Pay transparency in the EU: what is settled and what is coming?
An independent, source-based overview of Directive (EU) 2023/970 and its Dutch implementation.
Take the reporting check →What is it
Pay transparency means being clear about pay. The EU directive aims to help women and men receive equal pay for the same work, or for different work of equal value. It gives people more information about their pay and how their employer decides it.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
Important: the EU directive has been adopted, but according to the source at this as-of date, the Dutch bill is still before the House of Representatives. The explanation below describes what the directive requires. This does not mean that all new Dutch obligations already apply.
Source: Eerste Kamer – dossier 36 949 · As of: 26 October 2026
Green is established EU law. Orange is a bill that has not been adopted yet.
Who is it for
Workers
For workers: you can ask for your own pay level and the average pay of women and men doing the same work or work of equal value. These are group averages, not a list of each colleague’s salary.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
Applicants
For applicants: you receive information about the starting pay or pay range, so you know what you are negotiating. It does not always have to be in the job ad: the employer can also provide it before the interview or in another appropriate way.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
Employers
For employers: you must explain how you decide pay, pay levels and pay progression. Workers must be able to find that explanation easily. The criteria must be objective and gender-neutral. Countries may exempt employers with fewer than 50 workers from the part about pay progression.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
What must an employer communicate?
Tell workers every year that they can request pay information and how to do so.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
If a worker requests that information, respond in writing within a reasonable time, and in any case within two months.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
A worker may share their own pay to protect their right to equal pay. An employer must not prevent this.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
Do not ask an applicant what they earn now or earned before.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
The EU Pay Transparency Directive requires gender-neutral job ads and job titles (Article 5). In the Netherlands, this becomes a legal obligation once the new law takes effect.
Source: Richtlijn (EU) 2023/970, artikel 5 – EUR-Lex samenvatting · As of: 26 October 2026
Who must report pay differences?
A pay report shows differences between women’s and men’s pay. It includes the difference in average pay, the difference in the middle pay level (the median), and differences in additional or variable pay, such as bonuses.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
The reporting requirements below come from the EU directive. See Netherlands for the status of the Dutch law.
250+
Number of workers
250 or more workers: report every year, first report by 7 June 2027.
Source: Europese Commissie / EUR-Lex · As of: 26 October 2026
150–249
Number of workers
150 to 249 workers: report every three years, first report by 7 June 2027.
Source: Europese Commissie / EUR-Lex · As of: 26 October 2026
100–149
Number of workers
100 to 149 workers: report every three years, first report by 7 June 2031.
Source: Europese Commissie / EUR-Lex · As of: 26 October 2026
Fewer than 100 workers? The directive does not require you to produce this report. A country may introduce that duty. Having no reporting duty does not mean there are no other pay transparency rules.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
What if there is a pay difference?
Does the report show a difference in average pay of at least 5% between women and men within a group doing the same work or work of equal value? A joint pay assessment with workers’ representatives is required only if the employer cannot explain the difference using objective, gender-neutral criteria AND has not resolved it within six months of submitting the report. A 5% difference alone is not enough.
Source: EUR-Lex – Richtlijn (EU) 2023/970 · As of: 27 October 2026
Key topics
Job applicants
Job applicants are entitled to information about the starting pay or its range, based on objective, gender-neutral criteria, and where applicable the relevant provisions of the collective agreement. This can be provided in the job ad, before the interview or otherwise.
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Pay criteria
Employers make the criteria used to determine pay, pay levels and pay progression easily accessible to workers. These criteria must be objective and gender-neutral.
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Workers' right to information
Workers can request information on their individual pay level and on average pay levels, broken down by sex, for categories of workers doing the same work or work of equal value.
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Pay gap reporting
250 or more workers: report every year, first report by 7 June 2027.
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Joint pay assessment
If the report shows a difference in average pay of 5% or more within a category of workers that cannot be justified by objective, gender-neutral criteria and has not been remedied within six months, the employer carries out a joint pay assessment together with workers' representatives.
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Enforcement
The directive provides for penalties, including fines, full compensation including back pay, and a strengthened shift of the burden of proof.
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Gender-neutral job ads
The EU Pay Transparency Directive requires gender-neutral job ads and job titles (Article 5). In the Netherlands, this becomes a legal obligation once the new law takes effect.
Source: Richtlijn (EU) 2023/970, artikel 5 – EUR-Lex samenvatting · As of: 26 October 2026
Member States had to transpose the directive into national law by 7 June 2026.