Netherlands
Is there any existing legal requirement to report on any gender pay gap?
Currently there is no Dutch legislation regarding equal pay and pay gap reporting relating to gender or any other characteristics.
If so, what are the requirement triggers?
N/A
What frequency of reporting is required?
N/A
Is the report required to be published externally?
N/A
Is there a sanction for non-compliance with the duty to report?
N/A
Has the Netherlands yet fully transposed the requirements of the Pay Transparency Directive? If yes, what was the implementation date and what is the name of the legislation?
No.
If the Pay Transparency Directive has not yet been transposed, what steps have been taken towards implementation?
Consultation regarding proposed legislation for the implementation of the Directive closed on May 7, 2025. Currently, it is expected that the legislative proposal will be sent to the parliament in 2026. The Dutch government has confirmed that the new legislation will then come into force by 1 January 2027. Due to the recent collapse of the Dutch government, the implementation of the Directive may be postponed even further. The Dutch government has however further confirmed that the first reporting obligation for employers with 150 or more employees will apply to pay data for the calendar year 2027 (rather than the calendar year 2026 as per the Directive).
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