Frequentlyasked questions about current HR legislation
HR current events
HR is continually evolving due to new laws, fiscal regulations, and guidelines from the Tax Authorities. To support organizations with these changes, our specialists have compiled the key questions and answers on current HR topics.
Here you will find answers to the most frequently asked questions about HR legislation and practice. Topics such as mobility, unemployment insurance premium, retirement age, hiring of temporary workers, flexible work, and pay transparency are clearly explained.
Mobility
Does the new scheme (Pseudo-final levy) apply to new cars or new users?
The scheme applies to cars that are first registered on or after January 1st. So you look at the car, not the user.
Does the scheme also apply to company cars?
Yes. It concerns any car made available by the employer. This can be:
- a car owned by the employer;
- a lease car (owned by the leasing company);
- or even a private car of the employee, as long as the employer pays all costs.
Bicycle addition | Is it true that it is retroactive to January 1, 2020?
For shared bicycles, there has indeed been a clarification that is retroactive to January 1, 2020.
If the bicycle is not or only occasionally located at the employee's home, no addition needs to be applied. If you have previously done so, you may correct this via correction notices for previous years.
Unemployment insurance premium
We are a B3 foundation. Do we pay the AWf premium?
No, that's correct. B3 foundations are self-insurers and therefore do not pay the AWf premium.
Early Retirement Scheme (RVU)
What applies to heavy professions if there is no collective labor agreement?
Currently, there is no further explanation provided in the legislation.
In the meantime, it is important to create your own justification explaining why certain activities are considered a heavy profession according to your organization.
Hiring of laborers & freelancers
Does an employee who receives a project fee (for example, x amount per show) resemble a freelancer more?
This suggests that, based on this criterion, there is a greater likelihood of being a freelancer rather than an employee. However, it is only one of the nine components that are assessed.
Does the hirer liability also apply to freelancers?
In principle, no. A genuine freelancer is not an employee and does not fall under these rules. However, it can become relevant if it turns out retrospectively that the freelancer is actually considered an employee.
We second employees to clients. Does the hirer liability also apply to us?
The line between temporary employment and secondment is thin. The Tax Authorities consider factors including:
- who provides direction and supervision;
- and who is responsible for the work.
If there is no hiring, the Tax Authorities may determine that it constitutes contracting.
In that case, hirer liability does not apply, but there may be chain liability.
Where can I find the list of the nine evaluation criteria?
Where can I find the checklist for employment agencies?
Work and Security Act
Do seconded employees have to receive the same employment conditions as the client?
Not always. In most cases, the employment conditions of their own employer apply, unless otherwise stipulated in the collective labor agreement or contract. Exceptions may apply in cases of long-term or permanent secondment.
What will happen to zero-hour contracts for pupils and students?
The final details are not yet known. For the time being, it seems that students and minors may still receive on-call contracts.
Are on-call contracts still allowed for those entitled to AOW?
In the future, AOW recipients will likely also see the disappearance of on-call contracts. A bandwidth contract must then be used, unless a legal exception is made.
Does a BBL contract count towards the chain rule?
No. A genuine BBL contract does not count towards the chain rule. After it ends, the chain starts anew, provided there is a gap of at least six months between contracts.
Note: if the interruption period is extended to five years in the future, this could change.
What about the changes in the phase system for temporary workers?
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Phase A is shortened from 78 to 52 weeks (2022).
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Phase B will be shortened from 3 years to 2 years, expected as of January 1, 2027.
Is a draft bandwidth contract available?
We can provide input in drafting a bandwidth or min-max contract. Note: the Flexible Workers Security Act is not yet finalized, so additional requirements may follow.
Do you need to agree on a number of hours per week, month, or year in a bandwidth contract?
The details are not yet fully known, as it is still a bill. Therefore, additional rules may still be devised. Currently, there are several types of flexible employment contracts, such as on-call agreements, min-max contracts, and also the annual hours contract. In this last contract, you agree on the total number of working hours per year, allowing the employer to respond flexibly to the workload. It is not yet known what the new legislation will mean for these types of contracts.
Bill on Wage Transparency
Does the reporting obligation apply at the holding or BV level?
The purpose of the law is, among other things, to ensure that all employees working within the same company and in equivalent positions have the right to equal pay, regardless of gender. This is why it must be assessed at the BV level to determine if this requirement is met. As it currently stands, the reporting obligation applies per entity and not per group.
What if employees earn above the collective labor agreement (CLA) scale?
