Changes in labour law in 2025
A new year always brings various changes related to labour law. In this blog, I highlight some of these changes relevant for HR practice, that will take effect from 1 January 2025.
Termination of the Enforcement Moratorium (DBA Act)
As of 1 January 2025, the so-called ‘Enforcement Moratorium’ under the DBA Act has been lifted, and the Dutch Tax Authority will again fully enforce against pseudo self-employment of individuals who should actually be employees. More information can be found in a separate blog.
Minimum wage
As of 1 January 2025, the minimum hourly wage for employees aged 21 and older has been increased from EUR 13.68 to EUR 14.06 gross per hour.
Tax-free travel and working-from-home allowance
The maximum tax-free travel allowance remains unchanged at EUR 0.23 per kilometer in 2025. The tax-free working-from-home allowance has increased as of 1 January 2025 from EUR 2.35 to EUR 2.40 per day.
Maximum transition payment
The maximum gross transition payment has been increased as of 1 January 2025 from EUR 94,000 to EUR 98,000 (unless the gross annual salary of the employee exceeds this amount, in which case the annual salary applies as the maximum).
WNT maximum remuneration
The general maximum remuneration according to the Dutch Top Income Standards Act (WNT) has been increased from EUR 233,000 to EUR 246,000 (including taxable allowances and employer pension contribution) as of 1 January 2025. For the education, culture, and media sectors, housing corporations, healthcare and the development aid sector, specific remuneration classes with reduced maxima apply.
If you have any questions about these changes, or would like more detailed information about what is changing in labor law in 2025, please contact one of our labor law specialists via info@vanbladeladvocaten.nl.
