What changes with the Job Agreement Act

The job agreement bill was passed by the House of Representatives and the Senate in the first half of 2025 and partly comes into effect on January 1, 2026. What changes with this law?

LKV target group job agreement structural

The current maximum period of three years for obtaining the low-income benefit (LKV) for employees from the job agreement target group will become a structural allowance starting in 2026. From 2026, you are entitled to this as long as you meet the conditions for this LKV.

Gijsbert Hoek
Gijsbert Hoek Senior HR adviseur

Broadening and reduction of the target group for job agreement

The following are being added to the target group for the job agreement:

  • Wajong beneficiaries who have no sustainable work capacity and are employed by a regular employer, and

  • people with an IVA benefit working with wage dispensation.

Note! The target group for the job agreement is having those with training barriers and employees with a sheltered work indication removed. As of 2026, these groups will no longer be entitled to the LKV.

No target group declaration

From 2026, you will no longer need a target group declaration for the LKV job agreement. However, you must check the UWV target group register to see if the relevant employee is listed.

Note! This specifically applies to this LKV. For the LKV for disabled workers, you will still need a target group declaration.

Bonus scheme

From a date yet to be determined, a type of bonus scheme will be introduced. This means that if an additional levy is imposed on employers because insufficient workers from the job agreement target group are employed, the amounts for this LKV will be substantially increased, allowing employers to still gain an advantage.

Note! The plan is to eliminate the distinction between market employers and government employers in the Job Agreement Act as early as July 1, 2026. This will remove the final barrier to the implementation of the quota scheme. However, that does not necessarily mean that it will be activated by July 1, 2026.

Further broadening of the job agreement target group

Further broadening of the target group of the job agreement is being worked out in separate legislative proposals, including:

  • people in the WIA who cannot earn the statutory minimum wage independently, and

  • people in the unemployment insurance who have similar characteristics to those in the job agreement, and

  • the removal of age criteria for people who can only earn the statutory minimum wage with assistance.

Do you have questions about the Job Agreement Act? Please feel free to contact us.

Whitepaper LKV: are you already benefiting?

The Labor Domain Compensation Act consists of three components: the low-income benefit (LIV), the youth low-income benefit (youth-LIV), and the wage cost benefit (LKV). We guide you through these in this whitepaper.