Legislative changes as of 2023:
- Extra minimum wage increase.
- The statutory minimum wage (WML) will increase by more than 10% (10.15%).
- Benefits that are linked to the minimum wage, such as AOW, social assistance and the Wajong, will also increase as a result.
- Temporary expansion WKR.
- The free space in the work-related costs scheme (WKR) will temporarily increase in 2023. It concerns 3 percent of the first 400,000 euros of the fiscal wage bill.
- Home work allowance higher.
- Since 2022, you may give employees a tax-free allowance for the costs they incur when working from home. As of 1 January 2023, this amount will increase from 2 euros to 2.13 euros per day. You therefore do not have to pay wage tax on this reimbursement.
- Travel allowance to 21 cents.
- The tax-free travel allowance for commuting will be adjusted. This fee was fixed at 19 cents per kilometer for a very long time. This will be 21 cents per kilometer from 1 January 2023.
- Lower ZVW contribution.
- The Health Insurance Act (ZVW) will be cheaper in 2023. This provides a nice advantage for employers. The ZVW contribution drops from 6.75 percent to 6.68 percent. As a result, you pay less premium per employee.
- More employed person's discount.
- Employees can benefit from more employed person's tax credit in 2023. As a result, they have more net wages left over.
- Decline self-employed deduction.
- Entrepreneurs can benefit less and less from the self-employed deduction. In 2023, you can receive a maximum of 5,030 euros as a self-employed person's deduction.
- More STAP budget.
- The STAP budget for training will be expanded. The government will annually invest 125 million euros in this subsidy for education. This creates more room for employees to further develop or retrain.