This is what will change in HR in 2025: key points at a glance
The year 2025 brings several important changes in the HR field. From changes in legislation for self-employed entrepreneurs to changes in social contributions and terms of employment, the changes may affect labor relations and administrative processes within organizations. We list the most important changes in labor and payroll legislation for you.
Enforcement of the DBA and control of false self-employment
The Deregulation of Assessment of Employment Relations Act (DBA) will be maintained, with a focus on preventing false self-employment. The supervision of working relationships between clients and zzp'ers will be further strengthened. Organizations are urged to deal carefully with the hiring of zzp'ers and to ensure transparent contracts that meet the set requirements.
Minimum wage increases to €14.06 for 21 years and older
As of 2025, the legal minimum wage for employees aged 21 and older will increase to €14.06 per hour, up from €13.68 in 2024. Employers must adjust their payroll records to meet the new legal requirements.
Increase in WGA and ZW premiums.
Premiums for the Work Resumption Act (WGA) and the Sickness Benefits Act (ZW) will increase in 2025. The premium rate for the WGA will increase by 0.06 percentage points to 0.83%, and that for the Sickness Benefits Act by 0.05 percentage points to 0.50%. Employers must take into account the rising costs for the social insurance system.
Home working allowance to €2.40 per day
The maximum home office allowance for employees will increase to €2.40 per day in 2025. This allowance is tax exempt and employees receive it tax-free. Employers are not required to offer a homework allowance unless it is stipulated in a collective bargaining agreement.
Launch pension funds for transition to new pension rules in 2028
New pension rules went into effect July 1, 2023. Employers, unions and pension providers have until Jan. 1, 2028, to comply with these rules. During the transition phase, it is possible to submit transition plans, which pension funds use to determine how pensions will be transferred to the new rules. In 2025, employers and employees will receive information on the implementation of the transition plan.
Phasing out of the labor cost benefit (LKV) among the elderly
The labor cost advantage (LKV) for older employees will be phased out starting in 2025. This applies to employment relationships that began on or after Jan. 1, 2024. The phase-out will begin on January 1, 2025 and end on January 1, 2026. Organizations should prepare for the decline of this benefit and take into account changing wage and personnel costs.
Widening LKV for redeployment of employees with disabilities
At the same time, the LKV for re-employing employees with disabilities is being broadened. Employers can now receive more financial support when redeploying employees with labor disabilities. This will apply from Jan. 1, 2025, and employers will be entitled to the LKV even if an employee is still waiting for the decision on their WIA benefits while they are already at work.
More on the changes in 2025
Do you have questions about any of the above changes, are you dealing with any of them or want to know what it means for your organization? Then contact paraDIGMA groep. Our labels have knowledge and expertise in all areas of sustainable employability and ensure that your organization remains future-proof.

Come work for paraDIGMA groep and help us make a difference in the field of Sustainable Employability!
RELATED POSTS
Anders Denken Podcast with Niels Gerritse: how proper onboarding contributes to your organization's sustainable employability In episode #24 of the Anders Denken Podcast, Niels Gerritse, responsible for [...]
In episode #24 of the Anders Denken Podcast, Niels Gerritse discusses the importance of onboarding. Niels is responsible for the Learning & Development department at Vermaat, a large hospitality company [...].
Anders Denken Podcast with Suzanne Meijers: false self-employment of self-employed workers and what about dismissal law in case of absenteeism? What you need to know about false self-employment and all about dismissal law (in case of absenteeism) In [...]