Staff
Amendments for all entrepreneurs
Yet to come into effect (16)
No more labour costs compensation (LKV) for older persons
Effective date: 1 January 2026Are you an employer and do you employ or hire an employee aged 56 or older? From 1 January 2026, you can no longer apply for labour costs compensation (loonkostenvoordeel, LKV) for this employee if...
Employers may no longer deduct housing costs from minimum wage
Effective date: 1 January 2026Do you employ staff, such as migrant workers, and do you arrange housing for them? Then there will be a change for you. In future you are no longer allowed to deduct housing costs from their statutory...
Transition payment compensation only for small employers
Effective date: 1 July 2026Do you employ someone you want to dismiss after 2 years’ illness? You usually have to pay a transition payment. From 1 July 2026, not all employers will be eligible for compensation for the costs of...
Temporary employment agencies must be certified
Effective date: 1 January 2027Do you run a temporary employment agency? A mandatory certification system for temporary employment agencies will be introduced. Agencies must have authorisation to operate, to combat abuse such as...
30% ruling: compensation for expats down to 27%
Effective date: 1 January 2027Are you an employer? And do you hire highly skilled migrants to work for you in the Netherlands? Or do you post employees with a specific skill abroad? The tax advantage of the 30% ruling (expat...
Employers must prevent wage differences between men and women
Effective date: not yet knownAre you an employer? You must make sure men and women within your organisation receive equal pay. In the Netherlands it still happens that women with comparable experience and education get paid less...
Offering work to people with an occupational disability will be easier
Effective date: 2025 and 2026Are you an entrepreneur with more than 25 employees? It will be easier and more attractive to employ people with an occupational disability. The government wants to simplify the jobs agreement and...
Zero-hours contracts no longer allowed
Effective date: not yet knownDo you employ staff on zero-hours contracts? In principle a (permanent) contract should be offered for structural work. In future workers with on-call contracts should get a basic contract for the...
Employment agencies must help migrant workers with BRP registration
Effective date: not yet knownDo you run a temporary employment agency? If so, you will have extra duties. You will have to help migrant workers you employ to register properly in the Personal Records Database (Basisregistratie...
Bereavement leave legally defined
Effective date: not yet knownDo you employ staff? Employees can experience bereavement due to a death. For employees in families with minor children whose partner or minor child has died, bereavement leave will be provided by...
Confidential officer will be mandatory
Effective date: not yet knownAs an employer, you must provide a safe working environment for your staff. You must prevent improper conduct and psychosocial strain among your employees as much as possible. For this reason, it will...
Code of conduct will be mandatory in the workplace
Effective date: not yet knownDo you have 10 or more employees? You will be obliged to have a code of conduct to prevent improper conduct in the workplace. Improper conduct is for example, bullying, sexual intimidation,...
Serious workplace abuse becomes punishable
Effective date: not yet knownDo you work with migrant workers? Criminalisation of labour exploitation will be expanded and made simpler. This will make it easier to detect and prosecute offenders. Victims of human trafficking and...
Rules for using a non-compete clause tightened
Effective date: not yet knownDo you have staff and do you use a non-compete clause when an employee leaves your company? More and more often contracts contain non-compete clauses for no good reason. This makes it harder for...
Employees get more rights to work from home - rejected
Effective date: rejectedPlease note: this bill has been rejected by the Senate (Eerste Kamer) Do you have 10 employees or more? Your staff was to get more rights to work from home. With the ‘Work where you want act’ (Wet...
Employers to get clarity on replacing sick employee sooner
Effective date: not yet knownDo you run an SME and is one of your employees ill? In future you will know sooner until when you need to keep a sick employee’s workplace available. This way you can start looking for a replacement...
Already in effect (4)
Minimum wage to increase per 1 January 2025
Effective date: 1 January 2025Do you employ staff? The amounts of the gross minimum wage and the gross minimum youth wage will go up on 1 January 2025. The minimum wage for employees 21 years and older will then be €14.06 per...
Low-income benefits (LIV) abolished in 2025
Effective date: 1 January 2025Do you receive low-income benefits (LIV) for your employees? From 2025, you no longer receive this contribution towards your wage costs. Employees that fall under the LIV scheme work at least 1,248...
Overtime limit extended for permanent contracts
Effective date: 1 January 2025Do 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...
New rules for child employment
Effective date: 18 November 2024Do you employ staff aged 13 to 15 years old? The rules on employing children have changed. The following rules now apply to side jobs and holiday work for children between 13 and 15 years old: 13- and...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO