Under the bill of 27 May 2026, a joint pay assessment (JPA) is required if the pay report shows a gap of 5% or more within an employee category, there is no objective, gender-neutral justification and the gap is not remedied within six months of submission. You carry out the assessment with workers' representatives. The results go to employees and the Minister of SZW.
Last update: September 17, 2026 · Reading time: 8 minutes
The JPA follows a three-step model. Only when all three steps are met does the obligation arise.
Your pay report shows a gap of 5% or more between women and men within a category of employees performing equal work or work of equal value.
You cannot justify that gap on the basis of objective, gender-neutral grounds.
The gap has not been closed within six months after the report was submitted.
The further report confirms that the revised pay-level definition also applies to the 5% threshold: it concerns a difference in average gross pay. Definitions and the determination of reporting data are further specified in or under an order in council (AMvB). This version of the bill therefore does not establish a final test based solely on base pay or gross hourly pay.
Article 10(2) of the directive prescribes what a JPA must contain. It is an in-depth analysis, not a surface-level check.
Map the share of men and women per job category.
Average pay levels and variable components broken down by gender.
Pay differences are identified, with a justification for why the gap is or is not warranted.
An often-overlooked but critical element: how does pay evolve after returning from leave?
An action plan to close the gaps, with deadlines for each measure.
If measures were already taken, assess their effectiveness.
This is not a one-sided employer process. You carry out the JPA together with worker representatives or the works council, who have consent rights on both the assessment and the action plan.
This distinction is essential. Many employers conflate the JPA with pay reporting, but they serve very different functions.
A periodic data obligation. You submit figures on pay differences per job category. Reporting is a signalling function: it surfaces where the pay gaps sit.
A corrective escalation mechanism. It goes beyond data: it requires analysis, collaboration with the works council, and a concrete action plan with deadlines to close the gaps that were identified.
Analogy: Think of reporting as the thermometer. The JPA is the treatment that follows when the temperature is too high and you do nothing about it.
The Dutch Labour Inspectorate (NLA) supervises compliance. Non-cooperation triggers serious consequences.
These fines are made public. For repeat offences, the fine can be doubled, with the third-category fine ceiling as the limit.
Not the employee, but you must prove that there is no discrimination.
No upper limit for affected employees, including back pay and non-material damages.
Published fines and visible non-compliance can weaken your position as an employer.
Publication of fines hits your reputation as an employer in a labour market where talent is scarce.
Don't wait until the JPA is triggered. Preparation starts now.
Get your job categories in order and make sure they are built on gender-neutral foundations
Run a proactive pay gap analysis before the mandatory report does it for you
Document objective pay criteria so you can justify any gaps
Bring your works council in early, they will have to consent later, so include them now
Payqual supports employers at every step of this process: from setting up role clusters and running pay gap analyses to documenting objective pay criteria and preparing for a possible JPA, so you are not caught off guard when the six months are up.
The assessment is tied to the reporting obligation from 100 employees. All three conditions must apply: a reported pay gap of 5% or more within an employee category, no objective, gender-neutral justification and no remediation within six months of submission. Detailed regulations further specify pay definitions and how reporting data is determined.
Yes. The JPA is explicitly a joint process with worker representatives or the works council. They have consent rights on both the assessment and the action plan with the associated measures and timeline.
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Payqual maps your pay structure, flags gaps of 5% or more and helps document the evidence to justify or correct them before the six-month window closes.