Important changes to the labour cost benefits (LKV) scheme as of 1 January 2026

Structural change to the labour cost benefit for the jobs agreement

The labour cost benefit (LKV) for the jobs agreement target group becomes a permanent scheme from 2026. This means that:

• the maximum duration of three years will no longer apply
• employers can receive the LKV for the full period of employment
• the obligation to request a target group declaration will be removed
• employers can check eligibility directly in the target group register
• the benefit amounts to € 1.01 per paid hour, with a maximum of € 2,000 per year

Changes to the jobs agreement target group

The target group has been adjusted. This means that:

• individuals with learning or training limitations are no longer included in the scheme
• new groups have been added, including:
  • Wajong recipients without work capacity who are employed by a regular employer
  • WIA beneficiaries who are fully and permanently incapacitated for work

Through the employer portal of the UWV, employers can easily check which employees are listed in the target group register. The register will be fully updated by March 2026.

Ending of the LKV for older employees

The labour cost benefit for older employees will end completely for new employment contracts from 2026. The scheme is now permanently closed for new entrants.