The statutory minimum wage in the Netherlands will increase with effect from 1 January 2026, affecting employers across all sectors. This change is intended to ensure that employee remuneration keeps pace with inflation and rising living costs. Employers that operate in the Netherlands should review payroll systems, employment contracts and HR policies in advance of the effective date to ensure compliance. A clear understanding of the new rates and requirements is essential for smooth payroll processing and effective risk management.
From 1 January 2026, the statutory minimum hourly wage will be:
These rates apply to both full-time and part-time employees, calculated on the basis of contracted working hours. Employers should ensure that employees on variable hours arrangements are carefully monitored and assessed to prevent underpayment.
Employers should take proactive steps to manage the increase and maintain compliance, including:
From a broader payroll perspective, organisations should consider the wider impact of these changes. Payroll systems may require configuration updates to accommodate age-based rates, and HR policies and contracts should be reviewed for legal compliance. Clear and timely communication with employees will be crucial, especially for younger workers and those on variable hours contracts. Multinational employers may also need to coordinate across jurisdictions to ensure consistent application of statutory wage requirements.
The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT) and European Blue Card holders for 2026 are as follows (gross monthly salary, excluding holiday allowance):
The Dutch Immigration and Naturalisation Service considers a salary that meets the highly skilled migrant threshold to be market-conform. Deviations from this threshold are possible, provided they are in line with sector standards; such cases are assessed by the Netherlands Labour Authority.
These amounts are the statutory minimum required gross monthly salaries, excluding holiday allowance. The salary for highly skilled migrants, ICT transferees and European Blue Card holders mustbe at market level at all times and must be paid on a monthly basis.
The Dutch tax authorities have officially published the salary norms and income cap for the 30% ruling as of 2026.
The applicable annual taxable salary norms for 2026 are:
Please note that the taxable salary must exceed the amounts mentioned above. For practical purposes, it is advisable to use the applicable norm plus EUR 1 in the payroll software.
As of 1 January 2024, an income cap applies. The 30% tax-free allowance can only be applied up to the regulated maximum remuneration for the public sector (the so‑called ‘Balkenende norm’). For 2026, this cap is set at € 262,000.
Above this amount, the tax-free 30% reimbursement cannot be applied.
Transitional rules applied under certain conditions until 31 December 2025. As of 1 January 2026, these transitional rules will cease to apply, meaning that the income cap will apply to all employees from that date onwards.
Both the salary norms and the income cap are applied on a pro rata basis if the 30% ruling between employer and employee does not apply for the entire calendar year.
If you would like to understand how these changes to the minimum wage, salary requirements for highly skilled migrants/ICT/European Blue Card holders and the 30% ruling may impact your payroll, mobility or HR policies, please get in touch. Complete our Contact Us form or the LIMES International Desk via desk@limes-int.com and a member of our expert team will be happy to assist with your queries.