Payroll update March 2026

1. Settlement Work-related costs scheme (WKR) 2025
2. Dutch public holidays and possible surcharges
3. HR services
4. HR workflows in NMBRS
5. Application Tax Credit for Research and Development 2026 (WBSO)
6. Wage Earnings Supplement Act (WTL): Don’t miss out on subsidies!
7. Statutory leave: expiration date and associated obligations
8. IBAN change for the Dutch Tax and Customs Administration as of 1 May 2026!

Settlement Work-related costs scheme (WKR) 2025

In December’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 if you have not done so already.

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

Dutch public holidays and possible surcharges

The Dutch public holidays have almost started again! In certain industries, it is common for employees to continue working (or work extra) on public holidays. Keep in mind that if your employees are covered by a collective labor agreement, they may be entitled to a public holiday surcharge. This may also apply even if no collective labor agreement applies, but separate arrangements have been made in the employment contract or personnel manual.

Your regular payroll processor can provide you with more information about this. We have several HR specialists on staff who can review collective labor agreements, employment contracts and employee handbooks for other details that apply to your employees. For example, in addition to the public holiday surcharge, overtime pay may also exist at the same time.

All levels, percentages, and rules in this regard are laid down separately in each collective labor agreement. Feel free to ask us if you want to discuss in advance which regulations apply to you.

HR services

Besides advising on collective labor agreements, conditions of employment and their application, we offer other services in the field of HR. This includes HR automation such as linking NMBRS with external tools and software but also automation within NMBRS of leave, reports & dashboarding, and HR Workflows, among others.

In addition to HR automation, we also offer ongoing subscription-based HR support in day-to-day HR work such as mutating portals, onboarding and offboarding employees, and completing HR formats.

Finally, we offer various HR consulting services such as the drafting of legal documents (employment contracts, employee handbooks and settlement agreements), screenings and checks for laws and regulations, onboarding processes with start-up employers and complex payrolls, and scope reviews.

Interested in our HR services? If so, feel free to contact us!

HR Workflows in NMBRS

Within NMBRS it is possible to automate various HR processes. This is possible through HR Workflows and Employee Self Service Workflows (ESS Workflows).

Via HR Workflows it is possible, among other things, to onboard, offboard, and renew employment via NMBRS. Templates can also be created for employment contracts, wage tax rebate forms, and employer statements. Documents can then be generated where NMBRS itself fills in the employee and salary data in the documents. After this, the documents can be signed in NMBRS by both parties. After signing, the signed document is automatically uploaded in the employee file. This saves a lot of mails back and forth, and the personal data remain in the NMBRS cloud, thus better safeguarding the GDPR.

Through ESS Workflows, employees can change their IBAN, address, personal details, and payroll deductions. Data enters the payroll system after approval by an (HR) manager and the payroll processor. We can adapt all workflows to the employer’s requirements.

Curious about the possibilities? Feel free to send us a message.

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.

Wage Earnings Supplement Act (WTL): Don’t miss out on subsidies!

The Wage Earnings Supplement Act (WTL) is a law that grants employers compensation from the Employee Insurance Agency (UWV) for employees or interns who have an occupational disability (due to age or incapacity for work). The compensation is granted retrospectively, in other words: this year, the compensation for 2025 will be determined and paid out.

Since 2025, there has been only one category within the WTL: wage cost benefits. Previously, there were three categories, but two of these have now been discontinued (the Low Income Benefit, abbreviated to “LIV” in Dutch, and the youth LIV).

This month, you will receive a letter from the UWV with the provisional calculation if you are entitled to a wage cost benefit. If this letter is incorrect, you must submit an objection to the UWV for 2025. This can only be done through payroll administration, because the wage tax return for 2025 will need to be corrected. Therefore, send the provisional calculation to your payroll processor. They can check the calculation for you and object if necessary.

Please note: previously, wage cost subsidies were limited to a maximum of three years for new employees and one year for redeployed employees. Since January 1, 2026, one of these wage cost benefits has become permanent: the wage cost benefit for the target group for the 2026 job agreement (previously the target group for the “job agreement and educationally hindered people”). This subsidy now has an indefinite term. As long as the employee and employer meet the conditions, the employer will continue to receive the subsidy annually. You can read about the changes here.

For employees who were employed before January 1, 2026, there is a deadline for applying for the so-called target group declaration (“doelgroepverklaring”). This must be done before March 31, 2026, otherwise the right to this subsidy will be permanently lost. Employees are not legally obliged to share information about or cooperate with a target group declaration.

For employees who join the company on or after January 1, 2026, it will no longer be necessary to apply for a target group declaration; confirmation that they are listed in the target group register will suffice. Here too, this must be processed in the payroll administration within three months of commencement of employment, otherwise the right to subsidy will lapse permanently. Again, the employee is not obliged to cooperate.

All information, subsidy amounts, and duration can be found in this document (downloads automatically as PDF).

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.

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

The Dutch Tax and Customs Administration will be switching banks as of the 1st of May, 2026 (source available in Dutch only). This means that starting on that date, payroll tax payments must be made to a different IBAN. 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 did you prepare 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.