Staff
Amendments for all entrepreneurs
Yet to come into effect (18)
30% ruling: compensation for expats down to 27%
Effective date: 1 januari 2025
Are 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...
Low-income benefits (LIV) to be abolished in 2025
Effective date: 1 januari 2025
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...
Overtime limit extended for permanent contracts
Effective date: 1 januari 2025
Do you employ staff? Soon employers will no longer pay extra unemployment benefit contributions (WW-premie) for overtime by employees with a permanent contract for more than 30 hours per week....
Offering work to people with an occupational disability will be easier
Effective date: 1 januari 2025
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 wants to simplify the jobs agreement and...
No more labour costs compensation (LKV) for older persons
Effective date: 1 januari 2026
Are 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...
Temporary employment agencies must be certified
Effective date: 1 januari 2026
Do 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...
Transition payment compensation only for small employers
Effective date: 1 juli 2026
Do 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...
Position of self-employed persons to be clearer
Effective date: Not yet known
Do you work as a self-employed professional (zzp’er) or do you contract self-employed professionals? The rules for working with employees and self-employed professionals will become more clear. In...
Less payroll tax reduction for your employees
Effective date: Not yet known
Do you employ staff? The wage tax credit you deduct from your employees’ salaries will change. Is their income from work and home ownership higher than €21,317? Then the deduction will decrease by...
Hourly minimum wage to go up an extra 1.2% - rejected
Effective date: rejected
Please note: this bill has been rejected by the Senate (Eerste Kamer) On 1 July 2024 the mandatory hourly minimum wage will go up. The minimum wage is indexed (adjusted) every six months, to rise...
Confidential officer will be mandatory
Effective date: not yet known
As 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...
New rules for child employment
Effective date: not yet known
Do you employ staff aged 13 to 15 years old? The rules on child employment will change. The following rules will apply to side jobs and holiday work for children between 13 and 15 years old: 13- and...
Serious workplace abuse becomes punishable
Effective date: not yet known
Do 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...
Bereavement leave legally defined
Effective date: not yet known
Do 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...
Rules for using a non-compete clause tightened
Effective date: not yet known
Do 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: rejected
Please 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 known
Do 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...
Zero-hours contracts no longer allowed
Effective date: not yet known
Do 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...
Already in effect (7)
Minimum wage up per 1 July 2024
Effective date: 1 juli 2024
Do you employ staff? The amounts of the gross minimum wage and the gross minimum youth wage have gone up on 1 July 2024. The minimum wage has increased to €13.68 per hour. The minimum youth wage has...
Requirements for professional childcarers to change
Effective date: 1 juli 2024
Do you run a childcare organisation in the Netherlands? Since 1 July 2024, the requirements for professional childcarers at daycare or out-of-school care (buitenschoolse opvang, BSO) facilities have...
Offering tax-free public transport card easier for employers
Effective date: 1 januari 2024
Do you employ staff? From 1 January 2024, you no longer have to deduct wage tax from your employees’ wages if you pay them back for the costs of a public transport card (an ‘ov-kaart’). This is on...
Tax-free travel allowance increases
Effective date: 1 januari 2024
Are you an employer or self-employed professional without staff (zzp'er)? The tax-free travel allowance (reiskostenvergoeding) has increased from €0.21 per kilometre to €0.23 per kilometre from 1...
30% ruling for highly skilled migrants limited
Effective date: 1 januari 2024
Are you an employer? And do you hire a foreign employee with a specific talent or special knowledge (highly skilled migrant)? With the 30% facility, you can reimburse certain costs for this employee...
Safety coordinator mandatory for construction and demolition work
Effective date: 1 januari 2024
Do you work in construction? You must appoint a Safety Coordinator Immediate Surroundings for construction and/or demolition work. This Safety Coordinator Immediate Surroundings ensures the safety and...
Hourly minimum wage is the same for everyone
Effective date: 1 januari 2024
Do you pay employees the minimum wage? There is a statutory minimum hourly wage. Before, the minimum wage was determined per month, week, or day. Because of this someone working 40 hours per week had...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO