On January 1 and July 1, changes always take place in the field of labor law and social security. Whether you work, are retired or receive benefits: it is quite possible that this will affect you, your income and your situation. Below we provide a clear overview of what will change for you on 1 January 2023.
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I work
Minimum wage
The rounded (gross) minimum wage will be higher as of 1 January 2023. Below you will find the minimum wage per month, week and day in euros (excluding holiday allowance):
| Age | Month | Week | Day |
| from 21 years | € 1.934,40 | € 446,40 | € 89,28 |
| 20 years | € 1.547,50 | € 357,10 | € 71,42 |
| 19 years | € 1.160,65 | € 267,85 | € 53,57 |
| 18 years | € 967,20 | € 223,20 | € 44,64 |
| 17 years | € 764,10 | € 176,35 | € 35,27 |
| 16 years | € 667,35 | € 154,00 | € 30,80 |
| 15 years | € 580,30 | € 133,90 | € 26,78 |
Transition fee
Are you getting fired? Then in many cases you will receive a transition payment. From 1 January, the amount of this reimbursement is a maximum of € 89.000 gross. If your gross annual salary is higher, you will receive a maximum of one annual salary.
Compensation for substance-related occupational diseases
Have you become ill from working with hazardous substances? Then you can from 1 January a apply for a one-time allowance via the Allowance for Substance-related Occupational Diseases (TSB) scheme. This applies to the following occupational diseases:
- lung cancer from asbestos
- allergic occupational asthma
- painter's disease
Rise of the state pension age
From 1 January, the state pension age will increase by 3 months, to 66 years and 10 months.
Self-employed deduction accelerated down
The self-employed deduction will be further reduced to € 5.030. Until 2027, this will even decrease to € 900, so that the tax differences between the self-employed and employees will become smaller.
Temporary extension of the work-related costs scheme
He does not have to pay wage tax on some expenses and reimbursements that your employer pays for you. This is because they fall under the work-related costs scheme (WKR). This will be temporarily expanded in 2023. This allows your employer to pay even more gifts, work resources or allowances without spending much on taxes.
The travel expenses and homework allowance will also be higher. From 1 January, your employer may reimburse you € 0,21 per kilometer untaxed (previously € 0,19). And do you work at home for a day? Then your employer may offer you a homework allowance of € 2,13 (previously € 2).
More employed person's tax credit in 2023
To increase purchasing power, the cabinet has decided that from 1 January you can benefit from more employed person's tax credit: a maximum of € 5.052. This leaves you with more net salary.
No more discount on collective health insurance
At the moment, health insurers are still allowed to give group discounts on their basic packages, for example to all participants within one company of a health insurance policy. You could also benefit from the same discount via De Unie. From 2023, these discounts on the basic package will be prohibited. Group discount may still apply to supplementary insurance policies.
Have you already seen which beautiful and affordable health insurance policies you can get through De Unie can close? Here you will find them.
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 € 1.497,57 gross monthly.
- If you are married or if you live together, you will receive €1020,11 gross per month.
On 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 be increased. From 1 January 2023, the maximum daily wage is € 256,54 gross per day.
More information
Do you have questions about the legislative changes above? Contact our experts! We are available every working day from 8.30 to 17.00 via sc@unie.nl en (0345) 851 963.
