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Low-income benefits (LIV) to be abolished in 2025

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective date: 1 January 2025

What changes?

Do you receive low-income benefits (LIV) for your employees? From 2025, you will no longer receive this contribution towards your wage costs.

Employees that fall under the LIV scheme work at least 1,248 hours per year. And they have an average hourly wage of 100% to 125% of the minimum wage.

For whom?

  • Entrepreneurs with employees that work at least 1,248 hours per year. And have an average hourly wage of 100% to 150% of the minimum wage.


The change in law is expected to enter into effect on 1 January 2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

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