Payroll update June 2026

1. Attention required: 2FA mandatory for NMBRS as of the 1st of July 2026;
2. Indexed statutory minimum wages;
3. Indexed highest average daily income;
4. IBAN change for the Dutch Tax and Customs Administration as of 1 May 2026;
5. Subsidy Practice-Based Learning (“Subsidieregeling Praktijkleren”);
6. Statutory leave: expiration date and associated obligations.

2FA mandatory for NMBRS as of the 1st of July 2026

As of July 1st, 2026, NMBRS will require two-factor authentication (2FA). This applies to all logins (including those of former employees). This means that you will no longer be able to log in using only your password. NMBRS is implementing this to ensure that all sensitive personal information is even more securely protected. Make sure you have this set up before July 1st, otherwise you will (temporarily) lose access.

The step-by-step guide differs for users who already use 2FA and those who do not. For users who already use 2FA, this login method will soon be discontinued. Both existing and new users can find the necessary steps here (available in Dutch only). At the bottom of that article, you’ll find the most common technical questions. Note: When setting up or changing your 2FA, you will receive an email from do.not.reply@mail.connect.visma.com, which often ends up in your spam folder.

In this demo (available in Dutch only) you’ll see how to change or set up 2FA. If you’re unable to set it up (even with the help of the articles), please contact NMBRS directly at 085-8889960. You will be asked for the domain; this is “rs-finance.nmbrs.nl”.

Indexed statutory wages

As of July 2026, the minimum wages will be indexed again with approximately 1,85%. Therefore, as of July, we automatically apply these to all employees currently earning the minimum wage. Note: the minimum hourly wage can deviate in a collective labor agreement (CLA). In that case we apply the CLA hourly wage instead of the aforementioned. Do you have any questions about this? Do not hesitate to contact us.

Indexed highest average daily income

With effect from July 2026, all maximum daily income (available in Dutch only) will again be indexed by the Netherlands Employee Insurance Agency (“UWV”). These rise along with the indexation minimum wages. We automatically adjust the maximum hourly wages in NMBRS as of July 1st. This affects the 70% continued payment of employees based on the highest average daily income. Examples include additional birth leave and paid parental leave. The amount paid per hour will be higher for these employees as of July.

For employees who earn less than the maximum, nothing changes. This also applies if there are other agreements within your company for these arrangements. Questions about this? Contact your payroll provider.

IBAN change for the Tax and Customs Administration as of 1 May 2026

The Dutch Tax and Customs Administration has switched banks as of the 1st of May, 2026 (source available in Dutch only). This means that payroll tax payments must be made to a different bank account. We therefore advise every employer to pay via the iDEAL / WERO option in NMBRS or to use NMBRS Pay. That way, you can be sure that your payment is going to the correct IBAN. Questions about how to use these options? Call or email us; we’re happy to help.

Are you making payments manually or have you prepared all payments already? If so, pay close attention to the notifications you receive from NMBRS. These always contain the correct details.

Also keep in mind that this change presents the perfect opportunity for cybercriminals to send out phishing emails or obtain payments by impersonating the Dutch Tax and Customs Administration (source available in Dutch only). If you receive a suspicious email from the Tax and Customs Administration or on behalf of RS Finance, please be extra cautious.

Subsidy Practice-Based Learning (“Subsidieregeling Praktijkleren”)

Did you employ trainees or students during the school year of 2025 - 2026? Then you may be eligible for the Subsidy for Practice-Based Learning, this is an allowance for costs you incur as a learning company during the supervision of the trainee/student. The amount of this subsidy is € 2.700,- for a full school year (max). The terms and conditions are different for each level of education. A subsidy request can be submitted until the 17th of September.

Please note that as of now, we require chain authorization to perform this service for our customers. You can read more about this in one of our old updates (in the section “eHerkenning and chain authorisations”). If you have any questions about this or if you need help with the application, we would be happy to hear from you.

Statutory leave: expiration date and associated obligations

At the end of the 2nd quarter (end of June 2026), the remaining accrued statutory leave from 2025 will expire. The prerequisite for this is that the employment contract, employee handbook, or an addendum includes a clause stating that these hours will expire. Therefore, if you have not included this as standard in the employment contract, you must communicate this separately and in writing.

The communication must meet specific conditions, and the employee should have been able to take the leave, otherwise the remaining leave hours will not expire until five years after the year in which they were accrued.

Our specialists can review your employment agreements and adjust them if necessary, so that you always have this problem covered for future expiration periods as of now. We can also provide input on how to inform your employees in writing, in a timely and accurate manner about the expiration of these statutory hours.