The labour market continues to change — and this is also reflected in employment law. In 2026, employers will be faced with new rules, higher amounts and changing legislation. Some changes will take effect immediately. Others already require policy and contractual decisions now. In this overview, you can read what is happening and what you should pay attention to.
The classification of employment relationships and the approach to false self-employment remain an important point of attention. In the Enforcement Plan of December 2024, the Dutch Tax Administration announced a so-called soft landing. This approach was partially extended in December 2025 until 1 January 2027. For employers, this means that no default penalties will be imposed in 2026 either. As a rule, the Tax Administration will start with a company visit and will initially focus on remediation. Only in cases of intent or gross negligence can punitive fines be imposed. The possibility of additional tax assessments for the period up to 1 January 2025 remains. Existing model agreements will continue to be respected until the end of 2029.The soft landing offers some leeway, but certainly does not constitute a free pass to do nothing. Timely action remains essential to prevent future corrections, additional assessments and sanctions. Employers are therefore well advised to assess their current freelancer arrangements now and adjust them where necessary.
The statutory minimum wage will increase by 2.16% as of 1 January 2026. For employees aged 21 and over, this means a minimum hourly wage of €14.71 gross (2025: €14.40). The youth minimum wage will also increase again.
In addition, the tax-free home working allowance will be increased from €2.40 to €2.45 per day. It does not matter whether an employee works from home for part of the day or the entire day; no wage tax is due on this allowance.
The general remuneration cap under the Top Incomes (Standards) Act (WNT) will be set at €262,000 for 2026. In 2025, this maximum amounted to €242,000. The WNT continues to aim at preventing excessive remuneration and severance payments within the (semi-)public sector and certain subsidised institutions.
The maximum statutory transition payment will also increase further. In 2026, this will amount to €102,000 gross. Employers would be wise to take this into account in the context of reorganisations and termination processes.
As of 1 January 2026, the wage cost benefit (LKV) for older employees (aged 56 and over) will be abolished for employment relationships that started on or after 1 January 2024. For employees who entered into employment before that date, the existing LKV will continue to apply unchanged.
At the same time, the schemes for employees with an occupational disability are being expanded. For employers with 25 or more employees, the LKV for this target group will be extended from a maximum of three years to the full duration of the employment relationship, as long as the employee is included in the UWV target group register. In addition, an extra bonus may be granted when more employees with an occupational disability are employed than agreed.
As of 1 January 2026, a new collective labour agreement for agency workers will enter into force. Its core principle is that agency workers will be entitled to an employment conditions package that is — in monetary value — equivalent to that of employees at the client organisation in a comparable position. This also includes employment conditions that currently fall outside the scope of the hirer’s remuneration, such as leave arrangements, pensions, training, sustainable employability and agreements on incapacity for work. The conditions do not have to be identical, as long as the total value is equivalent.
For a small group of agency workers who would be worse off as a result of this change, a transitional arrangement will apply. Where the new remuneration (excluding pension) is lower than the current one, the agency worker will retain the right, as of 1 January 2026 and for a period of six months, to 25 days of leave and 8.33% holiday allowance.
The legislative proposal to modernise the non-compete clause aims to significantly restrict the use of non-compete clauses in employment contracts. Under the proposal, a non-compete clause would only be valid if the employer can substantiate, in concrete terms, that there are compelling business or service-related interests. The proposal also introduces a maximum duration of twelve months and a mandatory compensation of 50% of the employee’s most recently earned salary for the duration of the clause.
The legislative proposal has not yet been submitted to the House of Representatives. Given the current planning and parliamentary process, entry into force before the end of 2026 or early 2027 is unlikely. Until then, the current statutory framework will remain unchanged.
With the More Security for Flexible Workers Act, the legislator aims to narrow the gap between permanent and flexible employment. The legislative proposal richt zich op oproepcontracten, tijdelijke contracten en uitzendwerk. Kernpunten zijn het afschaffen van nulurencontracten, het invoeren van basiscontracten met gegarandeerde minimumuren, het tegengaan van draaideurconstructies door de onderbrekingstermijn te verlengen naar vijf jaar en het verder versterken van de positie van uitzendkrachten.
The legislative proposal was submitted to the House of Representatives on 19 May 2025. The expected date of entry into force is 1 January 2027, with some elements including equivalent employment conditions for agency workers possibly already taking effect on 1 July 2026.
The Assessment of Employment Relationships and Legal Presumption Act (VBAR) is intended to replace the DBA Act and further combat false self-employment. The Act introduces a new assessment framework with ten criteria for the authority test, such as substantive and organisational direction, integration into the organisation, entrepreneurial risk and external profiling. In addition, a legal presumption of employment will apply in cases of a low hourly rate. The legislative proposal was submitted to the House of Representatives in July 2025. The intended date of entry into force is 1 July 2026, but this depends on the progress of the parliamentary process.
In parallel, the Self-Employed Persons Act, an initiative bill, has been opened for public consultation. This Act aims to provide clarity in advance about independent contractor status by first assessing entrepreneurial characteristics and then the working relationship itself. The proposal has not yet been submitted to the House of Representatives.
To combat pay differences between men and women, a legislative proposal has been drawn up to implement the European Pay Transparency Directive. The European directive requires employers to provide greater transparency about pay, objective pay structures, and periodic reporting on pay gaps. It also prohibits employers from asking job applicants about their salary history.
The legislative proposal was opened for public consultation in March 2025. Although the directive must be transposed by 7 June 2026, it is expected that the Dutch legislation will only enter into force as of 1 January 2027.
The legislative proposal to limit the compensation scheme for transition payments in cases of long-term incapacity for work to small employers is currently under consideration by the House of Representatives. Medium-sized and large employers would then have to bear the transition payment in full themselves. The intended effective date is 1 July 2026.
Employers will be required to establish a written code of conduct against inappropriate behaviour. This code of conduct must, among other things, describe what constitutes inappropriate behaviour, where employees can report incidents, and which measures or sanctions may follow. The intended effective date of this obligation is 1 July 2026.
With the Temporary Agency Work Licensing Act (Wtta) a mandatory licensing system will be introduced for providers of temporary agency labour. Only providers that have been licensed and included in a public register will be permitted to make workers available. Providers must register no later than before 1 January 2027. From 1 January 2028 onwards, hirers may only work with licensed providers. The Act will enter into force on 1 January 2027, with enforcement starting on 1 January 2028.
2026 will be a year in which tightening and preparation go hand in hand. Much legislation is still under development, but already requires attention now when designing employment relationships, contracts and HR policies. Those who look ahead and anticipate in time can prevent legal changes from leading to unpleasant surprises later on.
Do you have questions about employment law or employment law developments? Then please contact Renée Huijsmans-Zwijnenburg, lawyer and partner Employment Law & Works Council Participation, Ymke Stam, Legal Assistant Employment Law & Works Council Participation, or one of our other colleagues.
Would you like to receive a monthly overview of updates and blogs in your inbox? Then subscribe to our newsletter!
