Netherlands — Wet Loontransparantie
The Netherlands is implementing the Directive through the Wet Loontransparantie (Pay Transparency Act). The bill missed the EU deadline and is now aimed at entering into force as soon as possible from 1 January 2027, with reporting obligations pushed back a further year from the Directive's original schedule.
EU transposition deadline
Member states were required to have transposed the Directive into national law by this date. The Netherlands did not meet it; employer groups told policymakers the original timeline wasn't workable given the HR-system and job-architecture work involved.
Amended bill sent to the House of Representatives
Following advice from the Council of State (submitted in January 2026), the minister sent a revised bill to the Tweede Kamer. It still needs to pass both the House of Representatives and the Senate.
Targeted entry into force
The current aim is to bring the Wet Loontransparantie into force as soon as possible, around 1 January 2027 — itself a delay the European Commission has said it does not support. Confirm against the latest parliamentary status before relying on this.
Gender pay gap reporting, 150+ employees
The reporting obligation for employers with 150 or more employees is now expected to apply first for calendar year 2027 (rather than 2026), meaning first reports would be due by June 2028 — a year later than the Directive prescribes. See the company-size guide for the full tier breakdown.