwen) is before the Tweede Kamer, with planned entry into force on 1 January 2027. The European Commission rejected a postponement in December 2025. Once in force, employers must share the pay or pay range before salary negotiations (it does not have to appear in the advert itself), cannot ask candidates about pay history, and must answer employee pay-information requests. Gender pay-gap reporting is planned for employers with 100 or more staff, with the first report for employers with 150 or more due by 7 June 2028 and for those with 100 to 149 by 7 June 2031. The Netherlands Labour Authority will enforce, with administrative fines and a shift in the burden of proof.
What is the current status in the Netherlands?
The implementation bill is before parliament, with planned entry into force on 1 January 2027. It is not yet law.
The bill was submitted to the Tweede Kamer in May 2026 after Council of State advice. The Netherlands chose to implement after the EU deadline, and the European Commission rejected the delay in December 2025, so an infringement step is possible. The first-report dates are being set by administrative decree (AMvB) and remain subject to confirmation.
What will change for employers?
Employers must share the pay or pay range before salary talks, stop asking about pay history, answer pay-information requests, and (above the size thresholds) report their gender pay gap.
The pay or pay range must be shared before salary negotiations, though the Dutch bill does not require it in the advert itself. Reporting is planned for employers with 100 or more staff, following the Directive cadence: 250 or more report annually, and the 150 to 249 and 100 to 149 bands report every three years. The first report for employers with 150 or more is due by 7 June 2028 (covering 2027 data), and for 100 to 149 by 7 June 2031.
How is it enforced?
The Netherlands Labour Authority oversees compliance, with administrative fines, and the burden of proof shifts to the employer in an equal-pay claim where transparency duties are not met.
Reported maximum administrative fines are indicative, described in secondary sources as up to around EUR 10,300 per employee. The exact figure and basis remain to be confirmed in the final act and decree.
How does this work if you hire through an EOR?
Teamed is the legal employer in the Netherlands, so the pay-transparency duties for your team sit with Teamed. We handle compliant pay ranges, pay-information requests and any reporting, and track the bill as it becomes law.
At a glance
| Pay shown in job ads | Proposed (pay or range before salary talks; not required in the advert) |
|---|---|
| Salary-history question banned | Proposed (yes) |
| Gender pay-gap reporting from | Proposed: 100+ employees |
| First report due | Proposed: 7 June 2028 (150+); 7 June 2031 (100 to 149) |
| Penalties | Proposed: Labour Authority fines (reported ~EUR 10,300 per employee); burden of proof shifts |
Key figures
| Detail | Value |
|---|---|
| Transposition status | Not transposed; bill before the Tweede Kamer (source) |
| Planned entry into force | 1 January 2027 (after the EU deadline) (source) |
| European Commission on the delay | Rejected the postponement (December 2025); infringement possible (source) |
| Reporting threshold (NL proposal) | 100+ employees (source) |
| First report due (Dutch dates) | 7 June 2028 for 150+ employees (on 2027 data); 7 June 2031 for 100 to 149 (source) |
| Reporting cadence | 250+ annually; 150 to 249 every 3 years; 100 to 149 every 3 years (mirrors the Directive) (source) |
| Enforcement and penalties | Netherlands Labour Authority; administrative fines reported up to about EUR 10,300 per employee; burden of proof shifts to the employer (source) |
Frequently asked questions
Has the Netherlands transposed the EU Pay Transparency Directive?
Not yet. The Netherlands missed the 7 June 2026 deadline. The implementation bill is before parliament, with planned entry into force on 1 January 2027.
When is the first gender pay-gap report due in the Netherlands?
Under the Dutch bill, the first report for employers with 150 or more employees is due by 7 June 2028 (covering 2027 data), and for 100 to 149 by 7 June 2031. These dates are set by decree and remain subject to confirmation.
Does the pay range have to be in the job advert?
No. The Dutch bill requires the pay or pay range to be shared before salary negotiations, not in the advert itself.
Pay transparency is moving at different speeds across the EU. When Teamed is your legal employer in Netherlands, these duties sit with us: compliant pay ranges, the salary-history rule, employee pay-information requests, and reporting where it applies. We track the law as it changes so your hiring stays compliant.
