Whistleblower Protection Act Has Entered into Force
New Legislation Enacted
The Whistleblower Protection Act went into effect on February 18, 2023. Employers with 250 or more employees must comply with this law upon the effective date. Employers with a total of between 50 and 249 employees have until December 17, 2023, under the transitional law regulated in Article 21c of the Whistleblower Protection Act, to adjust their policies accordingly.
As discussed in the update of Q1 2022, the bill adds breaches of EU law to the scope of the internal reporting procedures and introduces more procedural rules for internal reporting procedures. Furthermore, reporters no longer have to report internally first to fall within the scope of the protection measures for whistleblowers.
Minimum Wage Raised as of January 1, 2023
New Legislation Enacted
In January and July of every year the statutory minimum wage gets updated. As of January 1, 2023, the statutory minimum wage is EUR 1,934,40 gross per month for fulltime working employees of 21 years or older. Whether fulltime is 36, 38 or 40 hours per week depends on the employment sector.
Higher Travel and Home Office Allowance as of January 1, 2023
New Legislation Enacted
The untaxed travel allowance will increase from EUR 0.19 to EUR 0.21 per kilometer effective January 1, 2023.
Since 2022, in the Netherlands, you may give employees a tax-free allowance for the expenses they incur when working from home. The untaxed home office allowance...
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