Welcome to the latest edition of the HR Savvy Newsletter. In this edition, we highlight important legislative changes, emerging developments, and practical considerations that may impact your workforce, payroll, and HR policies in the months ahead.
Stay informed with our latest insights and be prepared for what lies ahead.Increased minimum hourly wage
Starting from 1 July 2026, the Dutch government increased the statutory minimum hourly wage by approximately 1.9%, bringing the minimum hourly wage to € 14,99 gross per hour for employees 21 years old and older.
| Age | Gross hourly minimum wage |
| 21 years and older | € 14,99 |
| 20 years | € 11,99 |
| 19 years | € 8,99 |
| 18 years | € 7,50 |
| 17 years | € 5,92 |
| 16 years | € 5,17 |
| 15 years | € 4,50 |
| Source: Rijksoverheid 2026 | |
The table above is published by the Dutch government. If you would like insight into how these hourly minimum wages translate into a full-time monthly or annual gross salary, please do not hesitate to reach out to your contact person at Savvy to have a clear picture of how this affects you.
Travel allowance
As mentioned in our January newsletter, the tax-free travel allowance was € 0,23 per kilometre. Following a government policy decision, this amount has been increased to € 0,25 per kilometre tax-free, and this measure takes effect retroactively from 1 January 2026. Although employers are generally not required to provide a travel allowance (unless mentioned in the applicable collective labour agreement (CAO)), employers may reimburse business or commuting travel expenses tax-free up to € 0,25 per kilometre. You can reimburse your employees for the increase of € 0,02 per kilometre retroactively:
- If you have reimbursed € 0,23 per kilometre or lower, you may reimburse with a subsequent payroll payment.
- If you have reimbursed your employee more than € 0,23 per kilometre or classified the amount exceeding this as taxable wages, you may reduce the wages for each reporting period by submitting corrections to the payroll tax returns for these periods.
- If you have reimbursed more than € 0,23 per kilometre and designated the taxable portion of the reimbursement as final levy wages in one or more periods in which you have already paid the 80% final levy under WKR, you may offset the final levy you paid on that € 0,02 per kilometre in a subsequent payroll tax return
If you would like support with retroactive payroll corrections or assessing the impact on your payroll administration, HR Savvy’s Payroll Team is pleased to assist you further.
Rules for working asylum seekers change
As of 12 June 2026, new asylum rules apply in the European Union (EU). Employers hiring asylum seekers should verify work eligibility carefully, as UWV will assess whether an individual remains entitled to work under the new rules. These rules also have consequences for asylum seekers who wish to work in the Netherlands. Some asylum seekers are no longer allowed to work, even if their asylum procedure has been ongoing for longer than 6 months. This applies to asylum seekers who:
- Come from a safe country of origin;
- Have lied on their asylum application;
- Have a transfer decision. This means that another EU member state must decide on their asylum application.
The new rules apply to asylum seekers with an asylum application submitted as of 12 June 2026. The Employee Insurance Agency (UWV) checks whether an asylum seeker is permitted to work when applying for a work permit.
30% ruling will reduce to 27% from 1 January 2027
As mentioned in our previous newsletter, the tax-free reimbursement available under the 30% ruling will be reduced from 30% to 27% as of 1 January 2027.
The impact of this change depends on the start date of the 30% ruling:
- Rulings that started before 1 January 2024: the current maximum 30% tax advantage will continue to apply for the full five-year duration of the ruling.
- Rulings that started on or after 1 January 2024: the 30% tax advantage will remain in place until 31 December 2026. From 1 January 2027 onward, the maximum tax-free reimbursement will be reduced to 27%, and a higher income threshold will apply.
Please note: Employees under the age of 30 who hold a qualifying Master’s degree remain subject to a lower salary threshold for eligibility under the ruling.
For employers, it is recommended to:
- Review affected employees
- Assess cost impact from 2027
- Update assignment policies
- Communicate upcoming changes to employees
HR Savvy can assist employers in assessing the impact of these changes, reviewing affected employees, and preparing for the transition to the new rules in 2027.
Zero-emission company cars
As we mentioned in our previous newsletter, the Netherlands will impose an additional employer tax (pseudo-eindheffing) of 12% on employers who offer not fully zero-emission company cars. This applies to fossil-fuel and plug-in hybrid cars. However, there is a transitional period in which the extra tax will apply from 1 July 2030 to cars that employers offer before 1 January 2027. This measure is intended to encourage employers to transition their company car fleets to fully electric vehicles.
Effective date: 1 January 2027.
Wage transparency and equal treatment obligations
In 2023, a new EU Directive (2023/970) entered into force to prevent pay discrimination between men and women. The legislative proposal, the Act on the Implementation of the Men and Women Wage Transparency Directive, implements the Directive. From then on, employers must comply with various transparency and reporting obligations regarding remuneration.
The proposal is currently under legislative review. If approved, employers will become subject to new transparency and reporting obligations regarding remuneration. Companies with more than 150 employees must report on the wage differences in the calendar year 2027, no later than 7 June 2028. Companies with 100 to 150 employees will start to report in 2031 for the differences in 2030.
Expected effective date: 1 January 2027.
Thank you for your continued interest in our newsletter. If you have any questions or require further clarification, please do not hesitate to contact HR Savvy.
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