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Employment law changes per 1-1-2024:
Minimum wage 2024 per hour: From 1 January 2024, following a change in the law, the minimum wage will no longer be expressed per month but per hour and will be EUR 13.27 per hour for employees aged 21 and above. Employers & employees must calculate the minimum wage themselves based on the employee's age, the statutory hourly wage and the number of working hours of the employees.
Minimum wage 2024 per hour: From 1 January 2024, following a change in the law, the minimum wage will no longer be expressed per month but per hour and will be EUR 13.27 per hour for employees aged 21 and above. Employers & employees must calculate the minimum wage themselves based on the employee's age, the statutory hourly wage and the number of working hours of the employees.STAP budget abolished: This subsidy for training, a great success in recent years, will be abolished from 1 January 2024 despite 73 million euros of the budget remaining. There may be a new - temporary(!) - scheme for individual training with which the remaining budget will be used through the existing SLIM subsidy. The ministry has not yet figured out exactly how this will work and hopes to provide more clarity in the first quarter of 2024.
Employment law changes per 1-1-2024:
Higher travel and home office allowance: The step-by-step increase in travel allowance of recent years will continue in 2024. The rate for tax-free travel allowance will be EUR 0.23 / km. (It was EUR 0.21 in 2023 and EUR 0.19 before that). The untaxed Home Work Allowance will also increase from EUR 2.15 (in 2023) to EUR 2.35 per day. Employers can of course reimburse more, but above EUR 2.35, payroll taxes will be paid.
Higher travel and home office allowance: The step-by-step increase in travel allowance of recent years will continue in 2024. The rate for tax-free travel allowance will be EUR 0.23 / km. (It was EUR 0.21 in 2023 and EUR 0.19 before that). The untaxed Home Work Allowance will also increase from EUR 2.15 (in 2023) to EUR 2.35 per day. Employers can of course reimburse more, but above EUR 2.35, payroll taxes will be paid.Higher employment tax credit: The employment tax credit for employees with an income up to +/- EUR 40,000,= will also go up, leaving employees with more net pay on balance. The maximum employment tax credit will be EUR 5,167 in 2024. >>> AOW age becomes 67 (was 66 years and 10 months in 2023).
Corporate law amendments per 1-1-2024:
SME profit exemption to be reduced: In 2024, the SME profit exemption will be 12.7% (was 14% in 2023), meaning entrepreneurs will pay more tax on a larger part of their profits. Self-employed deduction will also be reduced: In 2024, the self-employed deduction will become EUR 3,7550 (was EUR 5,03 in 2023) and will be further reduced in the coming years.
Corporate law amendments per 1-1-2024:
0-hour contract becomes basic contract! Exact date of entry into force not yet known, but the government, employers and unions have already made the agreements. After further elaboration by the government, it will be presented to the Tweede Kamer (Parliament) in 2024. Don't wait too long and start converting already! Contact us for more clarification!30% ruling foreign employees limited: The effective date is not yet final as the bill needs to be passed first by the Parliament (Tweede Kamer) and then the Senate (Eerste Kamer), but the restriction is imminent.
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