From January 2023, things will change in the field of employment law. We have listed the most important (expected) changes in 2023 below.
The gross statutory minimum wage is increased by 10.15%. Also, the general remuneration ceiling of the Standards for Remuneration Act for senior executives in the public and semi-public sector is set at EUR 223.000,- (compared to EUR 216.000,- in 2022). Furthermore, the amount of the transition payment in case of dismissal is capped at EUR 89.000,- as of 1 January 2023. If the annual salary exceeds this maximum, the transition payment will be a maximum of once the annual salary.
The tax-free homeworking allowance is increased from EUR 2 (since 1 January 2022) to EUR 2.15 as of 1 January 2023. With regard to commuting, the tax-free travel allowance is increased from EUR 0.19 per kilometre to EUR 0.21 per kilometre as of 1 January 2023.
As of January 1, 2023, the taxable moment of stock options for employees has been changed in that the employee may determine the taxable moment. Employees will have a right of choice between two taxable moments as of January 1, 2023. They can opt for a taxable moment at the moment i) that the options are exercised (read: converted into shares, these need not yet be transferable) or ii) that the shares become transferable.
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