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.
Staff meetings if a works council is not mandatory
3 June 2025
Staff meetings are an important communication tool for any organisation. At a time when the adaptability of employers is constantly being called upon, engaging with staff is essential. You must establish a works council (OR) from 50 employees onwards, but do you know what the obligations are if you have fewer employees?
Small gifts to employees and the tax consequences
28 May 2025
We often get the question from an employer ‘what can I give to an employee’. Our answer then is that, in principle, an employer may give or gift anything to an employee. Flowers on a birthday, a dinner on an anniversary, or a trip with family members on reaching an anniversary. The employer should assess any gift it provides to an employee for tax purposes.
Wtta bill passed by Second Chamber of Parliament
27 May 2025
The Wet toelating terbeschikkingstelling van arbeidskrachten (Wtta) (Law on the Admission of the Supply of Labour) was adopted by the Second Chamber on 15 April 2025. This law introduces a compulsory admission system for temporary employment agencies and other companies that provide labour. The bill will now begin to be dealt with by the First Chamber. Meanwhile, the timetable for the introduction of the admission system has also been published, with the target effective date set at 1 January 2027.
Column Achmed Bouazza | Fast car or solid wagon | Part 5 of 5
Wage index (‘cao wages’) through April 2025
26 May 2025
The Central Bureau of Statistics reports the following (provisional) indices (2020=100) for the month-on-month change in collective wage rates, of all sectors combined, excluding special remuneration:
Encourage sustainable travel behaviour with the COVER scheme
26 May 2025
COVER stands for Collectives of SMEs Making Travel Behaviour More Sustainable (COVER). The COVER scheme offers SME employers the opportunity to make employees' travel behaviour more sustainable on a lasting basis. This can directly affect HR and payroll processes, such as travel allowances and mobility budgets. As an HR professional, how can you use this scheme to cut costs and promote sustainability?
From 2028, taxation in box 3 based on actual returns
On 19 May 2025 the Dutch government sent a bill to the House of Representatives for future taxation in box 3 (personal income tax). The taxation in this bill is based on the actual returns from your assets. This new system is set to take effect from 2028.
Strategic collaboration as a future-oriented HR strategy
19 May 2025
The labor market is changing rapidly: talent is scarce, pressure on organizations is increasing, wages are rising, and agility is more important than ever. As a result, more and more organizations—particularly small and medium-sized enterprises (SMEs)—are turning to collaboration, not only to survive but also to grow. Strategic collaboration is becoming a forward-looking HR strategy. In this article, we explain how collaboration can help and what forms it can take—from informal networks to close alliances.
Financiële consequenties bij incorrect wijzigen van de pensioenregeling
13 May 2025
Het komt in de praktijk regelmatig voor dat een werkgever wijzigingen wil aanbrengen in de lopende pensioenregeling. Soms zijn deze wijzigingen ingegeven door gewijzigde wetgeving, maar regelmatig ook doordat de werkgever lagere of meer beheersbare pensioenlasten wil. De wetgeving is helder over het wijzigingstraject. Naast de eventuele instemming van de ondernemingsraad, moeten alle werknemers individueel instemmen met de wijziging van hun pensioenovereenkomst. Tenzij de werkgever een beroep kan doen op het zogenaamde zwaarwichtig belang. Of er sprake is van zo’n zwaarwichtig belang wordt regelmatig getoetst in de rechtspraak, zoals onlangs in het tussenarrest van Gerechtshof Den Haag.
Termination of employment contracts: underperformance or reorganization?
13 May 2025
Terminating an employment contract is often a significant and sensitive process that every organization faces at some point. Whether it’s due to an employee’s underperformance or a reorganization driven by strategic changes or deteriorating financial results, the process demands careful consideration and clear communication. This article highlights the two most common causes of contract termination: underperformance and reorganization. What steps should you take to navigate these processes effectively?