Payroll changes 2026 and 2027

Payroll changes 2026 and 2027

Minimum wage 2026

Minimum wage 2026: hourly wages

From 1 January 2026, hourly wages will change for different age groups. Ensure that pay scales and youth scales are in line with this and that employees are informed on time.

From 1 January 2026, the following hourly wage amounts in euros will apply:

For employees on a vocational training route (BBL), the following deviating hourly wages apply in 2026:

Age	Hourly wage in euro
21 years and older	14,71
20 years	11,71
19 years	8,83
18 years	7,36
17 years	5,81
16 years	5,07
15 years	4,41

Age	Hourly wage in euro
20 years	9,05
19 years	7,72
18 years	6,69

From 1 January 2026, the following hourly wage amounts in euros will apply:

Age	Hourly wage in euro
21 years and older	14,71
20 years	11,71
19 years	8,83
18 years	7,36
17 years	5,81
16 years	5,07
15 years	4,41

For employees on a vocational training route (BBL), the following deviating hourly wages apply in 2026:

Age	Hourly wage in euro
20 years	9,05
19 years	7,72
18 years	6,69

Tip:

Update pay tables and checks in the payroll system and test CLA links.

Note:

Also check BBL deviations.

At a glance

Status: Announced
Effective date: 1 January 2026
What is changing: Hourly wage rates adjusted by age group.
Impact for HR: Changes in scales and communication to employees.
Actions: Update payroll and HR system. Inform managers and employees.
Risk in doing nothing: Subsequent payments and complaints for late adjustment.

Minimum youth wage to rise from 2027

The minimum youth wage is increasing for 16- to 20-year-olds. This is part of the broader commitment to livelihood security. The base amount on which percentages are calculated for 2027 has not yet been set. For 15-year-olds, the rate remains unchanged. The regular minimum wage will also continue to apply to workers aged 21 and above.

Age	Current percentage	Percentage from 2027
20 years	80%	87,5%
19 years	60%	75%
18 years	50%	62,5%
17 years	39,5%	50%
16 years	34,5%	40%

Tip:

Create staff cost scenarios and adjust budgets in time.

Note:

Publication of the base amount will follow later. Schedule an update moment.

At a glance

Status: Announced
Effective date: 1 January 2027
What is changing: Higher percentages for 16-20 year olds.
Impact for HR: Labour costs rise in youth scales.
Actions: Simulate budget impact. Update salary structure.
Risk in doing nothing: Budget overrun and mismatch in scales.

Personio–Loket link

Personio offers a complete HR suite that you can link to Loket for payroll processing. This creates a single chain from intake to payroll. The first test phase started and the link will be available from 2026. This helps capture changes at the source and reduce errors.

Tip:

Define the data model and authorisations before linking and plan acceptance tests.

Note:

Consider the management of roles and access rights in both systems.

At a glance

Status: Pilot; operational from 2026
Effective date: 2026
What is changing: Cloud HR tool linked to Loket for payroll processing.
Impact for HR: Efficient processes and reduced errors through source input.
Actions: Document data flows. Set up monitoring and management.
Risk in doing nothing: Data quality and delay in incomplete setup.

MijnLoket rollout

Werknemerloket gives way to MijnLoket. The new, user-friendly portal is AI-enabled and will continue to exist after leaving employment. Employees themselves can change data within set permissions, after which HR or the manager approves it.

This saves time, increases ownership and improves data quality.

Tip:

Design a clear rights model and define change flows, including controls.

Note:

Provide clear manuals and support for employees.

At a glance

Status: Announced
Effective date: End of 2025 and ongoing in 2026
What is changing: New self-service portal with continuous accounts.
Impact for HR: Faster change processing and fewer errors.
Actions: Train HR and managers. Communicate step-by-step instructions.
Risk in doing nothing: Uncontrolled changes without good governance.