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20 oktober 2022

Financial and work-related changes for expats in the Netherlands in 2023

Every year, the Dutch government announces new policies and changes during Prinsjesdag (Budget Day). This year was no different, with a range of financial and work-related changes being introduced that will affect expats in the Netherlands. Dutch Employer of Record is an expert in expat services in the Netherlands. We made an overview of what you need to know.

Under here a list of changes in regulations per 2023 for expats in the Netherlands

Changes specific for expats:

Mandatory Dutch language lessons 

During a bill on January 1st of 2022, an amendment is submitted that focusses on mandating employers to provide their Highly Skilled Migrants Dutch lessons. The target date is January 1st of 2023. At this moment this change has yet to be formalized and implemented by the authorities. Chances are that the new regulation in terms of mandating employers to provide Dutch lessons will be pushed back by perhaps 6 to 12 months. As good employers it is best to adhere to this change before officially formalized by the government to familiarize ourselves with the matter and the regulations surrounding this mandatory benefit for Highly Skilled Migrant.

Highly Skilled Migrant permit salary

The salary minimum criterium for Highly Skilled Migrants is annually adjusted accordingly. And 2023 is no different. Per January 1st of 2023, all new applications and renewals for Highly Skilled Migrant permits will need to meet an increase of 3.47%. See under here the salary criterium for Highly Skilled Migrants into effect per January 1st of 2023:

  • €2.631,- Recent in the Netherlands graduated students.
  • €3.672,- Highly skilled Migrant that is under the age of 30.
  • €5.008,- Highly Skilled Migrant above the age of 30.
  • €5.867,- European Blue card for a Highly Skilled Migrant.

*All above mentioned salary criteriums are excluding the mandatory 8% holiday allowance.

30% ruling

The 30% ruling in the Netherlands has adjusted annually as of January. The current proposed salary criterium for the 30% ruling is as follows:

  • € 41.953,- above the age of 30
  • € 31.891,- under the age of 30 and holder of a Master’s degree

Implementation revision European Blue Card

The Blue Card is the European highly skilled migrant scheme and regulates the conditions for entry and residence of highly skilled migrants in the European Union. On November 27, 2021, a revision of the Blue Card Directive entered into force. The directive has less strict entry criteria than its previous ones and more flexible options for using intra-EU mobility. Together with the Ministry of Justice and Security, we are working on the implementation of the directive, which must be abolished in Dutch legislation and regulations by November 2023 at the latest.

Changes for everybody in the Netherlands

Minimum wage 

The minimum wage in the Netherlands will be increased by 8,05% starting January 1st, 2023. The increase in the minimum wage in 2023 will influence the state pension (AOW), because that benefit will also increase by 8,05%.

Net allowance for working from home 

For employees working remotely from home, the employer currently may compensate his employees a net allowance of € 2,- per working day from home. In 2023 employees will benefit from a possibly higher allowance of € 2,13 per working day from home. The definite details and the amount will be published sometime in November.

Net commute reimbursement 

For work-related commuting, an employer may currently reimburse a net amount of € 0,19 per kilometer. From January 1st, after 16 years the commute reimbursement by employers will be increased. The increase of € 0,02 brings the total net reimbursement to € 0,21 per kilometer. 

In 2024 an additional € 0,01 will be added up on top of the previous year’s allowance of € 0,21 to bring the total net commute allowance to € 0,22 per kilometer.

State pension age in the Netherlands

In 2023, the state pension age will be 66 years and 10 months. This is 3 months in addition compared to the current year. For the years 2025 to 2027, the state pension age has now been set at 67 years.

Bill Revision of lump sum (bedrag ineens)

On January 12, 2021, the Amount of lump sum (bedrag ineens), RVU and leave savings law was adopted. The so-called ‘lump sum’ is a maximum of 10% of the total pension entitlements that may be withdrawn on the retirement date. Due to technical implementation problems, the entry into force of the lump sum part of the law has been postponed. But the problems seem to have been solved, so the Dutch government will put this part into effect with an Order in Council on 1 July 2023.

Need advice? Dutch Employer of Record can help

Overall, there are a few changes coming into effect in 2023 that will affect expats in the Netherlands. These changes concern for example the minimum wage, pension and financial reimbursements for commuting, language lessons, and the 30% ruling. Although the details are not yet completely finalized, it is important to be aware of what is changing so that you can prepare for these changes. If you have any questions or need assistance, please contact Employer of Record the Netherlands, the specialist in expat services the Netherlands. We can help you navigate these changes and ensure that you or your business are compliant with all the new regulations.

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