Important HR changes and legislative proposals for 2025
The year 2025 will bring a number of changes in HR policy and legislation. Our partner Vestius Advocaten has summarized the most important updates and legislative proposals in a memorandum.
What will change as of January 1, 2025?
Some important changes:
- Abolition of enforcement moratorium DBA Act: The Tax Authorities are starting enforcement against bogus self-employment again, with a transition period of one year without fines.
- Maximum transition payment: This rises to € 98.000.
- Increase in tax-free home working allowance: By € 2,35 Unpleasant € 2,40 per day worked from home.
- Minimum hourly wage: For employees aged 21 and over, this is €14.06 gross per hour.
- Premium differentiation WW: New percentages for permanent and flexible contracts (low premium: 2.74%, high premium: 7.74%).
In addition, there are clarifications about tax-free public transport subscriptions, the Work Costs Scheme (WKR), and the AOW retirement age will remain the same in 2025 67 years.
Bills in the pipeline
In addition to the updates, several bills are being considered, including:
- Modernization of non-competition clause: Stricter rules, such as a maximum duration of one year and mandatory compensation to employees when the clause is invoked.
- Mandatory appointment of a confidential counselor for undesirable behavior: Employers with 10+ employees must appoint a confidential counselor.
- Bereavement Leave Introduction Act: Right to paid bereavement leave for employees with minor children in the event of the death of a partner or child.
- Staff retention in a crisis: New opportunities for employers to deploy employees flexibly or reduce wage costs during crisis situations.
Knowing more?
Want more details on these updates and legislative proposals? Download the full memorandum:
Prepare well and make sure your organization is up-to-date with the latest developments! Do you have any questions or would you like more information? Please contact us Contact with the FHI team.
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