Legislative changes as of January 1, 2025

On 1 January and 1 July, changes are always implemented in the field of employment law and social security. Whether you are working, retired or receiving benefits: it is quite possible that these will affect you and your income. We have listed what will change for you on 1 January 2025.

I am working

Minimum wage
As of 1 January 2025, the minimum wage will increase. In addition, the minimum monthly, weekly and daily wages will make way for the statutory minimum hourly wage. This means that employers must pay at least this wage for an hour worked as of 1 January. Below you will find the statutory minimum hourly wage in euros (excluding holiday allowance):

Tax-free travel allowance
For a long time, the tax-free travel allowance was €0,19 per kilometer. This rose to €2024 per kilometer in 0,23. This will remain unchanged in 2025. This means that your employer does not pay tax on this allowance. Of course, this only applies if your collective labor agreement or employment conditions state that you receive this travel allowance.

Public transport tax-free reimbursement
Do you use public transport to get to work? Then, from 1 January 2025, your employer can choose between tax-free reimbursement of:

• the actual travel expenses incurred;
• the number of kilometers traveled up to a maximum of €0,23 per kilometer.

Commuting also counts. In addition, the requirement that it must concern public transport in the Netherlands will no longer apply: subscriptions or discount cards for public transport abroad will also be tax-exempt from 2025.

Increase in homework allowance
In 2024, employers were allowed to pay a tax-free home-working allowance of €2,35 per day to employees. That amount will increase to €2025 per day in 2,40. Please note: the fact that your employer is allowed to give this allowance does not mean that he always does. Therefore, check your employment conditions carefully or make clear agreements about this with your employer.

Maximum transition compensation increased
If you are dismissed, you will receive financial compensation from your employer: a transition payment. The amount depends on the length of your employment. However, there is a maximum. In 2024, this was €94.000, from 1 January this amount will increase to €98.000

Report CO₂-employee emissions
The obligation for employers to report on CO₂-emissions from 'work-related passenger mobility' will continue to exist in 2025. This only applies to companies with one hundred employees or more. This concerns commuting and business travel. Employers must submit the data for 30 to the Netherlands Enterprise Agency (RVO) by 2025 June 2024 at the latest. For you as an employee, this may mean that you have to provide more information about your travel to, for and from work.

Enforcement of the DBA Act (Deregulation Assessment of Employment Relationships)
The Tax Authorities will start enforcing bogus self-employment as of 1 January 2025. This means that you work as a self-employed person, while you should be working as an employee based on legislation and regulations. We also call this a 'disguised employment relationship'. The DBA Act (Deregulation Assessment of Employment Relationships) is intended to counteract this. In practice, this means that as a self-employed person you must make good agreements with clients to prevent your collaboration from resembling such a disguised employment relationship. On the website of the Tax Authorities you will find useful model agreements for this here. No fines will be imposed for the calendar year 2025.

The Tax Authorities will have on November 1, 2024 the Explanation Assessment of employment relationships published. It states which facts and circumstances play a role in the assessment of the employment relationship between client and contractor. The government wants to further combat bogus self-employment in the coming years and also introduce more rules for temporary workers. Two new laws are being drafted for this purpose: the Clarification of the Assessment of Employment Relationships and Legal Presumption Act (VBAR) and the More Security for Flex Workers Act. It is not yet known exactly when these laws will come into effect.

AOW age 2025
Every year, the government determines at what age people will receive AOW in five years. That age depends mainly on the life expectancy determined by the Central Bureau of Statistics (CBS). We have listed the AOW ages for you:

• 2025 – 67 years
• 2026 years
• 2027 years
• From 2028 – 67 years and 3 months

I am retired

Increase in AOW amounts
The amount of AOW benefits is adjusted every six months. The amount is derived from the minimum wage and depends on your living situation.

• If you live alone, you will receive €1.580,92 (gross) per month.
• If you are married or living together, you will receive €1.081,50 (gross) per person per month.

Op the website of the Social Insurance Bank you will find more information, including a gross-net calculation.

I get a benefit

Daily wages
The daily wages of the ZW, WW, WAO and WIA benefits will also increase. Until 1 January, the maximum daily wage is €282,95 gross per day, from 1 January 2025 it will be €290,67.

Ask our experts

Do you have any questions about these changes in the law? Please contact us immediately. We are available every working day from 8.30:17.00 to XNUMX:XNUMX via sc@unie.nl and 0345 851 963.