What are the legislative changes for 2024 in the Netherlands?

At the start of every year, there will be changes to laws and regulations. As your local knowledge partner, we love to share with you a list of the most significant changes to the Dutch employment law, so that you don’t have to.

Minimum wage

The minimum wage per month as per January 2024 is EUR 2.317,83 gross.

Social contributions

The annual maximum social wage as per January 2024 is EUR 71.628,00 (2023: EUR 66.956,00).

30 % ruling

If an employee comes to work in the Netherlands from another country, they may have to deal with higher costs of living than they are used to. An employer is allowed to provide tax-free reimbursement for these so-called ‘extraterritorial costs’. The employer can choose to pay the employee 30% of his salary, including extraterritorial costs, tax-free. This is the 30% facility.

The salary criteria for the 30% ruling as per January 2024 are:

• The annual taxable salary for an employee must be more than EUR 46.107,00 (2023: EUR 41.954,00)
• The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than EUR 35.048,00 (2023: EUR 31.891,00)
• Per 2024, the 30% ruling will be capped at a maximum taxable salary of EUR 233.000,00 per annum.
• The other plan, the phase out of 30% rule, has not yet passed the first chamber in the Netherlands, and therefore is not ‘active’ yet. 

Work permits and immigration

The salary criteria for the work permits:

• HSM (Highly Skilled Migrant) >= 30 yrs of age is EUR 5.331,00 (2023: EUR 5.008,00)
• HSM < 30 yrs age is EUR 3.909.00 (2023: EUR 3.672,00)
• Graduate year is EUR 2.801,00 (2023: EUR 2.631,00) = Highly Skilled Migrants subsequent to graduation* or after search year/highly educated persons
• EU Bluecard is EUR 6.245,00 (2023: EUR 5.867,00)

Immigration costs

• Highly Skilled Migrant (HSM) or EU Bluecard Permit, initial or extension: EUR 380,00 (2023: EUR 350,00)
• Dependent spouse/partner or child (>18y) permit, initial or extension: EUR 228,00 (2023: EUR 210,00)
• Dependent child (<18y) permit, initial or extension EUR 76,00 (2023: 70,00)

Immigration registration costs

• Expatcenter Amsterdam – Cost for the combined (City Hall / Immigration) registration process for non-EU immigrants in the Amsterdam Region: EUR 300,00 (2023: EUR 286,00)
• Expatcenter Amsterdam – Cost for the combined (City Hall / Immigration) registration process for non-EU partners of immigrants in the Amsterdam Region: EUR 151,00  (2023: 144,00)
• Expatcenter Amsterdam – Cost for the combined (City Hall / Immigration) registration process for non-EU children of immigrants in the Amsterdam Region: EUR 71,00 (2023: EUR 68,00)

Adequate pension

The Employer’s contribution to the Adequate Pension by law per January 2024 is 15.4% of the gross salary (2023: 15,7% ).

The maximum pensionable salary per January 2024 is EUR 137.800 (2023: 128.810,00).

The AOW franchise per January 2024 is EUR 17.545,00 (2022: EUR 16.322,00).

WN insurances in January 2024

• Contribution towards LTS/Social Reintegration “WAO-WIA wg” : 7,54 % (2023: 7,11%)
• Contribution to Sickness Benefit “WHK WGA-deel wg” : 0,19% (2023: 0,21%)
• Contribution to Sickness Benefit Act “WHK/ZW-deel weg” : 0,11% (2023: 0,16%)
• Childcare allowance contribution “Kinderopvangbijdrage wg” : 0,5% (2023: 0,50%)
• Contribution to Unemployment “WW wg laag” – permanent : 2,64% (2023: 2,64%)
• Contribution to Unemployment “WW wg hoog” – temporary : 7,64% (2023: 7,64%)
• Contribution to National Health “ZVW wg” : 6,57% (2023: 6,68%)

Risk insurances

The premium percentages and the maximum wage with the exception of the maximum social security wage for the insurance remain the same. The following premium percentages are therefore also applicable for 2024:

• Sick pay insurance: 1,50% with an annual cap of EUR 125.000,00.
• Disability gap insurance: 0,24%
• Excedent insurance: 2,13% with an annual cap of EUR 285.914,55.

Tax rates

Personal income tax

The top rate for personal income tax will be 49.5% and the basic rate for income up to EUR 75.624,00 gross will increase from 36.94% to 36.97% per January 2024.

Legal changes 2024

Claiming mileage

The untaxed claiming mileage increases from EUR 0,21 to EUR 0,23 per kilometer in 2024.

Untaxed home office allowance

The untaxed home office allowance increases from EUR 2,15 to EUR 2,35 per day in 2023.

How can we help you?

Discover the seamless process of employing in The Netherlands with guidance from our dedicated team of HR experts. Whether you’re navigating regulations or seeking tailored advice, our specialists in The Netherlands are happy to assist you every step of the way. Reach out today to unlock a world of HR support tailored to your needs and explore the possibilities of successful employment ventures in The Netherlands.