Overtime limit extended for permanent contracts

What has changed?

Do you employ staff? Employers do not pay extra unemployment benefit contributions (WW-premie) for overtime by employees with a permanent contract for more than 30 hours per week.

Employees with a permanent contract are allowed to work overtime for up to 30% beside their regular hours. As long as employees do not exceed that percentage of overtime, employers do not have to pay a higher rate of WW-premie (in Dutch). As soon as an employee works more overtime than 30% during a whole year, the higher rate applies retrospectively.

In 2025, this maximum percentage for overtime does not apply for employment contracts of 30 hours per week or more: these contracts will be exempt from this rule. As a result you do not pay the higher unemployment contribution rate if the amount of overtime worked is more than 30%. In 2024 this threshold was set for contracts of 35 hours per week or more. The aim of this change is that companies can be more flexible and employees will have more security in their permanent contract.

For whom?

• employers with staff on contracts of 30 hours or more per week

When?

This change in the Social Insurance (Funding) Decree (Besluit Wfsv) has taken effect on 1 January 2025.