The EU Pay Transparency Directive requires employers to be more transparent about pay in order to reduce wage gaps between men and women. The implementation deadline was 7 June 2026, but the Netherlands will not meet this deadline. Implementation is expected on 1 January 2027. On 19 January 2026, a revised version of the implementation bill was submitted to the Council of State (“Raad van State”), which published its advisory opinion on 1 April 2026. The bill must still pass through both the Tweede en Eerste Kamer.
During the period between the date on which the directive was supposed to take effect under EU law and the date the Dutch government is aiming for, employees cannot directly invoke the directive. Courts may, however, take it into account when interpreting existing Dutch law (consistent interpretation). An enforceable reporting obligation will only arise after implementation.
Would you like to refresh your memory on the content of the directive itself? Click here for our previously published one-pager!
Council of State advisory opinion
The Council of State endorses the importance of equal pay, but raises critical observations. Notably, it criticises the member state option. The directive allows member states to have pay reports prepared (in part) by a government body, which would reduce the burden on employers. The Dutch government has not made use of this option without providing sufficient justification — a missed opportunity according to the Council of State.
Key obligations for employers under Dutch implementation legislation
The core obligations remain unchanged. The information obligations entail that employers inform candidates during the application process of the starting salary or salary range (not required to be included in the job posting itself), and that employees may, upon request, receive within two months insight into their individual pay level as well as average pay broken down by gender for equal or equivalent work. Two points deserve particular attention:
Reporting obligation to map the pay gap (delayed):
- The first report covers calendar year 2027 and must be submitted in 2028 (exact date not yet known), rather than the originally intended year 2026. Where temporary agency workers are used, the report consists of two parts: one covering own employees and one covering agency workers.
- Role of the works council: The works council is consulted on the accuracy of the pay report, but is not required to formally approve it.
Conclusion
The Netherlands is behind schedule, but the direction is clear. Whether the legislature adopts the Council of State’s recommendations — particularly regarding the member state option — will determine the ultimate burden on employers. One thing is certain: the obligations are coming. Map your pay structure now and establish whether a pay gap of 5% or more exists. Do not wait for the legislation to be finalised.
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