Does this annual information duty also apply below 100 employees?
Yes. This duty applies to all employers. The 100-employee threshold concerns reporting obligations, not the annual pay information notice.
HomeAnnual pay information notice
An obligation for every employer
Annual pay information notice
Under article 10b(4) of the Dutch equal treatment implementation bill, employers must annually inform employees about their right to information and the steps required to exercise that right. This obligation applies to all employers, without a threshold of 100 or 250 employees.
Last update: April 7, 2026 · Reading time: 6 minutes
Quick answer
- The annual pay information notice applies to all employers, with no size threshold.
- The notice must include both employee rights and concrete request steps and response timelines.
- Document process owner, date and delivery evidence for audits and complaints.
What is the legal obligation?
The annual information duty follows directly from Directive (EU) 2023/970 and is explicitly transposed in article 10b(4) of the Dutch bill.
Employers must inform employees annually about their right to pay information and about the steps needed to exercise that right.
What must you communicate at minimum?
The annual notice should be complete in substance and usable in practice.
- That the employee has a right to written information on their own individual pay level.
- That the employee has a right to gender-split average pay levels for categories of workers doing equal or equivalent work.
- How the request can be submitted, including contact point and channel.
- That the employer must respond within a reasonable period and no later than two months.
- That the employee may be represented, for example by a union official or an equality body.
- That a confidentiality clause on personal pay is unenforceable where it prevents equal pay enforcement.
Waarom dit telt
De jaarlijkse melding is geen formaliteit. Je zet hiermee de bewijspositie van je organisatie neer.
Als een werknemer klaagt of informatie opvraagt, kijkt men of de route vooraf duidelijk en aantoonbaar is gecommuniceerd.
Practical implementation
The law does not prescribe one format. This setup is practical and auditable.
Use a fixed annual moment
Tie the notice to an annual salary cycle, handbook update, or start-of-year process.
Use a demonstrable channel
Use a channel that reaches everyone, such as an all-staff email or intranet with read confirmation.
Assign a fixed contact point
Assign HR or a designated officer and use a dedicated mailbox for pay information requests.
Work with a standard text
Use the same core text each year and link to an internal page with full policy and procedure.
Bewijs dat je het echt gedaan hebt
Leg elk jaar vast wie heeft verstuurd, wanneer dit is gebeurd en welk bewijs beschikbaar is.
- Proceseigenaar (bijvoorbeeld HR) vastgelegd
- Vaste verzenddatum of periode vastgelegd
- Verzendlijst, intranetlog of leesbevestiging opgeslagen
- Vaste template + verwijzing naar interne procedure beschikbaar
Een losse vermelding in het personeelshandboek is onvoldoende. Maak de jaarlijkse mededeling onderdeel van een vast proces met eigenaar, datum en bewijsstuk, zodat je bij klachten of toezicht direct kunt aantonen dat werknemers zijn geïnformeerd.
Specific note for staffing agencies
For temporary agency work, the annual notice should explicitly distinguish between individual pay information via the staffing agency and category averages for equal or equivalent work via the hirer (article 12b(3) Waadi). Without this split, workers may not know where to direct which request.
Related articles
Frequently asked questions
Is a one-time handbook mention enough?
No. You need to show that the information was actively provided every year, including date and delivery evidence.
Sources
- [1]Draft law implementing the Pay Transparency Directive, article 10b(4) and explanatory notes (19-01-2026).
- [2]Directive (EU) 2023/970, recital 36.
Turn this duty into a fixed process
Assign ownership, timing and evidence so you can demonstrate annual delivery during complaints or supervision.