Entgelttransparenz in Netherlands

The Netherlands missed the 7 June 2026 deadline. The transposition bill (Wet implementatie Richtlijn loontransparantie mannen en vrouwen, Kamerstuk 36 949) was tabled at the Tweede Kamer on 21 May 2026 after Raad van State advice of 1 April 2026, targeting entry into force 1 January 2027. Reporting and the loonevaluatie apply from 100 employees (100–249 every three years, 250+ annually) to a state monitoring body under the Minister of SZW. The bill DELIBERATELY deviates from the Directive on the first cycle: 150+ employers first report over calendar year 2027, by 7 June 2028 — a year later than the Directive prescribes — because the monitoring body, reporting regulations and software will not be ready; 100–149 employers first report by 7 June 2031. The article text (nr. 2) was read on 1 September 2026 and settles the publication model: the employer files electronically with the Minister (art. 10c(4)) and has NO publication duty of its own; the Minister publishes items (a)-(f) (art. 10e(d)) and the per-category gap (item (g)) goes to the workers only (art. 10c(5)). THE 7 JUNE 2028 DATE IS CONTESTED, NOT SETTLED: the Afdeling advisering van de Raad van State advised that the Directive fixes 7 June 2027 for employers of 150 or more and "biedt geen ruimte om uit te gaan van een latere datum, ook niet als de implementatietermijn is overschreden", and advised bringing the date into line; the government declined in the nader rapport of 19 May 2026 on the practical ground that the format, the software and the monitoring body will not exist in time. None of the three dates is in the bill either — art. 22f delegates them wholly to an algemene maatregel van bestuur that has not been made (a draft went to internetconsultatie in June 2026). All figures are AS TABLED, not yet enacted, and may change before passage.