Netherlands Pay Transparency Law: EUPTD Transposition Status
Local term: loontransparantie
As of 28 September 2026: The Netherlands' Bill 36949 is before the House of Representatives, with a plenary debate scheduled for January 2027. The planned 1 January 2027 entry into force is now uncertain. Under the bill, first reports would cover 2027 data.
Status snapshot
| Status | Draft published |
|---|---|
| National instrument | Bill 36949 (Wet implementatie Richtlijn loontransparantie mannen en vrouwen) before the House of Representatives, with an accompanying decree. |
| Official source | Bill 36949 (Tweede Kamer) |
Pay gap reporting required before the Directive
No national gender pay gap reporting obligation before the Directive.
When Directive (Article 9) pay gap reporting starts
Article 9 reporting covers seven indicators: the mean and median gender pay gap, the mean and median gap in variable pay, the proportion of women and men receiving variable pay, the proportion of women and men in each pay quartile, and the gender pay gap by category of workers.
Not yet legislated.
Things to work on now
- Priority for Netherlands. Under the bill, first reports for 150+ employees would cover calendar year 2027. Make sure 2027 data is captured cleanly from January.
- Map the draft. Compare the published draft with your current practice and note where it goes further than the Directive.
- Job architecture. Build or review gender-neutral job evaluation so you can group roles into categories of workers doing work of equal value (Article 4). This is needed whatever the final text says.
- Pay ranges. Agree pay ranges for roles so you are ready for pre-employment disclosure (Article 5).
- Shadow reporting. Run a trial gender pay gap calculation on 2026 data using the Directive's Article 9 indicators, including by category of workers.
- Remediation budget. Model the cost of closing unexplained gaps of 5% or more, which would trigger a joint pay assessment (Article 10).
Legislative timeline
- May 2026Bill submitted to Parliament
- 9 July 2026Consultation on the accompanying decree
- January 2027Plenary debate scheduled
Frequently asked questions
Has the Netherlands transposed the EU Pay Transparency Directive?
The Netherlands' Bill 36949 is before the House of Representatives, with a plenary debate scheduled for January 2027. The planned 1 January 2027 entry into force is now uncertain. Under the bill, first reports would cover 2027 data.
When does gender pay gap reporting start in the Netherlands?
Reporting under the Directive (Article 9), including gaps by category of workers, is not yet legislated in the Netherlands.
What should employers in the Netherlands do now?
Under the bill, first reports for 150+ employees would cover calendar year 2027. Make sure 2027 data is captured cleanly from January. Compare the published draft with your current practice and note where it goes further than the Directive. Build or review gender-neutral job evaluation so you can group roles into categories of workers doing work of equal value (Article 4). This is needed whatever the final text says.