Changes in payroll accounting in 2017



Minimum wage

Since 1 January 2017, minimum monthly wage is changed from EUR 405 to EUR 435. Thus the lowest possible gross hourly rate for the first degree of work difficulty under a 40-hour working week would equal to EUR 2.5. That also applies to the lowest possible hourly rate for agreements on work performed outside employment relationship. There will also be an increase in extra payfor working night shifts, as it is calculated as 20% of the hourly minimum wage, i.e. 20% of EUR 2.50, which is EUR 0.50 per each hour worked in a night shift.

Therefore, in 2017, employees paid at minimum wage will earn by EUR 30 more (gross). The expense incurred by the employer of the employee paid at minimum wage will be approximately by EUR 40 higher compared to 2016.

Travel Allowance Act

Presently, negotiations are pending on amendment of the amounts of travel allowance. The proposed amounts of travel allowance for the existing time periods are:

  • EUR 4.5 for time periods between 5 – 12 hours,
  • EUR 6.7 for time periods between 12 – 18 hours,
  • EUR 10.3 for time periods above 18 hours.

This amendment will trigger a change in meal voucher amount, which is defined as 75% of the basic meals allowance. It means 75% of EUR 4.5, i.e., minimum EUR 3,375.

nl_q3_2016_en_13.pdf