Payroll update January 2026

1. Announced changes as of 2026
2. Annual documents and statements of 2025
3. Settlement Work-related costs scheme (WKR) 2025
4. Updating pension portals and providing the new 2026 pension premiums
5. Interns and trainees: the important differences
6. Insurances and 2025 settlements
7. Application Tax Credit for Research and Development 2026 (WBSO)

Announced changes as of 2026

In our previous payroll update, we listed all the changes that will take effect in 2026. If you have not yet read it, we recommend that you do so. This will keep you informed of the most important legislative changes and changes in costs for you as an employer.

Annual statements of 2025

We will release the annual documents and annual statements of 2025 during February for all employers and employees in Nmbrs. Once the annual work is released, both employers and employees will receive an email from Nmbrs. You can find the documents here:

• Employers can find the annual documents in the salary documents dashlet (click on “more...” at the bottom right and set the year back to 2025). 
• Employees can find their annual statement in the Nmbrs ESS App (hamburger menu → “pay slips” → adjust the year to 2025) or via the website (“pay slips by period” → click on “more...” in the bottom right → adjust the year to 2025).

Did an employee have multiple employments at your company in 2025 (for example, was someone an intern and employee in 2025)? Then keep in mind that there are two (or more) annual statements and they can only be accessed in Nmbrs simultaneously if both logins are registered on the same e-mail address.

Via the website, an employee can view the other employment by clicking on the person icon in the upper right corner and then changing profiles (using the “change profile” button). This can also be done within the Nmbrs ESS App.

Settlement Work-related costs scheme (WKR) 2025

In last month’s payroll update, we have already mentioned the WKR and its final settlement. Have you exceeded the discretionary scope in 2025? 80% final levy (tax) has to be paid over this excess. Keep in mind that you must report this final levy to us in a timely manner: it must be included in the February 2026 payroll tax return at the latest. Therefore, please submit the final levy at the same time as the February payroll mutations.

Your regular financial processor can give you more information about a possible WKR excess in 2025 and the corresponding levy.

Updating pension portals and providing the new 2026 pension premiums

Pension contributions always change per January, it is common to receive these from the pension insurer in January or February. Do you have a general pension fund (think Brand New Day, Aegon PPI, BeFrank and the like)? Then make sure you update your pension portal in a timely manner and that you pass on the new pension premiums to us in 2026, this is your responsibility as an employer. In this way, we will prevent the pension contributions from continuing to run incorrectly. Failure to pass on pension changes, or to do so in time, can add up to big financial discrepancies.

Interns vs. trainees: the crucial differences

At the beginning of the year, interns often look for a new internship provider and trainees (also known as apprentices) often look for a new traineeship. Are you planning to bring in an intern or trainee? If so, it would be wise to check with us in advance which of the two you are considering. Many people confuse interns and trainees, while there are crucial differences when it comes to remuneration.

A trainee earns the minimum wage applicable to him/her, is subject to the collective bargaining agreement (if a collective bargaining agreement applies at the company) and compulsory contribution payments and may be entitled to a pension. All these obligations do not apply to an intern. A wrong (self) assessment can therefore have serious financial consequences. Please feel free to contact us if you have any questions.

Insurances and 2025 settlements

Many employers have various ongoing insurances for their employees and expenses from a cost point of view or from an obligation by a collective bargaining agreement. Examples include absenteeism insurances, WGA gap (disability gap) insurances, ANW gap insurances or WIA excess insurances. Note that the aforementioned insurances for the WGA, ANW and WIA are additional gap insurances next to the benefits as referred to by the corresponding hyperlinks. Many of these insurers estimate the total wage at the beginning of a calendar year and base their premiums on that. The following year, the final total wage is then determined, and the final settlement takes place. Many insurers therefore request the 2025 “cumulatieve verzamelloonstaat” (in English: payroll register summary cumulative) and the 2025 total wages in February 2026 in order to proceed to the 2025 final settlement.

You can find the payroll register summary cumulative in the 2025 annual documents (see above section on when and how to access it).

Do you need help with the submission for the final statement? Please contact your regular payroll processor.

Application Tax Credit for Research and Development 2026 (WBSO)

In our previous updates we have mentioned the Tax Credit for Research and Development (or in Dutch: WBSO) in detail several times. We would like to receive (if not in our possession) all granted WBSO decisions of 2026 on short notice. We need these in order to apply the WBSO over 2026. In addition, we would like to be informed if we incorrectly applied the full WBSO in 2025.

All other information, conditions and obligations regarding the WBSO can be found here.