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

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective 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.

Please note: 1 January 2024 the upper limit of the average hourly wage was reduced from 125% to 104%.

For whom?

  • entrepreneurs with employees they receive LIV for


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).

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO