Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 27 NOVEMBER 2025

Update On Dutch Implementation Of Pay Transparency Directive

Loyens & Loeff
Loyens & Loeff
Contributor
Loyens & Loeff

Loyens & Loeff

One firm: Law and Tax Loyens & Loeff is a leading independent, full-service law and tax firm in...

View firm profile
Explore more from Loyens & Loeff

Dutch women still earn on average 10.5% less per hour than men, according to figures from Statistics Netherlands.

NetherlandsEmployment and HR
Maureen Te Poel
Maureen Te Poel
Kayleigh Bemelmans
Kayleigh Bemelmans
Eline Pleijsier
Eline Pleijsier

Dutch women still earn on average 10.5% less per hour than men, according to figures from Statistics Netherlands. Today is Equal Pay Day in the Netherlands – a day that symbolises that from this date until the end of the year, women are effectively working for free compared to men because of the gender pay gap. This moment offers a timely opportunity to examine the status of the Dutch implementation of the EU Pay Transparency Directive, which we explore further below.

Recap

On 26 March 2025, the Dutch government published a draft legislative proposal to implement the European Pay Transparency Directive (EU) 2023/970 (the Directive). The Directive entered into force on 6 June 2023 and must be implemented by the European member states into their national laws, regulations, and administrative provisions by 7 June 2026.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Implementing The EU Pay Transparency Directive In The Netherlands: What Employers Need To Know

The Netherlands is set to implement the EU Pay Transparency Directive by January 2027, introducing comprehensive requirements for employers to ensure equal pay across genders. Employers will face new obligations including salary disclosure to job applicants, gender pay-gap reporting for companies with 100+ employees, and the need to justify pay differences using objective, gender-neutral criteria.
European UnionEmployment and HR
GGI | Global Alliance
GGI | Global Alliance
Article

Future Pensions Act: Who Gets What In The Transition To The New Pension System?

The Future Pensions Act mandates that Dutch pension schemes transition to new solidarity-based or flexible defined contribution models by 2028, requiring the conversion of collective pension assets into individual capital accounts. This process raises critical questions about fair allocation of pension fund assets and the potential liability exposure for social partners and pension funds when distributions become unbalanced.
NetherlandsEmployment and HR
Loyens & Loeff
Loyens & Loeff
Article

Closing The Pay Gap: The Dutch Response To The EU Pay Transparency Directive

The Netherlands is implementing the EU Pay Transparency Directive to address the persistent 7% gender pay gap in its business sector. Employers will face new disclosure requirements before and during employment, including mandatory gender pay-gap reporting for companies with 100 or more employees, with the first reports due in 2028. The Dutch approach emphasizes strict implementation without additional obligations, but places the burden of proof on employers who fail to comply with transparency requirements
European UnionEmployment and HR
GGI | Global Alliance
GGI | Global Alliance
Article

The WTTA: Why International Employers Need To Reassess Their Workforce Supply In The Netherlands

The Netherlands is introducing a strict new accreditation regime for temporary staffing that will fundamentally change how international businesses deploy workers on Dutch projects. Starting in 2028, all organizations supplying personnel in the Netherlands must obtain government admission permits, with hirers facing legal obligations to verify supplier compliance before work begins.
NetherlandsEmployment and HR
GGI | Global Alliance
GGI | Global Alliance
Article

Quarterly Insights Q3 2026: Netherlands Employment Law

The Dutch government has introduced significant changes to employment law through its 2026 Budget Day proposals, including postponing unemployment benefit reductions and delaying the abolition of transition payment compensation. Meanwhile, the More Security for Flexible Workers Act brings sweeping reforms to fixed-term contracts, on-call arrangements, and temporary agency work, fundamentally reshaping how employers engage flexible workers in the Netherlands.
NetherlandsEmployment and HR
A&O Shearman
A&O Shearman
Article

The New Legal Presumption Of Employee Status: What Does This Mean For Clients And Self-employed Individuals?

The Netherlands has introduced a new legal presumption of employment for workers earning below EUR 38 per hour, fundamentally shifting the burden of proof in disputes over employment classification. While the substantive criteria for determining employment relationships remain unchanged, clients must now demonstrate that low-paid workers are genuinely self-employed rather than employees.
NetherlandsEmployment and HR
Loyens & Loeff
Loyens & Loeff
Article

Impending Arrival Of The Pay Transparency Act In The Netherlands: Five Practical Steps For Employers

The Dutch implementation of the European Pay Transparency Directive is advancing through the legislative process, set to take effect January 1, 2027. The Verwey-Jonker Institute has released a practical guide outlining how employers can establish objective, gender-neutral pay structures to meet these new requirements. Employers face critical decisions about job evaluations, remuneration policies, and privacy-compliant processes that will fundamentally reshape how they justify and document compensation pract
NetherlandsEmployment and HR
Littler - Canada
Littler - Canada
Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Introduction Of A New Swiss Transparency Register

Switzerland's new Legal Entities Transparency Act introduces a centralised federal register of beneficial owners, fundamentally changing how Swiss companies must identify, document and report ultimate ownership and control structures. The regime imposes strict reporting deadlines beginning in late 2026, with criminal sanctions for non-compliance reaching up to CHF 500,000 for intentional breaches. Companies must now navigate complex look-through requirements, enhanced documentation obligations, and ongoing
SwitzerlandCorporate/Commercial Law
Loyens & Loeff
Loyens & Loeff