Supplying wage data via income relationship (IKV) will be easier

What changes?

Are you an employer and do you supply wage data to the Netherlands Tax Administration and the Employee Insurance Agency UWV? This will become easier. The government will adjust the rules on the income relationship (inkomstenverhouding, IKV). You will no longer create a separate IKV for each new contract. You will have to put subsequent contracts in 1 IKV from then on. This is more in line with how things often work in practice. And it reduces administrative burdens.

The main changes are:

• You combine successive contracts with the same employee into 1 income relationship (IKV).
• You will no longer have to start a new IKV for a new contract if this contract immediately follows the expiry of the previous contract.
• This will reduce the amount of work and the regulatory burden involved in payroll tax returns.
• The quality of the data in the benefit entitlement database (polisadministratie) will improve.

For whom?

• employers who supply wage data (payroll records)
• entrepreneurs employing people on successive contracts
• payroll professionals
• developers of payroll software

When?

This change of the Income relationship Decree (Besluit Inkomstenverhoudingen, IKV) is expected to take effect on 1 January 2028.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.