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Glossary termPublished inPay Transparency

Quartile pay band

Also known as kwartielbeloningsschaal

What does "Quartile pay band" mean under the Pay Transparency Directive?

Each of four equal groups of workers into which they are divided according to their pay levels, from the lowest to the highest

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Last updated: 14 October 2026.

Four equal groups, ranked by pay

A quartile pay band is one quarter of an employer's workforce, ranked by pay level. Sort all workers from the lowest to the highest pay level and cut the list into four groups of equal size: the bottom group is the lowest quartile pay band, the top group the highest.

The Pay Transparency Directive uses the bands for one figure in the pay gap report. Article 9(1), point (f), asks for the proportion of female and male workers in each quartile pay band. That figure shows something the gap percentages do not. An employer can have a small gender pay gap and still have few women in the top band, or a sizeable gap that comes mostly from who sits in which band rather than from different pay for the same job.

An illustration: an employer with 200 workers has four bands of 50. If 35 of the 50 workers in the lowest band are women and 10 of the 50 in the highest band are, the report shows 70 percent women in the lowest band and 20 percent in the highest.

The Dutch bill's wording

The Dutch implementing bill (Kamerstuk 36949) uses kwartielloonschaal:

schaal waarin werknemers over vier gelijke groepen worden verdeeld op basis van hun loonniveau, van laag naar hoog

As at 13 October 2026 the bill is not yet law.

Questions and answers

What does an employer report about quartile pay bands?

Under Article 9(1), point (f), of Directive (EU) 2023/970, the proportion of female and male workers in each of the four quartile pay bands. Employers with 100 or more workers report it as part of the pay gap report.

Is a quartile pay band the same as a salary scale?

No. A quartile pay band under Article 3(1), point (f), of Directive (EU) 2023/970 is a statistical quarter of the workforce, ranked by pay level, with no fixed boundaries; it moves when pay changes. A salary scale is a pay structure set by the employer or a collective agreement.

Glossary

  • 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.

  • Pay level

    Gross annual pay and the corresponding gross hourly pay.

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