Employment law changes 2026: Overview and HR action Points

The 2026 employment law changes seem straightforward at first glance. Until you take a closer look. Because, as is so often the case, the sting is in the tail. And this year, that sting consists of legislative proposals that still need to be passed by the House of Representatives and the Senate, but which already impact how you structure your HR policy.

My advice to HR managers and directors is therefore clear: consider 2026 a year of consolidation. Ensure you implement existing changes correctly. And at the same time, seriously prepare for what’s coming. Failure to do so will leave you stranded later.

In this overview of the 2026 employment law changes, you can read what will change, what this means for HR policy, and what steps employers should take now.

Labor Law Amendments 2026

1. Minimum Wage Increase 2026

The statutory minimum wage for employees aged 21 and older has been increased to €14.71 per hour effective January 1, 2026. Minimum wages for younger employees have also been adjusted.

HR Impact
This requires more than just administrative adjustments. An increase in the minimum wage can cause internal unrest, for example, due to wage compression or wage imbalances. Employees earning just above the minimum wage may feel undervalued.

This requires a choice: will you correct this imbalance, or will you consciously invest in explanation and communication? Doing nothing is also a choice, but usually not a good one. Coordinate this policy internally and involve the Works Council where necessary.

2. Home office and travel allowance 2026

The maximum tax-free travel allowance will remain €0.23 per kilometer in 2026. The tax-free home office allowance will increase to €2.45 ​​per day.

HR Impact
Update the work-from-home policy and expense claim instructions. Above all, ensure clear and unambiguous communication. Ambiguity quickly leads to discussions, which good communication prevents.

3. Stricter enforcement of bogus self-employment in 2026

The transition period is over. From 2026 onwards, the Dutch Tax and Customs Administration will actually enforce bogus self-employment. Corrections, additional assessments, and fines will no longer be theoretical, but reality.

HR Impact
Clearly identify which freelancers work within the organization and where the risks lie. Establish clear decision-making rules: when is hiring freelancers permitted and when is it not? Adjust contracts where necessary and ensure managers know how to handle this.

My advice: ensure that HR is involved as standard practice in every freelancer’s assignment. And prepare now for the VBAR (Work and Income Tax) Act, which is expected to take effect on July 1, 2026. Anyone who thinks this is “not so bad” is mistaken.

4. New collective labor agreement for temporary workers 2026

Temporary workers will be entitled to employment conditions that are at least equal to those of employees in the same or comparable position.

HR impact
Identify which temporary workers are deployed where and compare their employment conditions with those of permanent employees. Pay attention not only to wages, but also to allowances, working hours, and leave. Renegotiate with employment agencies if necessary and clearly define who is responsible for compliance. This topic leaves little room for interpretation.

5. Abolition of wage cost benefit for those aged 56 and over in 2026

For employment contracts that started on or after January 1, 2024, the wage cost benefit (LKV) for employees aged 56 and older will be abolished as of January 1, 2026. The benefit will continue to apply to existing employment contracts.

HR Impact
Identify which LKV files are currently pending and assess whether the recruitment policy needs to be adjusted. Pay close attention to the risk of (unconscious) age discrimination now that this financial incentive is disappearing. This is also a logical time to review the policy on sustainable employability.

Proposed Amendments to Employment Law 2026

Several legislative proposals are expected to take effect in 2026, but still need to be formally approved. This means this new employment law is not optional. Quite the opposite.

1. Wage transparency and pay structure (EU Directive)

The EU Wage Transparency Directive must be implemented in Dutch law by January 1, 2027. Employers will face far-reaching obligations regarding pay transparency. This includes stating salary ranges in job advertisements and the right of employees to access average pay, broken down by gender.

HR Impact
2027 may seem far off, but it isn’t. This is the time to conduct a pay scan and gain insight into how jobs and salaries are structured. Are differences objectively explainable? If not, problems will quickly arise. Update the salary structure and prepare good, honest communication. Anything you don’t regulate in 2026 will come crashing down in 2027.

2. VBAR Act: Assessment of Employment Relationships and Legal Presumption Clarification Act

The Clarification of Assessment of Employment Relationships and Legal Presumptions Act (VBAR) replaces the DBA Act and aims to further reduce bogus self-employment. The intended effective date is July 1, 2026.

HR Impact
Inventory all self-employed relationships and critically assess them. Is there a relationship of authority, structured work, fixed working hours, or little entrepreneurial risk? Develop alternatives where necessary and ensure you can demonstrate that you are actively pursuing a policy on employment relationships. Waiting is not a strategy here.

3. Reduced compensation for transition payments for large employers

From July 1, 2026, only small employers will be eligible for compensation for transition payments in the event of dismissal after long-term disability.

HR Impact
Identify which employment relationships are affected and closely monitor political developments. This bill is under fire, but don’t expect it to be postponed without further ado. Ensure scenarios are clear.

4. Mandatory Code of Conduct for Undesirable Behavior 2026

Employers with more than 10 employees will be required to establish a code of conduct against undesirable behavior. The intended effective date is July 1, 2026.

HR Impact
Check whether a code of conduct already exists and whether it is up-to-date and well-known. A document on the intranet alone is not enough. Provide a clear reporting protocol, train managers, and make the code of conduct part of the onboarding process. This is not just about rules, but also about culture and safety.

5. More Security for Temporary Workers

The bill “More Security for Temporary Workers” aims to strengthen the position of temporary workers. Zero-hour contracts will be abolished and replaced by contracts with a minimum number of hours. The intended effective date for equal pay and employment conditions for temporary workers is July 1, 2026. Other components are expected to follow by January 1, 2027.

HR Impact
Analyze how flexible contracts are used: structural or seasonal? Adjust basic contracts where necessary and ensure that the use of flexibility remains defensible. Here too, the rule applies: if you start too late, you’re too late.

Employment law is constantly evolving. Sometimes predictable, often not. Looking ahead prevents unrest.
Need help or advice? We’ll solve it for you. One way or the other.

Insight dated January 9, 2026 (Developments after this date have not been incorporated into this article).