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?
The legislative text and Explanatory Memorandum was published by the Dutch government on 21 May 2026 and has been submitted to the House of Representatives. As part of the legislative process, further amendments to the legislative proposal may still be introduced. The Dutch government has indicated that the new legislation is intended to enter into force by 1 January 2027. The Dutch government has however further confirmed that employers with 150 employees or more must report for the first time by 7 June 2028, covering the calendar year 2027. Employers with between 100 and 150 employees must submit their first report by 7 June 2031 at the latest.
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