Netherlands Works Councils Act (WOR) 31d: Art. 31d Report employment terms per group, board pay and supervisory fees annually at 100 or more workers

In undertakings normally employing at least 100 persons, the entrepreneur gives the works council at least once a year written information on the level and content of the employment terms and arrangements per group of persons working in the undertaking, and on those of the board that represents the entity, together with the aggregate fees of the supervisory body, showing the percentage relations among them and against the previous year; groups under five persons may be combined; significant changes are reported as soon as possible. Art. 31e exempts owner-managed BVs and entities using the small-company exemptions of arts 2:396 and 2:397 Civil Code.