Top level rewards

Tax-payers and the public at large are entitled to be informed about the way public funds are used. Disclosure of such information helps to encourage debate on issues of public interest and thus serves that public interest. Without individual disclosure (on the basis of job title, not name), it is impossible to hold officials accountable and enter into a constructive dialogue.

WOPT

The Act governing the Disclosure of Top level rewards in Publicly Funded Sectors [Wet Openbaarmaking uit Publieke middelen gefinancierde Topinkomens, WOPT] was adopted on 1 March 1st, 2006. Under this law, every institution financed mainly from public funds must disclose all taxable salaries paid to employees that exceed the taxable annual salary of Dutch Cabinet ministers. Disclosure takes place annually on the basis of job title. Also the publicly funded institutions which otherwise have little or no obligation to disclose information are obliged to be open about their financial affairs.

The average annual taxable salary of a Dutch Cabinet minister is established every year by means of a ministerial regulation. The standard amount for 2009 was €188.000.

Standards for top level rewards

The Lower House of Parliament announced in 2005 that it would like to see salary levels in the quasi-public sectors standardised.

Like the Lower House, the Cabinet is also concerned about some top salaries. The Cabinet therefore wishes to implement the “Bakker resolution”, as indicated when the motion was submitted.

At the same time, however, it also made clear that it will take a great deal of effort to arrive at effective, differentiated and judicious standards. Standardisation is an exceptionally complex administrative, legal and organisational issue. It is much more complicated than merely defining a maximum salary.

It also concerns large numbers of organisations that have deliberately been made more autonomous, with the legislature having delegated authority to them.