Under article 10a of the Dutch equal treatment implementation bill (Wgbmv), employers must give employees easy access to the criteria they use to determine pay, pay levels and pay progression. This must be done proactively, without employees having to request the information.
Last update: April 7, 2026 · Reading time: 8 minutes
The obligation follows from article 6 of the EU Pay Transparency Directive (2023/970) and is transposed in the Netherlands in the new article 10a Wgbmv.
Employers must give employees access, without any request, to the criteria used to determine pay, pay levels and pay progression. The criteria must be objective and gender-neutral.
Article 10a Wgbmv has two paragraphs with different scopes.
All employers
Pay and pay levels
Paragraph 1 applies to all employers regardless of size. Every employer must proactively make available the criteria used to determine pay and pay levels.
From 50 employees
Pay progression
Paragraph 2 applies only to employers with at least 50 employees. The Netherlands uses the exemption option from article 6(2) of the Directive for smaller employers.
The 50-employee threshold is a hard threshold. An employer fluctuating around 50 employees must comply at every point the threshold is reached. For efficiency, choosing to always be transparent is a sound approach.
The information must be made available by the employer on its own initiative. This distinguishes article 10a from the pay information request (article 10b), which operates on request.
Making information available without an employee asking for it. The employer takes the initiative.
Publication on the company website or intranet, provided the information is clearly findable and accessible.
The criteria must be objective and gender-neutral, and must not be directly or indirectly based on the sex of employees.
Source: CELEX, recital 35 of Directive 2023/970.
Under article 8 of the Directive (transposed in article 1d Wgbmv), the information must be accessible to persons with a disability or chronic illness. There is no room for the disproportionate burden clause that normally applies under the Dutch equal treatment on grounds of disability act.
Non-compliance with article 10a results in a reversal of the burden of proof under article 11a Wgbmv. Where pay inequality is suspected, the employee does not need to provide supporting facts: unjustified discrimination is presumed and the employer must prove otherwise.
An exception applies only where the breach is manifestly unintentional and minor in nature, for example a technical or administrative error.
Concrete steps to comply with the obligation.
Record which job evaluation system is used and what criteria underlie it.
Explain how pay levels within roles are determined, for example via grade scales, steps or bands.
Record which criteria apply to progression to a higher pay level, such as performance, experience and education.
Check whether the criteria are gender-neutral and that relevant soft skills receive appropriate weight.
Make the information available via intranet, HR portal or employee handbook, in a location accessible to everyone.
Verify that the information is also accessible to employees with a disability.
Read what information you must deliver within two months after a request.
See what objective and gender-neutral job classification means under the EU directive.
Read how article 10a and article 12b WAADI interact in the staffing sector.
Yes, the obligation for pay and pay levels applies to all employers regardless of size. Only the requirement to publish pay progression criteria applies exclusively to employers with 50 or more employees.
Article 10a is proactive: you make the criteria available without an employee having to ask. Article 10b works on request: an employee asks for specific pay comparison information and the employer has two months to respond.
Non-compliance with article 10a leads to a reversal of the burden of proof. Where pay inequality is suspected, unjustified discrimination is presumed and the employer must prove otherwise. An exception exists only for demonstrably unintentional and minor breaches.
This page is for information purposes only and does not constitute legal advice. Consult a legal professional for your specific situation.
Payqual helps you document your criteria objectively and gender-neutrally and make them available in the right place.