Payroll update May 2026

1. Payment of accrued holiday allowance;
2. IBAN change for the Dutch Tax and Customs Administration as of 1 May 2026;
3. 2FA mandatory for NMBRS as of the 1st of July 2026;
4. Statutory leave: expiration date and associated obligations.

Payment of accrued holiday allowance

Most employers pay out the accrued holiday allowance(s) in May. This payment results in higher net wages for the employee and, therefore, higher payroll tax withholdings for the employer. In many cases, you also pay higher social security contributions during this period. These charges will therefore result in a higher amount to be paid for most employers in the payroll tax return of May (which will be submitted in June).

Note: the foregoing financial spike does not apply if the holiday allowance is paid monthly instead of annually within your company. Also, other agreements may apply to the payment of holiday allowance under a CLA or employment contract. Note that the accrued annual holiday allowance payment also affects the income taxes of employees. We elaborate on that in this article.

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.

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”.

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.