If the CLA is a minimum CLA, then employee salaries may exceed the CLA salaries. As an employer, you will need to demonstrate that these higher salaries (in equivalent positions) are equal for men and women. If there are differences in pay, you will need to be able to explain the reason for these differences using objective criteria such as experience, education, skills, knowledge, etc. Due to the strict requirements stemming from this law, it becomes even more important for employers to work with transparent job classifications/salary scales and a clear evaluation system so that differences in pay (apart from gender) can be justified.
What exactly needs to be reported?
Employers must provide data on salaries per position and gender. The government is still working on the exact reporting format.
How to handle GDPR compliance with pay transparency?
There is a clear tension here, especially among smaller employers. Salary information concerns personal data and is therefore protected under the GDPR. Public disclosure of individual salaries is not allowed. On the other hand, as an employer, you must also comply with the Pay Transparency Act. The challenge lies in finding a balance: how can you provide sufficient transparency without compromising employee privacy? This requires careful consideration and may vary by situation. An important question to ask is whether the positions of the respective employees are indeed equivalent. We are curious about the further development of this law and how (and if so, how) privacy relates to the right of access.
Long-term disability
If you terminate employment after two years of illness, do you still need to consider the statutory notice period, even if the employee has a WIA benefit?
If the employment contract is terminated after obtaining a dismissal permit from the UWV, a notice period must be taken into account. If the employment contract is ended with a settlement agreement, then you no longer have to consider a notice period.
Can an employment contract be terminated earlier with an early IVA benefit?
Even if an employee receives an IVA benefit early, you must always wait until the two-year period has elapsed before termination. The prohibition on dismissal during illness only expires after two years, and the wage payment obligation of 104 weeks also remains in effect during the early IVA. However, the advantage for the employer is that the IVA benefit can be deducted from the wage payment obligation.
Who applies for IVA/WIA?
The IVA and WIA must be applied for by the employee. This is in collaboration with the doctor, as medical documents must also be submitted. Since the employer also has an interest in having the benefits applied for at the right times, it is important to ensure that the employee submits the application in a timely manner. If, for example, the WIA is applied for too late, the UWV will “in short” place the bill with the employer, through a wage sanction (max 1 year).
In short, it is also wise for the employer to schedule the application moments of the IVA/WIA properly and to be actively involved in the application process.
What to do with long-term WIA and stalled reintegration?
If the employee is in the WIA long-term, recovery is no longer expected, or the health condition has worsened, you can request the UWV to reassess the WIA. The health condition of the employee will then be reassessed.
Does leave accrue during a dormant employment contract?
Yes, the Gelderland court (see here) ruled on August 12, 2025, that an employee still accrues vacation days after two years of illness. This applies even if no salary is being paid to the employee and the employee is no longer performing duties. In short, based on this ruling, an employee would accrue vacation days during a dormant employment contract.
Reduction in hours after two years of illness – is a settlement agreement necessary?
Theoretically, you could choose to reduce working hours, BUT, the UWV indicates that you can only claim compensation for the transition allowance if the employment contract has been (partially) terminated after two years of illness. This means that the termination must be legally documented properly, and a simple note of reduced hours will not suffice. In most situations, we advise drawing up a settlement agreement, as this often provides the easiest and quickest solution. Additionally, an employee whose hours are reduced due to illness is also entitled to a transition allowance (HR Kolom), and without a legally valid termination, you would not receive compensation for this.
Compensation for transition allowance when leaving due to illness?
Only possible for small employers or if two years of illness passed before the new legislation's effective date.
Does IVA require a dismissal permit or settlement agreement?
Yes, even with an IVA benefit, it is necessary to terminate the employment relationship through a dismissal permit or a settlement agreement. If you do not, the employment will remain dormant. Furthermore, based on case law (HR Xella), the employee can request termination of the employment relationship and payment of the transition allowance. As an employer, you are obliged to cooperate with this.
Does dismissal and the Gatekeeper Act already start at 1 year of illness with dismissal after 2 years upon disapproval?
The employer must fulfill all obligations under the Gatekeeper Act during illness. Only after 2 years, once all obligations have been met, can termination be considered. Not before. If not terminated, the (reintegration) obligations under the Gatekeeper Act will continue.
Advice or brainstorming about the impact on your organization?
Developments in HR are rapidly evolving. Stay alert to legislative changes, collective labor agreement updates, and tax clarifications.
Do you want to know what these changes mean for your organization? Our HR specialists are happy to provide you with concrete advice on legislation, collective labor agreements, and practical applications for your organization.
Contact our HR specialists for personal advice or a current HR scan.
