Which data must be included in a gender pay gap report?

The report focuses on the pay gap between men and women, per category

The pay gap report contains figures on the remuneration difference between men and women within the organization, broken down by a number of fixed perspectives. It is not about a single total figure, but about a series of breakdowns: the general difference between the average remuneration of men and women, the difference in supplementary or variable remuneration such as bonuses, and the distribution of men and women across the different pay scales within the organization. Additionally, the report contains the remuneration difference between categories of workers performing equal work or work of equal value.

This last breakdown is immediately the reason why a report does not stand alone: in order to be able to report per category, it must first be clear which jobs are equivalent. That is the domain of job classification based on objective, gender-neutral criteria, not of the report itself. In the Netherlands, the reporting obligation does not yet apply to private employers — the draft law transposing the directive is before the Lower House and the government is aiming for entry into force on 1 January 2027. Those meeting the threshold of 100 or more employees report according to the schedule in the draft law: employers with 150 or more employees report for the first time no later than 7 June 2028 on the year 2027, employers with 100 to 150 employees report for the first time in 2031 on 2030. Publication is planned via a website of the Ministry of Social Affairs and Employment; the format for this is not yet final.

Where that is stated in article 9 of the directive

This list of data follows from article 9 of directive (EU) 2023/970, which sets out which elements a report on remuneration differences contains. For the Dutch schedule and the status of the draft law, the source is the draft law itself, as being considered by the Lower House; for publication via a government website, the Ministry of Social Affairs and Employment is the designated authority.