Key HR Changes in the Netherlands for 2026

As we approach 2026, (international) businesses in the Netherlands should monitor several updates to employment regulations and policies. These changes span areas such as compensation, flexible work arrangements, and pension systems, potentially influencing daily operations. It is advisable to review internal systems and communicate these developments to relevant teams. Below is an overview of the principal updates.

1. Wage and Compensation Adjustments

Several modifications to compensation are scheduled for early 2026, which may affect budgeting and employee remuneration.

- The statutory minimum wage will increase: For employees aged 21 and older, it will rise to €14.71 gross per hour effective January 1, 2026. This adjustment warrants consideration for roles at or near minimum wage levels.

- The tax-free homeworking allowance will be set at €2.45 per day, supporting remote and hybrid work models.

- Adjustments to payroll tax brackets and credits are anticipated, which could result in higher net pay for many employees.

You are encouraged to update payroll processes accordingly to ensure compliance.

2. Wage Transparency and Equal Pay Measures

In alignment with EU directives, enhanced requirements for pay transparency will begin to take effect in 2026.

- Employers must provide information on salary structures, including objective criteria for determining compensation.

- Employees will have the right to request details on pay levels for comparable positions.

- There will be a stronger emphasis on achieving equal pay for equal work, particularly to address disparities such as gender-based gaps.

Organizations should review job classifications and compensation frameworks to align with these obligations.

3. Reforms to Flexible Work and Temporary Employment

Regulations governing flexible labor are being strengthened to enhance worker protections.

- Effective January 1, 2026, temporary agency workers will be entitled to equivalent pay and benefits as permanent employees in similar roles.

- New legislation will clarify distinctions between employees and freelancers, restricting the use of successive fixed-term contracts and intensifying scrutiny of potential misclassifications.

- Enforcement against improper self-employment classifications will increase, particularly for highly skilled international workers.

It is recommended that organizations audit contractor agreements to mitigate compliance risks.

4. Social Safety and Workplace Well-Being

Workplace safety and culture remain priorities, with new mandates anticipated.

- Companies with 10 or more employees may be required to appoint a confidential advisor for addressing reports of harassment, discrimination, or other psychosocial concerns.

- Increased inspections will focus on health and safety standards, especially for temporary staff.

Policies should be updated, and training provided, to promote a supportive work environment.

5. Pension Reforms and Long-Term Absence Management

The ongoing transition under the pension reform legislation continues, alongside changes to absence-related costs.

- Employers should advance preparations for the new pension system, with significant activity expected in 2026 ahead of the 2028 implementation deadline.

- From July 1, 2026, employers with more than 25 employees may no longer receive full reimbursement for transitional compensation following long-term illnesses, potentially increasing associated costs.

Developing comprehensive strategies for absence management and pension communications is essential.

Preparing for 2026

A lot of changes are waiting to be implemented in 2026. Do you know what to focus on? Are you compliant with the new rules? We are here to support you ensure compliance and best practice on all of these topics. Talk to our experts info@hrhelp.nl; www.hrhelp.nl or leave a message on the website.