From 1 January 2026, the statutory minimum hourly wage rises to €14.71 for workers aged 21 and over, with updated youth rates across ages 15–20. This continues the hourly-minimum system introduced in 2024 and replaces fixed monthly or weekly statutory minima; pay for younger workers remains a percentage of the adult rate. The Ministry of Social Affairs and Employment (SZW) publishes the full table and explains the hourly system and youth-labour derivations on its official page “Bedragen minimumloon 2026.
Transition Payment Cap
Dismissal rules are unchanged, but the maximum statutory transition payment (transitievergoeding) is indexed to €102,000 in 2026 (or one gross annual salary if higher). SZW’s guidance confirms the cap, the general formula (one-third monthly salary per full year of service, pro‑rated for the remainder) and that the right exists from the first day of employment.l
Stricter Misclassification Enforcement
The government also tightens the approach to bogus self‑employment (schijnzelfstandigheid). After the 2025 “soft‑landing” year, the State Secretary for Finance set out in a parliamentary letter the implications of continuing leniency into 2026, underscoring a move toward firmer enforcement against misclassification by the Tax Administration. While political decisions at the end of 2025 partially extended the soft landing, the official position remains that enforcement restarts and the risks of additional assessments increase for relationships that should be employment. The October 2, 2025 Kamerbrief details the policy frame and signals the transition toward stricter oversight of labour relationships in 2026.
Public Sector Pay Cap
On remuneration governance in the (semi)public sector, the WNT (Wet normering topinkomens) general pay cap increases to €262,000 in 2026. This ministerial regulation, published in the Staatscourant, also updates interim limits for top officials without an employment contract and the maximum hourly rate. Although not a private‑sector rule, WNT affects labour and remuneration policy across publicly funded institutions and employers bound by the statute.stcrt-2025-27439.pdf
Updated IND Salary Thresholds
For internationally recruited staff, the Immigration and Naturalisation Service (IND) has updated salary thresholds that employers must meet when hiring highly‑skilled migrants. From 1 January 2026, the gross monthly amounts (excl. 8% holiday allowance) are €5,942 (30+), €4,357 (<30) and €3,122 under the reduced criterion (e.g., after a Dutch “search year” permit). Updated figures are set out in the IND’s Business Newsletter and its income‑requirements page covering 1H 2026. These thresholds are integral to lawful employment of non‑EU talent and intersect with employer compliance and HR policies.
Leap29 perspective
The Netherlands’ 2026 labour-law changes—rising minimum wages, an indexed transition-payment cap, stricter enforcement on misclassification, WNT pay normalization and updated IND salary thresholds—create a complex compliance landscape for employers. To stay ahead, businesses should review payroll and contracts to meet the new hourly minimum wage, adjust severance budgets for the revised cap, audit contractor arrangements to avoid misclassification penalties, confirm WNT applicability and ensure immigration salaries align with IND requirements.
For companies seeking a streamlined solution, Leap29’s The Netherlands EOR Services – Leap29 offers full compliance support, handling contracts, payroll, benefits and immigration under Dutch law without the need to establish a local entity—making expansion faster and risk-free.
Simon Duff – Leap29 shares his perspective.
“The Netherlands is playing the long game in 2026. Tax adjustments and pension reforms may feel technical, but they’re designed to keep the economy agile in a high-pressure global market. Housing and healthcare changes reduce household stress, freeing up labour mobility, while climate and energy investments future-proof infrastructure for trade and industry. Education reforms aim to secure talent pipelines in a world where skills are currency. These moves aren’t about headlines—they’re about positioning the country for sustainable growth”
