NIS 2 vs GDPR: Understanding the Overlap

Key Takeaways

Point	Summary
Different focus	NIS 2 addresses cybersecurity; GDPR addresses data privacy and protection
Overlapping areas	Incident reporting, risk management, security measures, and organizational governance
Different scope triggers	NIS 2: sector + size; GDPR: processing of EU personal data
Complementary enforcement	A single incident may trigger obligations under both regulations
Coordinated approach	Organizations should integrate NIS 2 and GDPR compliance programs

Quick Answer: NIS 2 and GDPR serve different purposes but overlap significantly in areas like incident reporting, security measures, and risk management. Most organizations subject to NIS 2 will also be subject to GDPR. A coordinated compliance approach avoids duplication and ensures all obligations are met.

Fundamental Differences

Aspect	NIS 2	GDPR
Primary objective	Cybersecurity of network and information systems	Protection of personal data
Type	Directive (transposed into national law)	Regulation (directly applicable)
Scope trigger	Sector classification + size threshold	Processing of EU residents' personal data
Maximum penalty	10M / 2% global turnover (essential)	20M / 4% global turnover
Supervisory authority	National cybersecurity authority / CSIRT	National data protection authority
Incident reporting	24h early warning, 72h notification, 1 month final	72 hours to supervisory authority
Focus of measures	Cybersecurity risk management	Data protection by design and by default

Where They Overlap

Incident Reporting

Both regulations require incident reporting, but with different triggers and timelines:

Aspect	NIS 2	GDPR
What triggers reporting	Significant cybersecurity incident	Personal data breach
Initial deadline	24 hours (early warning)	72 hours
To whom	CSIRT / competent authority	Data protection authority
Final report	1 month	Not specified (but must document)
Data subject notification	Not required	Required if high risk to individuals

Overlap scenario: A ransomware attack that encrypts systems containing personal data triggers both NIS 2 incident reporting (cybersecurity incident) and GDPR breach notification (personal data breach). Organizations must report to both their CSIRT/competent authority and their data protection authority within their respective timelines.

Security Measures

Both require organizations to implement appropriate security measures:

Security Area	NIS 2 (Article 21)	GDPR (Article 32)
Risk assessment	Mandatory, all-hazards approach	Mandatory, data-specific
Encryption	Policies on cryptography	Encryption of personal data
Access control	Required	Required
Incident response	Detection, response, recovery	Ability to restore data access
Testing	Effectiveness assessments	Regular testing of measures
Business continuity	Required	Resilience of processing systems

Governance and Accountability

Aspect	NIS 2	GDPR
Management responsibility	Management body approval and oversight	Controller/processor accountability
Personal liability	Management can be personally liable	DPO role, but less personal liability
Training	Management and employee training required	Staff training recommended
Documentation	Comprehensive documentation required	Records of processing activities required

When Both Apply

For most organizations, if NIS 2 applies, GDPR almost certainly applies too. Consider these scenarios:

Healthcare provider: Subject to NIS 2 as a health sector essential entity, and subject to GDPR for processing patient data.

Cloud service provider: Subject to NIS 2 as digital infrastructure, and subject to GDPR as a data processor for customers' personal data.

Energy company: Subject to NIS 2 as an essential entity in the energy sector, and subject to GDPR for processing employee and customer personal data.

Manufacturing company: Subject to NIS 2 as an important entity (if making medical devices, electronics, etc.), and subject to GDPR for processing employee, customer, and potentially consumer data.

Coordinating Compliance

Integrated Risk Assessment

Rather than conducting separate risk assessments for NIS 2 and GDPR, combine them:

• Include personal data processing risks in your NIS 2 risk assessment
• Ensure your data protection impact assessments (DPIAs) consider cybersecurity threats
• Map overlapping controls and avoid duplication

Unified Incident Response

Create an incident response process that addresses both frameworks:

• Detection and classification should identify whether an incident involves personal data (GDPR) and/or cybersecurity impact (NIS 2)
• Ensure your reporting procedures cover both CSIRT notification (24h under NIS 2) and DPA notification (72h under GDPR)
• Include data subject notification in your process when required by GDPR
• Maintain a single incident log with fields that satisfy both frameworks' documentation requirements

Shared Security Measures

Implement security measures that satisfy both frameworks simultaneously:

• Encryption policies (NIS 2 Article 21 + GDPR Article 32)
• Access control and authentication (both frameworks)
• Vulnerability management (both frameworks)
• Training programs covering both cybersecurity awareness and data protection

Governance Integration

• Include both cybersecurity and data protection in management briefings
• Coordinate between CISO (or NIS 2 responsible person) and DPO roles
• Ensure policies address both cybersecurity and data protection dimensions

Penalty Stacking

A significant concern is that a single incident could trigger penalties under both frameworks. For example:

• A data breach resulting from a cybersecurity failure could lead to NIS 2 enforcement (failure to implement adequate cybersecurity measures) and GDPR enforcement (failure to protect personal data)
• NIS 2 penalties (up to 10M/2% turnover) and GDPR penalties (up to 20M/4% turnover) are assessed independently
• Different authorities may investigate the same incident from their respective perspectives

NIS 2 addresses this partially by requiring cooperation between cybersecurity and data protection authorities, and stating that when a competent authority under NIS 2 identifies a potential GDPR violation during supervision, it should inform the relevant data protection authority.

Common Questions

Do we need separate compliance programs for NIS 2 and GDPR?

No, and having separate programs would be inefficient. The most effective approach is an integrated compliance framework that addresses both cybersecurity (NIS 2) and data protection (GDPR) requirements. Shared processes for risk assessment, incident response, and security measures reduce duplication and ensure consistency.

If we are GDPR compliant, how much additional work is NIS 2?

GDPR compliance provides a foundation, particularly in areas like risk assessment and security measures. However, NIS 2 adds substantial requirements around incident reporting (the 24-hour early warning is more stringent than GDPR's 72-hour deadline), management liability, supply chain security, and business continuity. Plan for significant additional work beyond GDPR compliance.

Do we report the same incident to both authorities?

Potentially, yes. If a cybersecurity incident also involves a personal data breach, you must report to both your CSIRT/competent authority (under NIS 2) and your data protection authority (under GDPR). The timelines differ (24h for NIS 2 early warning vs. 72h for GDPR), so the NIS 2 notification typically comes first.