Staff
Amendments for all entrepreneurs
Yet to come into effect (22)
Remaining labour costs compensation entitlement transfers to new employer
Effective date: 1 January 2027Are 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...
Extra tax on petrol and diesel business cars for employees
Effective date: 1 January 2027Do you offer an employee a company car? For example a lease car or a car from your own fleet? And does your employee also use the car privately or to commute to work? From 1 January 2027, you will pay...
Compensation for transition payment to end
Effective date: 1 January 2027Do you employ staff in the Netherlands? And do you pay a transition payment when dismissing an employee? Then you may face some changes. Currently employers can, in certain situations, receive...
Employers must prevent wage differences between men and women
Effective date: 1 January 2027Are 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...
Lower taxation on share options for start-ups and scale-ups
Effective date: 1 January 2027Do you own a start-up or scale-up? And do you want to attract and retain talent? A new tax scheme will make it easier to allow employees to share in the growth of your business through share options....
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...
Suppliers of personnel must be authorised
Effective date: 1 January 2027Do you run a temporary employment agency or another business that provides workers (supplier of personnel)? Or do you hire temporary workers? Suppliers of personnel, such as temporary employment...
Youth minimum wage to go up from 2027
Effective date: 1 January 2027Are you an employer? And do you have employees between the ages of 16 and 20? If so, the youth minimum wage for your employees will go up per 1 January 2027. This will bring the youth minimum wage...
Employer may not keep renewing temporary contracts
Effective date: 1 January 2027Do you offer your staff temporary contracts? In future, you are not allowed to keep on renewing a temporary employment contract (a fixed-term contract). If the temporary contract has been renewed...
Temporary employment agencies must report accidents to the Netherlands Labour Authority
Effective date: 1 July 2027Do you work with agency workers, or do you have an employment agency? Then you will be subject to new rules on reporting accidents at work. You will also have additional responsibilities for your...
Zero-hours contracts no longer allowed
Effective date: 1 January 2028Do you employ staff on zero-hours contracts? If the work is structural, you should offer them a (permanent) contract. In the future, zero-hours contracts will no longer be allowed. Workers with...
Supplying wage data via income relationship (IKV) will be easier
Effective date: 1 January 2028Are 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...
Low hourly rate for a self-employed person can lead to employment contract
Effective date: not yet knownThis change in law is going ahead: start preparing now This Act has been officially passed. The government will announce the date of entry into force at a later date. You can start preparing your...
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...
Employers may employ asylum seekers after 3 months
Effective date: not yet knownAre you an employer and do you wish to employ an asylum seeker? In future, this will be permitted sooner. Asylum seekers who have a good chance of getting an asylum residence permit will be allowed to...
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 highly skilled migrants to change
Effective date: not yet knownDo you work with highly skilled migrants? If so, you will be subject to stricter rules. The Dutch government wants to strengthen the knowledge economy while reducing migration to the Netherlands. This...
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...
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...
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...
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...
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,...
Already in effect (2)
Minimum wage increased on 1 July 2026
Effective date: 16 June 2026This change in law has come into force. You must comply with the rules. The authorities will check this. all employers with staff aged 15 years or older Do you employ staff in the Netherlands? On 1...
Changes to access to work for asylum seekers
Effective date: 12 June 2026Do you employ asylum seekers? Or do you want to hire an asylum seeker? As of 12 June 2026 the rules for asylum applicants in employment have changed. As a result of new European rules not all asylum...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO