Remaining labour costs compensation entitlement transfers to new employer

What changes?

Are you an employer and are you hiring an employee who was previously entitled to labour cost compensation (Loonkostenvoordeel, LKV) from another employer? If so, your employee can apply for a new target group statement (doelgroepverklaring). The remaining entitlement to LKV will then be transferred to you as the new employer.

For whom?

• entrepreneurs who employ staff that are covered by the target group statement

When?

The change in law is expected to enter into effect on 1 January 2027.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.