Insights

Changes in the HR field as of January 1, 2024

Attention employers! In addition to the previously announced (expected) legislative changes (read on our website) the following rules in the HR field have come into effect as of January 1, 2024.

Maximum daily wage

  • As of January 1, the maximum daily wage is €274.44 gross, equivalent to €5,969 gross per month.

Statutory transition (severance) payment:

  • In 2024, the maximum statutory transition (severance) pay is €94,000 gross or an annual salary if it exceeds the legal maximum.

State pension (AOW) age:

  • The state pension (AOW) age increases to 67 years in 2024. As it stands, this age remains unchanged until (at least) 2028.

Home working allowance

  • The tax-free home working allowance increases to a maximum of €2.35 per day that the employee works from home. It is an optional allowance.</