Remaining labour costs compensation entitlement transfers to new employer

For whom?

• entrepreneurs who employ staff that are covered by the target group statement
• entrepreneurs who take over a business that employs staff hat are covered by the target group statement

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). Your employee must then provide you with a copy of the target group declaration. The remaining entitlement to LKV will then be transferred to you as the new employer.

When?

The change in law will enter into effect on 1 January 2027.