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As of January 1, 2022, significant changes occurred for entrepreneurs with employees: the minimum wage increased, directors of innovative start-ups were allowed to continue paying the minimum wage for longer, a tax-free home working allowance was introduced (at the time a maximum of 2 euros per day), whistleblowers received better protection, and smoking rooms at work were banned. Please note: this is a look back at 2022; multiple rules and amounts have changed since then.
Entrepreneurs with employees also faced new rules in 2022. We list the most important changes from that time.
Minimum wage increase
On January 1, 2022, the minimum wage (and the minimum youth and BBL wages) increased by 1.41% compared to the previous year. You may have had to adjust wages, as underpayment can result in a fine from the Labour Inspectorate. Employees with a min-max contract or zero-hours contract are also entitled to the minimum wage. There is no statutory maximum, but a collective labour agreement (CLA) can set limits — and many CLA wages also increased as of January 1.
Minimum wage for directors of innovative start-ups
Directors-major shareholders are normally entitled to a market-rate salary, but the scheme to pay the statutory minimum wage instead was extended until 1 January 2023 to help start-ups (which often make little profit).
Tax-free home working allowance
for home workers , regardless of whether they work from home for part or the entire day. However, a choice must be made each day between the home working allowance and the travel allowance. The allowance compensates for extra costs (heating, electricity, coffee) and is exempt from payroll tax; it is not mandatory, but a collective labor agreement may stipulate otherwise.
Better protection for whistleblowers
Whistleblower protection has been expanded: an aggrieved employee no longer needs to prove that the harm was caused by their report — this is presumed, and you as the employer must prove the contrary. Moreover, this protection applies not only to employees, but also to interns, volunteers, (sub)contractors, shareholders, job applicants, and civil servants.
Other changes
Furthermore, as of January 1, 2022, smoking rooms were no longer permitted in company buildings, training subsidies were introduced (the STAP budget, which was later abolished), it became easier to reward employees with stock options, and matters such as the tax-free allowance under the Work Costs Scheme (WKR) returned to normal.
Frequently Asked Questions
Do these rules still apply?
This is a review of the changes as of January 1, 2022. Various rules and amounts (such as the minimum wage, the home working allowance, and the STAP budget) have been adjusted or discontinued since then — consult the current status.
How much was the tax-free home working allowance?
In 2022, a maximum of 2 euros per day, exempt from payroll tax, with a daily choice between a work-from-home or travel allowance. The amount has been increased since then.
What changed for whistleblowers?
An aggrieved whistleblower no longer needs to prove that the harm was caused by the report; this is presumed. More groups than just employees were also protected.
Advice on personnel and employment law
Do you want to know what the current regulations mean for your staff? The employment lawyers at MKB Juristen can help you. View our expertise in employment law or schedule an intake meeting .
