Netherlands: Employee Benefits & Compensation

The Dutch pension transition from defined benefits to defined contributions is creating complex challenges around compensation for employees. Pension providers and employers face disputes over disclosure requirements, reorganization scenarios, and timing issues that can cause employees to miss out on or double up on compensation. Legal experts examine the emerging conflicts and overlooked considerations as the 2028 implementation deadline approaches.

The Netherlands is implementing the EU Pay Transparency Directive to address the persistent 7% gender pay gap in its business sector. Employers will face new disclosure requirements before and during employment, including mandatory gender pay-gap reporting for companies with 100 or more employees, with the first reports due in 2028. The Dutch approach emphasizes strict implementation without additional obligations, but places the burden of proof on employers who fail to comply with transparency requirements

De Miljoenennota 2027 brengt belangrijke wijzigingen voor werkgevers en werknemers, van uitstel van de afschaffing van de compensatieregeling transitievergoeding tot aanpassingen in de WW-duur...

The Dutch labour market in 2026 demands strategic coordination of immigration, payroll, tax, and social security matters for international recruitment. With updated salary thresholds for highly skilled migrants, evolving expat tax ruling caps, and persistent housing challenges, employers must align HR, legal, and tax functions early to avoid start-date delays and compliance risks while accessing global talent pools.

On 12 May 2026, the Dutch House of Representatives adopted the legislative proposal More protection for flexible workers ('Meer zekerheid flexwerkers'). Through various amendments, the proposal has been tightened...

When an employment contract becomes dormant after 104 weeks of illness, does an incapacitated employee continue to accrue vacation days despite no longer receiving salary?

As from 1 January 2026, temporary employment agencies that apply the collective labour agreement for agency workers will be obliged to offer their agency workers an equivalent package of employment conditions.

Dutch women still earn on average 10.5% less per hour than men, according to figures from Statistics Netherlands.

Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings).