Wage transparency: What will change for Dutch employers in 2026

The average hourly wage for women in 2024 was 10.5 percent lower than that of men. This is according to annual research by Statistics Netherlands. {https://www.cbs.nl/nl-nl/nieuws/2025/18/loonverschil-tussen-mannen-en-vrouwen-steeds-kleiner}. Although the principle of equal pay for equal work has been enshrined in European treaties since 1957, the pay gap persists. One of the causes is the lack of transparency about wages, which means that employees do not know what their colleagues doing the same work earn.

In 2023, the European Union took an important step in the right direction by introducing a new directive on wage transparency, officially titled the “Directive on strengthening the application of the principles of equal pay for equal work through wage transparency and enforcement mechanisms.” The directive aims to reduce the persistent wage gap between men and women in Europe.

The directive obliges employers to take measures to ensure transparency in pay structures with a focus on equal pay for equal work. The directive will be implemented in Dutch law in 2026. A bill has been submitted to this effect. This article describes the new obligations that Dutch employers can expect based on the bill.

Obligations for Dutch employers in 2026

New obligations for Dutch employers in 2026: what exactly will change?

The focus is on increasing transparency and enforcing equal pay between men and women for equal or equivalent work. The burden of proof for this will lie with the employer. Below is an overview of the most important obligations.

Transparency in the recruitment process

Employers must provide information about the starting salary or salary range for the position in question in job advertisements or prior to the job interview. Individual figures do not need to be shared. Job titles and job advertisements must be gender-neutral. Applicants may no longer be asked questions about their salary history at previous employers.

Transparency about remuneration criteria

Employers must give their employees access to the objective and gender-neutral criteria used to determine wages, the structure of remuneration levels, and developments in remuneration such as promotions or wage increases. This transparency obligation will soon apply to all employers, unless the Netherlands makes use of the option to exempt employers with fewer than 50 employees. However, this exemption is not included in the bill, so smaller employers will probably also have to comply with this requirement.

Right to wage information

Employees will have a legal right to request information about their own salary and the average salary of colleagues who perform the same or equivalent work, broken down by gender. Employers must respond to such requests in writing within two months. Employers may not impose confidentiality obligations on employees regarding the sharing of wage information, for example through confidentiality clauses.

Reporting obligation for larger employers

The obligations for employers with 100 employees will become much more far-reaching. Larger employers will soon be required to report wage data annually (or every three years, depending on the size of the organization), including the average gender pay gap within the organization, the median difference in pay between men and women, the proportion of men and women per wage quartile (wage distribution from low to high), the proportion of men and women receiving variable remuneration such as bonuses, and the pay gap broken down by job category. This report must also be shared with the works council.

Mandatory remuneration evaluation

If this wage analysis reveals an unexplained wage gap of 5% or more, the employer must carry out a remuneration evaluation together with the employee representatives. In doing so, the organization must identify the cause of the difference, correct the difference, and take measures to prevent it from recurring.

Compensation & reversal of the burden of proof

Employees who have suffered disadvantage as a result of unequal pay can claim full compensation. There is no legal maximum for this compensation. And notably, the burden of proof shifts. In cases of suspected discrimination, the employer must demonstrate that there is no unequal pay.

Legal standing for the works council

The works council will have the right to act on behalf of employees in legal proceedings in cases of suspected unequal pay, provided the employee agrees.

Penalties for non-compliance

The law will provide for effective penalties for violations of the new obligations, including fines. Employees and representatives who invoke their rights will also be protected against discrimination, such as dismissal or discrimination in career opportunities.

Case law

There have already been a number of court cases brought by women who have successfully claimed that they were unfairly paid less than their male colleagues. See, for example, a recent ruling by the Gelderland District Court in which an employee called on colleagues to testify that she did exactly the same work as her male colleague. The employer was ordered to pay back wages from 2020 onwards, including statutory increases and interest. See https://uitspraken.rechtspraak.nl/details?id=ECLI:NL:RBGEL:2025:5304. I expect that when the new legislation comes into force, more employees will take legal action against their employers.

Conclusion

The final version of the Dutch implementation legislation is expected to come into force with immediate effect on June 7, 2026. However, the reporting obligations for large employers will be introduced in phases. Although the final legislation may differ slightly from the current proposal, it is advisable for employers to prepare themselves in advance by:

• establishing objective and clear remuneration criteria;
• reviewing remuneration structures where necessary;
• setting up systems to provide insight into the pay gap and to be able to provide information that can be requested by employees;
• assessing any pay differences;
• documenting why certain pay differences exist and how they are justified;
• establishing a works council if required under the WOR in order to comply with the obligations under the new legislation.

Questions?

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