When is the first pay-gap report due in Netherlands?

Per the bill: pay-gap reporting from 1 Jun 2028, using payroll data. Under the Directive, employers with 150 or more workers report by 7 June 2027 and those with 100–149 by 7 June 2031.

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Bill in parliamentChecked 27 Oct 2026

Pay transparency in Netherlands

Q: Has Netherlands transposed the Pay Transparency Directive?

Bill in parliament as of 27 Oct 2026. Bill 36949 is scheduled for plenary debate in the week of 11 Jan 2027, so the targeted 1 Jan 2027 start is likely to slip.

Bill 36949 is scheduled for plenary debate in the week of 11 Jan 2027, so the targeted 1 Jan 2027 start is likely to slip.

Status

Status: Bill in parliament
National law: Not confirmed yet
In force: Targeted 1 Jan 2027 (likely later)
Reports go to: Through the payroll tax declaration (per the bill)
National reporting: Per the bill: pay-gap reporting from 1 Jun 2028, using payroll data.

Directive baseline

250+ workers: 7 Jun 2027, then yearly
150–249 workers: 7 Jun 2027, then every 3 years
100–149 workers: 7 Jun 2031, then every 3 years
Under 100: No report unless national law adds one

National law may set different dates or extra rules. Where it is not confirmed, plan on these.

What to report

Mean and median gender pay gap
Mean and median variable-pay gap
Share of women and men receiving variable pay
Women and men in each pay quartile
Gap by category of workers

Check your Netherlands numbers

Run your payroll file through the free calculator. It works offline in your browser.

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Am I in scope in Netherlands?

Sources

Trusaic: Member State transposition monitor (updated 23 Oct 2026) (23 Oct 2026)
Deloitte Legal: transposition update as of 12 Oct 2026 (12 Oct 2026)
Directive (EU) 2023/970, Official Journal L 132, 17 May 2023 (EUR-Lex) (17 May 2023)

Not legal advice. A status can change at any time; check the official gazette of Netherlands before you rely on it.