On Feb. 12, 2025, NLD DNB confirmed the Remuneration Benchmark, Remuneration High Earners and Remuneration Approved Higher Ratios reporting obligations will be visible to those completing data in Service Reports, in reference period Dec. 31, 2024.
The deadline for submission is Jun. 16, 2025 and these reports are requested in xbrl.
The Diversity Benchmark reporting obligation for period to Dec. 31, 2024 will also be requested in xbrl for first time this year, the deadline for submission of Apr. 30, 2025.
For further information and to access the relevant taxonomy, see EBA website.
On May 19, NLD DNB issued data requests per revised EBA guidelines.
NLD DNB issued timelines for supply of data for benchmark exercise in 2023.
From Dec. 31, 2022, new guidelines apply with adjusted timeline for 2023 benchmarks
Data Requests
Data collection in accordance with EBA guidelines EBA/GL/2022/06, EBA/GL/2022/08.
In addition to existing query on pay practices, revised benchmark exercise guidelines prescribe new data queries on gender pay gap, and approved higher ratios.
Pay gap survey will be launched for first time in 2024, and surveyed every three years thereafter to monitor implementation and progress of gender neutral pay.
Request for approved higher ratios will be requested for first time in 2023.
Every two years thereafter: aimed at all institutions that, in accordance with CRD, have approval of shareholders to establish a relationship between the apply variable and fixed remuneration components (expressed as a percentage) that exceed 100%.
2023 Timelines
Timelines applicable from 2023 re data requests for: pay difference; approved higher percentages; data on high earners; designated employees.
Requests available: Jul. 1, 2023; deadline for data delivery: Aug. 31, 2023.
Jul. 4, 2023 Reporting Update
On Jul. 4, 2023, NLD DNB said remuneration benchmark, high earners, higher ratios reporting obligations had been added to service reports in ref. period Dec. 31, 2022.
Reiterated that Aug. 31, 2023 is the submission deadline, that reports will be requested in xbrl, and information plus taxonomy detail is available on EBA website.
Remuneration surveys identified staff (Dec. 2022) also applies to notified banks, with the request also available in service reports on Jul. 4, and deadline Aug. 31, 2023.
May 2024 Reporting Update
On May 6, 2024, NLD DNB said gender pay gap newly added to reporting obligations.
Remuneration benchmark, remuneration high earners, remuneration gender pay gap reporting obligations, visible in service reports under reference period Dec. 31, 2023.
Deadline for data submission, requested in xbrl, is Jun. 17, 2024.
Feb. 2025 Reporting Obligations
On Feb. 12, 2025, NLD DNB confirmed the Remuneration Benchmark, Remuneration High Earners and Remuneration Approved Higher Ratios reporting obligations will be visible to those completing data in Service Reports, in reference period Dec. 31, 2024.
The deadline for submission is Jun. 16, 2025 and these reports are requested in xbrl.
The Diversity Benchmark reporting obligation for period to Dec. 31, 2024 will also be requested in xbrl for first time this year, the deadline for submission of Apr. 30, 2025.
For further information and to access the relevant taxonomy, see EBA website.
