January 2023 Regulation Changes
In the Netherlands, there are several important annual dates to keep in mind regarding rule and regulation changes. These usually come on the 1st January, the 1st April, and the 1st July each year, and impact minimum wage, taxes, benefit criteria, and many other areas of Dutch legislation and regulation. Here, you can find an overview of some important changes that will take place on the 1st January 2023.
Private Business Ownership Allowance
From 1st January 2023, those who are eligible for the private business allowance (zelfstandigenaftrek) will have their allowances reduced. This means that you will only receive an allowance of €5,030 for private business allowance. You can learn more about what this allowance entails, and whether you are eligible for it, on business.gov.nl's website.
Childcare Benefit Criteria Change
If you receive childcare benefit, or are eligible to receive it in future, you should keep in mind that the amount of benefit that you receive will no longer be dependent upon the amount of hours that you work.
Mandatory Helmets for Light Moped Drivers
Driving a light mopeds (those that have a blue registration plate and have a maximum speed limit of 25 km/h) now requires that the driver and any passengers wear suitable helmets by law. You can learn more about this on business.gov.nl's website.
Statutory Minimum Wage Increase
The statutory minimum wage will be increased by 10.15% from the 1st January 2023. If you are an employer, make sure that you have adjusted your wages accordingly, if needed. If you are an employee, ensure that your salary has been adjusted in accordance with this increase.
Highly Skilled Migrant, Intra-Corporate Transferees, and European Blue Card Holders Salary Requirements
From 1st January 2023, there will be new salary requirements for European Blue Card holders, intra-corporate transferees, and highly skilled migrants. For highly skilled migrants and intra-corporate transferees who are older than 30, the monthly salary requirements will be €5,008. For those younger than 30, these requirements will be €3,672. Those highly skilled migrants who have a reduced salary requirement will require a monthly salary of €2,361. Lastly, European Blue Card holders will have a 2023 salary requirement of €5,867.
Learn more about highly skilled migrants, intra-corporate transferres, and European Blue Card holders on our Residence and Work Permits page.
Collective Insurance Discount for Premium Discontinued
For employers offering their employees a collective health insurance, discounts for premiums will no longer be possible. Learn more about this on business.gov.nl's website.
Tax Free Gift From Parents No Longer Possible
Currently, parents are able to give their children up to €100,000 tax free in order to help their children buy a home. This will no longer be tax free in 2023.
Increased Tax for Airline Passengers
Airline ticket tax prices will increase significantly in 2023, from the current €7.95 per passenger to €26.43. This applies to all passengers travelling via a Dutch airport.
Extra Coronavirus Related Therapy Coverage in Insurance
For those who are impacted by the effects of coronavirus, the basic health insurance package will continue to cover the costs of related therapy until August 1st 2023.
Please note that the above changes are only some of the regulations that will be impacted from the 1st January 2023 onwards.