At Forvis Mazars, we inform you about the recent developments and rules and regulations that can have impact on you or your organisation. Would you like to minimise your risks and maximise your opportunities? We have listed several noteworthy news items that can be of use to you.
A transparent pay policy is no longer optional: employers must take action
3 November 2026
The Pay Transparency Directive aims to structurally promote equal pay between men and women and thereby reduce pay disparities. Transparency and equal pay for equal work or work of equal value are central to the Directive. The Netherlands did not meet the original implementation deadline of June 2026. The intended date of entry into force of the Pay Transparency Act is 1 January 2027, although a delay until 1 June 2027 appears likely. This does not mean that employers can wait until then. The new obligations require an objective and well-substantiated pay structure, clear HR processes and an organisation capable of handling employees’ requests for information. These cannot be put in place overnight. Employers are therefore well advised to start preparing now.
Significant increase in statutory minimum (youth) wages from 1 January 2027
3 November 2026
As of 1 January 2027, the statutory minimum wage will increase by 2.05%. For employees aged 21 and over, the statutory minimum hourly wage will be €15.29 gross per hour.
The statutory minimum youth wages for employees aged 16 to 20 will also increase significantly as of 1 January 2027, as the applicable percentages of the statutory minimum wage will be increased. The table below provides an overview of the statutory minimum hourly wages by age.
The statutory minimum youth wages for employees aged 16 to 20 will also increase significantly as of 1 January 2027, as the applicable percentages of the statutory minimum wage will be increased. The table below provides an overview of the statutory minimum hourly wages by age.
New employer levy on non-electric cars from 2027
3 November 2026
Do you provide employees with company cars? If so, it is important to start preparing for 2027. From 1 January 2027, a new pseudo-final levy will apply to passenger cars that are not fully zero-emission and are also made available for private use. For the purposes of this levy, commuting is considered private use.
A generous mileage allowance can cost less than a company car
29 October 2026
A company car often seems an attractive employment benefit. Yet a generous mileage allowance for an employee's own car can work out cheaper for the employer. Even an allowance of €0.50 per business or commuting kilometre can prove considerably less expensive. What is more, the employer pays only for actual business and commuting use, while any additional private kilometres are at the employee's own expense.
The importance of a comprehensive sick leave file
29 October 2026
A complete and up-to-date absence file is essential for successful reintegration. It helps employers and employees keep track of agreements, actions and progress during sick leave. The file serves as evidence that statutory obligations have been met. A well-maintained file prevents misunderstandings, supports effective guidance and reduces the risk of financial consequences. What do you need to document during a sick leave process, and where do things often go wrong in practice? In this article, we discuss the key points to consider for a carefully compiled sick leave file.
Fixed expense allowance granted retrospectively is, in principle, not specifically exempt
29 October 2026
Employers regularly reimburse expenses incurred by employees in the course of their employment. To avoid employees having to claim each individual expense, an employer can grant a fixed expense allowance. This can reduce the administrative burden. Subject to certain conditions, such a fixed allowance can be specifically exempt, meaning that no payroll taxes are due on it.
Dutch wage index for collective labour agreements up to September 2026
29 October 2026
The Dutch Central Bureau of Statistics (CBS) reports the following provisional indices (2020=100) for the monthly development of collectively agreed wages (cao‑lonen) across all sectors, excluding special payments:
AFM research highlights the evolving role of internal audit
28 October 2026
The AFM’s recent research finds that internal audit functions within financial institutions are continuing to professionalise. At the same time, the role of internal audit is broadening. Alongside assessing internal controls, there is an increasing focus on strategic risks, governance, culture and customer interests.
Resilience is everyone’s responsibility and therefore sometimes no one’s
27 October 2026
In a previous article, we discussed the idea that many risks to essential services often originate outside an organisation’s own boundaries. Suppliers, outsourced processes, energy providers, digital infrastructure and other partners throughout the value chain all play a crucial role in the delivery of vital services. For many organisations, this insight is not new. Critical processes, suppliers and dependencies have often already been identified. The question, however, is whether this insight actually translates into greater resilience.
Cyber resilience: preparation is more than half the battle
26 October 2026
Cybersecurity is not only about preventing incidents, but also about how an organisation responds when one occurs. The question is no longer whether a company will be affected by a cyber incident, but when. Cyber resilience is an organisation's ability to prevent cyber incidents, limit their impact, maintain critical operations and recover in a controlled manner.