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Legislative changes as of January 1, 2022

On January 1 and July 1, there are always changes in the field of labor law and social security. Curious about what will change on January 1, 2022? You can read it below.


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Social Security
Minimum wage
The rounded (gross) minimum wage will be increased as of January 1, 2022. The minimum wages are then gross per month, week and day in euros (excluding holiday allowance):

Daily wages
The daily wages of the ZW, WW, WAO and WIA benefits will also be increased. The maximum daily wage will be increased from € 225,57 to € 228,76 gross per day.

Maximum wage premium
The maximum wage on which premiums must be paid has been set at € 2022 for 59.706. In 2021 this was € 58.311.

Healthcare premium and allowance
Healthcare costs will continue to rise in 2022, and so will healthcare premiums: on average from €1.478 to €1.509 per year. The income-related contribution to the health insurance law – which employers pay – falls from 7,0 to 6,75 percent. To keep the insurance somewhat affordable, the annual income that makes you eligible for health care allowance will be increased to € 31.998. If you have an allowance partner, your joint annual income may not exceed € 40.944.

The maximum ability to qualify for health care allowance will also be increased: € 120.020 on your own, € 151.767 together with your allowance partner.

Mandatory deductible
The deductible will remain the same in 2022: € 385. You must first pay this amount for healthcare costs yourself before you receive a reimbursement from your insurer. For some care you will be reimbursed without having to pay a personal contribution: think of the general practitioner, obstetric care, maternity care, youth care and home care aids on loan.

State pension age
The state pension age will increase – according to plan – to 2022 years and 66 months in 7 and to 2023 years and 66 months in 10. Outgoing State Secretary Wiersma of Social Affairs and Employment has announced in a letter to parliament that the state pension age will remain 2027 in 67.

Employment law.
From 2022
Since the introduction of the Balanced Labor Market Act (WAB), employers pay – in short – a low unemployment insurance premium for permanent contracts and a high one for flexible contracts. These premiums will be slightly lower in 2022: 2,2 percent for permanent contracts (was 2,7 percent in 2021) and 7,2 percent for flexible contracts (was 7,7 percent in 2021).

Under the WAB, an employer has to pay the high unemployment insurance premium with retroactive effect if you have worked more than 30 percent in hours overtime in a calendar year and have a permanent contract for an average of less than 35 hours a week. This provision was supposed to come into effect earlier, but has been temporarily suspended due to the corona crisis, because a lot of overtime was required in many sectors, such as healthcare. This will be in effect again from 1 January 2022.

No more temporary expansion of free space within the work-related costs scheme
The free space within the work-related costs scheme (WKR) will again be 1,7 percent of the taxable wage bill up to and including € 400.000, and 1,18 percent of everything above that. The temporary increase of 3 percent over the first € 400.000 was a corona crisis measure and will therefore expire in 2022. If the amount of the compensation exceeds the limit of the free space, the employer must pay 80 percent tax on this extra amount.

Homework allowance
From 1 January 2022, there will probably be a specific exemption for a home work allowance of a maximum of € 2 per home working day. This tax-free allowance may not be combined with a travel allowance for commuting. So if you work from home and at the workplace in one day, your employer has to choose whether you get a work-from-home or travel allowance. A good home working policy helps to achieve tax benefits and offers you clarity.

The cabinet proposes the following:

  • A homework allowance of a maximum of € 2 per day, based on investigation of the Nibud.
  • The employer does not have to pay payroll tax for this compensation.
  • The tax-free travel allowance of a maximum of € 0,19 per kilometer for commuting will continue to exist.
  • The employer can provide a home work allowance or a travel allowance for one day.

The effective date of this specific exemption is not yet final. The proposal is part of the Tax Plan 2022. If the Senate and House of Representatives approve this, it will take effect from 1 January 2022.

Read more about the homework allowance.

No more smoking areas in the workplace
Smoking areas in the workplace will no longer be allowed from 1 January 2022. This measure is the result of the National Prevention Agreement of 23 November 2018 and the amendment of the Tobacco and Smoking Products Decree. The smoking ban applies to smoking areas in buildings, spaces and establishments where people work. If the smoking ban is violated, the NVWA can impose a fine on the employer. Employers are allowed to set up a sheltered smoking area, such as a bus shelter, on an outside area near the company building.

Tax deduction for training costs disappears
From 1 January 2022 it is no longer possible to deduct training costs in your tax return. The deduction scheme will be replaced from 1 March by the STAP budget (Stimulering ArbeidsmarktPositie): an individual development budget that offers employees and job seekers the opportunity to continue to develop. This budget of a maximum of €1.000 per person per year may be used for education, courses and training. You can apply for the STAP budget yourself from the UWV from March via the STAP portal STAP budget | UWV | Individuals.

Increasing involvement of flex workers at OR
We expect that from 2022 you will be able to vote for the works council (OR) and stand for election after just three months. The Ministry of Social Affairs and Employment has included the proposals of the Committee for the Promotion of Employee Participation to amend the Works Councils Act in the Collective Act 2022. This will make it easier for flexible employees, such as seconded employees and payrollers, to participate in the OR. Now you can vote if you have been employed for six months (active suffrage) and only stand for election after one year; soon both terms will last three months. The intended effective date of this change is January 1, 2022, but the Senate and House of Representatives must first consider the proposal.

More information
Do you have questions about the legislative changes above? Contact our experts! We are available every working day from 8.00 to 18.00 via and 0345 851 963.