The 3 Most Important Expected Legislative Changes in 2026

Mandatory Code of Conduct on Undesirable Behaviour for Employers with 10+ Employees

Employers with more than 10 employees will be required to adopt a code of conduct addressing undesirable behaviour. In a clear code of conduct, the employer must describe what is and is not acceptable in the workplace and during work-related activities. Employees must also receive information about these rules so that they know what to expect and whom they can turn to. The intended effective date is 1 July 2026, subject to approval by the House of Representatives.

Does your organization already have a code of conduct?

Limitation of Compensation for the Statutory Transition Payment After Two Years of Illness

Currently, employers are compensated for the statutory transition payment they must pay when dismissing an employee after two years of illness. The legislative proposal limits the compensation scheme to small employers (in principle, fewer than 25 employees).The bill restricting compensation scheme for long-term disability to small employers Bill limiting compensation for long-term incapacity to small employers has recently been submitted to the House of Representatives. The intended effective date is 1 July 2026

There has been significant criticism of this proposal, particularly because the limitation may lead to an increase in so-called “sleeping employment contracts.” The Council of State previously advised considering abolishing the mandatory transition payment in cases of dismissal due to long-term incapacity, thereby rendering the compensation scheme unnecessary.

Bill Implementing the Pay Transparency Directive

In 2023, the European Pay Transparency Directive was adopted. EU Member States are required to implement its measures into national legislation. The current Bill aims to fulfil this obligation. The Directive contains provisions designed to promote transparency and strengthen enforcement, with the objective of achieving equal pay for men and women for equal or equivalent work. It seeks to reduce the gender pay gap and promote a fairer remuneration structure.

The following key measures arise from the Bill.

Transparency obligations

• Information during recruitment: Employers must inform applicants, either in the job vacancy or prior to the interview, about the starting salary or applicable salary scale, as well as relevant provisions from applicable collective labour agreements.
• Prohibition on salary history inquiries: Employers may no longer request information about an applicant’s previous salary.
• Non-discriminatory hiring practices: Job vacancies and job titles must be gender-neutral, and recruitment procedures must be conducted without discrimination.
• Right to insight into pay structures: Employees will have the right to information about the organisation’s pay structure and the criteria for salary progression.
• Right to pay comparison: Employees may request, in writing, information about their own remuneration and the average remuneration of colleagues performing equal or equivalent work, broken down by gender. Employers must respond to such requests within two months.

These measures aim to provide employees and applicants with greater insight into remuneration practices and to better enable them to identify and address potential inequalities. The transparency obligations apply to all employers, regardless of the size of the organisation.

Reporting requirement: Employers with at least 100 employees will be required to report (to the Labour Inspectorate) on gender pay differences within their organisation. They must also report on pay differences within categories of employees performing equal or equivalent work and communicate this information internally. The reporting frequency depends on the number of employees. If the reporting reveals pay differences that cannot be justified based on objective, gender-neutral criteria, the employer must take appropriate measures to eliminate these unjustified disparities.