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Glossary termPublished inPay Transparency

Category of workers

Also known as categorie van werknemers

What does "Category of workers" mean under the Pay Transparency Directive?

Workers performing the same work or work of equal value grouped in a non-arbitrary manner based on the non-discriminatory and objective gender-neutral criteria referred to in Article 4(4), by the workers’ employer and, where applicable, in cooperation with the workers’ representatives in accordance with national law and/or practice.

Article 4(4) of the Pay Transparency Directive (Directive (EU) 2023/970):

  • 4. Pay structures shall be such as to enable the assessment of whether workers are in a comparable situation in regard to the value of work on the basis of objective, gender-neutral criteria agreed with workers’ representatives where such representatives exist. Those criteria shall not be based directly or indirectly on workers’ sex. They shall include skills, effort, responsibility and working conditions, and, if appropriate, any other factors which are relevant to the specific job or position. They shall be applied in an objective gender-neutral manner, excluding any direct or indirect discrimination based on sex. In particular, relevant soft skills shall not be undervalued.

Defined in / by

Last updated: 14 October 2026.

The unit of comparison

A category of workers is the group inside which pay is compared. The employer forms it, grouping workers who do the same work or work of equal value in a non-arbitrary way and on the gender-neutral criteria of Article 4(4), and works with the workers' representatives where national law or practice provides for that.

The category decides three things in the Pay Transparency Directive. A worker's right to information in Article 7(1) covers the average pay levels, broken down by sex, for categories of workers doing the same work or work of equal value. The pay gap report in Article 9(1), point (g), gives the gender pay gap between workers by categories of workers. And the joint pay assessment in Article 10(1) starts from a difference in average pay level of at least 5 % in any category of workers. Drawing the categories wide or narrow changes all three.

The Dutch bill's wording

The Dutch implementing bill (Kamerstuk 36949) defines categorie van werknemers in fewer words:

werknemers die gelijke of gelijkwaardige arbeid verrichten

The bill's definition does not repeat the Directive's requirements that the grouping be non-arbitrary or made in cooperation with workers' representatives. It gives the works council a consent right over the division into categories of workers instead (Wet op de ondernemingsraden, Article 27(1)(c), point 3°). As at 13 October 2026 the bill is not yet law.

Questions and answers

Who decides the categories of workers under the Pay Transparency Directive?

The employer, under Article 3(1), point (h), of Directive (EU) 2023/970, grouping workers on the objective gender-neutral criteria of Article 4(4) and, where applicable, in cooperation with workers' representatives under national law and practice. Under the Dutch implementing bill the works council gets a consent right over the division.

Why does the category of workers matter for the joint pay assessment?

Article 10(1) of Directive (EU) 2023/970 requires a joint pay assessment where the pay report shows a difference in average pay level between women and men of at least 5 % in any category of workers that the employer has not justified and has not remedied within six months.

Glossary

  • Workers’ representatives

    The workers’ representatives in accordance with national law and/or practice.

  • Work of equal value

    Work that is determined to be of equal value in accordance with the non-discriminatory and objective gender-neutral criteria referred to in Article 4(4).

  • Gender pay gap

    The difference in average pay levels between female and male workers of an employer expressed as a percentage of the average pay level of male workers.

Regulations

  • Pay Transparency Directive (Loontransparantie)

    The Pay Transparency Directive, Directive (EU) 2023/970, had to be transposed by 7 June 2026. The Dutch bill (Kamerstuk 36949) targets 1 January 2027 and has employers with 150 or more workers file a first pay gap report by 7 June 2028, on 2027. As at 13 October 2026 it awaits a vote in the Tweede Kamer.

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    Wet implementatie Richtlijn loontransparantie mannen en vrouwen enters into force