As of 1 January 2026, several important employment law changes are in effect in the Netherlands. We have summarized all the key updates in a concise overview to support employers with compliance and workforce planning.

In the Netherlands, Prinsjesdag, Budget Day, is an important moment for businesses. Every year on the third Tuesday of September, this year on 16 September 2025, the government presents its plans for taxes and public spending in the year ahead.

As part of the biannual adjustment, the statutory minimum wage and maximum daily wage in the Netherlands have been increased as of July 1, 2025.

We have summarized the upcoming Dutch and European tax changes as well as a recent opinion issued by the Knowledge Group of the Dutch Tax Authority regarding “negative wages,” clarifying the tax treatment of losses employees may face when forced to sell shares under bad leaver clauses.