Amended pay transparency bill: what has changed?

The implementation process for the Directive on pay transparency between men and women is entering a new phase. On 19 January 2026, the Minister of Social Affairs and Employment submitted the revised bill implementing the Pay Transparency Directive to the Council of State for advice. The proposal contains substantial changes compared to the previous version, including:

• What is meant by employer. The definition of employer is no longer based on the concept of an enterprise as defined in the Works Councils Act (WCA). Instead, the amended bill aligns with what is customary in practice: the employer is the person with whom the employee has entered into an employment contract or public appointment.
• Terms defined in more detail in governmental decree. Article 1 of the Equal Treatment of Men and Women Act defines the terms used in the Pay Transparency Directive. In order to provide as much clarity as possible about the transparency obligations and to ensure consistency in compliance, the revised proposal stipulates that these concepts, including in any case the concepts of pay and pay gap, may be further defined by governmental decree.
• Group reporting becomes possible. If a parent company can be regarded as an employer – for example, because the remuneration policy is determined centrally – consolidated reporting will be permitted under certain conditions. This amendment is particularly relevant for large groups.
• Different role for the works council. In the revised proposal, the WCA is amended in such way that the company must consult the works council on the accuracy of the pay report. The management must itself confirm the accuracy of the information, rather than requesting the works council to confirm its accuracy, as was included in the previous proposal. This approach is more in line with the requirements of the Pay Transparency Directive and gives the employer more responsibility for the accuracy of the reporting. Important: the works council’s right of consent based on Article 27 of the WCA remains in place. This means that, in addition to being consulted on the accuracy of the wage report, the works council must also give its consent to the system itself.
• Temporary agency workers. A number of changes have been made with regard to the position of temporary agency workers. In this context, the hirer’s report must consist of two parts: one part must report on its own employees, and the other part must report on the temporary agency workers (based on information received through the general information obligation under Article 12a of the Allocation of Labour by Intermediaries Act).
• From “wage structures” to “job evaluation and classification system”. The revised proposal changes the terminology used in the new legislation. Whereas previously employers were required to have ‘wage structures that guarantee equal pay’, employers must now have ‘a job evaluation and classification system that guarantees equal pay for equal or equivalent work’. This change in terminology has been made to ensure consistent use of definitions in legislation.
• Use of personal data. A new article stipulates that personal data processed on the basis of the right to information or on the basis of the reporting and evaluation obligation may only be used for the application of the principle of equal pay.
• Additions for educational institutions. The revised proposal now also includes specific changes to education legislation with regard to the implementation of the Pay Transparency Directive.

With the implementation deadline of 7 June 2026 approaching – and a target date for implementation in the Netherlands of 1 January 2027 – the urgency is increasing. Employers are already busy with preparations. In our previous article (see link), we shared specific suggestions for employers preparing for these changes. Clarity about the final legislation – and its application – remains crucial in this regard.

Do you have any questions, or would you like to discuss the implementation? We are happy to assist.