Offering work to people with an occupational disability easier

What is changing?

Are you an entrepreneur with more than 25 employees? It will be easier and more attractive to employ people with an occupational disability. The government simplified the jobs agreement and quota scheme. 

Important changes are:

• The low-income benefit has been abolished.
• The amounts of the labour costs compensation for older employees have been lowered.
• The labour costs compensation for reassignment of employees with an occupational disability has changed.
• You are eligible for Labour costs compensation (LKV) for an employee included in access to work register for job arrangements for the entire period they are employed by you. Previously the LKV applied for at most 3 years. You will also no longer need a special statement from UWV (employment insurance agency).
• If too few people with occupational disabilities enter the workforce in the Netherlands, the quota system may be activated. All employers will then have to pay an inclusivity surcharge. Employers also receive a higher LKV for each employee from the access to work register.
• If you employ more people with occupational disabilities than you are required to under the quota scheme, you will receive a bonus (in Dutch). Then the income you receive from the LKV will be higher than the costs of the inclusivity surcharge.

Jobs agreement for 2026

For all companies a jobs agreement for employees with an occupational disability is in place. You must hire people with an occupational disability. Businesses with 25 employees or more must employ a certain percentage of people included in the access to work register. This is the quota obligation (quotumplicht). They will be paying an inclusivity surcharge in case the quota system is activated. This way, by 2026 there should be 100,000 extra jobs in the business sector for people with an occupational disability.

For whom?

• entrepreneurs with more than 25 employees

When?

This change in law takes effect in stages:

• Abolishment of the low-income benefit, the reduction of the amounts of the labour costs compensation and the change in the duration of the LKV has taken effect on 1 January 2025.
• Labour costs compensation for the duration of employment has taken effect on 1 January 2026.
• The abolishment of the labour costs compensation for older employees has taken effect on 1 January 2026.
• More LKV as a bonus for exceeding the quota and the inclusivity surcharge will be effective from a later date.