First of all, on behalf of Team Workx, we would like to wish everyone another very happy New Year.
Below is a brief Workx update, followed by an overview of the most important law changes of 2023.
In 2022, Team Workx has expanded by no less than five lawyers and we are proud of that! They look forward to speaking and meeting everyone in person.
We are kicking off 2023 with the appointment of Juliette Niersman as Counsel. Juliette joined our firm in 2021 and has become an integral part of our team. She enjoys working within the corporate employment law practice, but also enthusiastically pulls out the toga when necessary. We are proud that the next generation of lawyers is growing within Workx!
In just over a month’s time, we will organise another seminar at our office with the theme; Employer Branding. The seminar will take place on 9 February next. Maaike de Jong, Justine Schellekens, Wies van Pesch and Margot Hoving will host this seminar. We will conclude the afternoon with a convivial drink. You can still register via this link. We hope to see you there!
BRIEF OVERVIEW OF LEGISLATIVE CHANGES 2023
Increase in legal minimum wage
The minimum wage will be increased by 10.15% from 1 January 2023. This is due to exceptionally high inflation. Benefits linked to the minimum wage will also go up as a result.
Increase in state pension age
The state pension age will rise from 66 years and seven months to 66 years and ten months in 2023.
Increase maximum transitional compensation
The maximum statutory transitional compensation in 2023 will be EUR 89,000 (compared to EUR 86,000 in 2021) or a maximum of one year’s salary if higher than the new statutory maximum of EUR 89,000.
Increase in untaxed home working allowance
The untaxed homework allowance will most likely be increased from a maximum of EUR 2 per day to EUR 2.13 per day in 2023.
Increase in untaxed travel allowance
The untaxed mileage allowance for travel expenses will be increased from EUR 0.19 to EUR 0.21 per kilometre as of 1 January 2023. The allowance is expected to be increased to EUR 0.22 per kilometre from 1 January 2024.
Work expense scheme
The free allowance in the Work-related Costs Scheme will temporarily increase (again) in 2023, from 1.7% of the taxable wage bill up to EUR 400,000 to 3% of the taxable wage bill up to EUR 400,000. Employers therefore have more room to provide untaxed allowances to employees without having to pay tax on them.
Obligation to keep track of employees’ CO2 emissions
From 1 July 2023, large employers (more than 100 employees) will probably have to keep track of their employees’ CO2 emissions and report them annually to the government on an anonymous basis. This is a consequence of the Climate Agreement, in which agreements were made to reduce CO2 emissions.
Furthermore, the following bills are likely to come into force in 2023.
• Whistleblowers Protection Act: this law concerns the implementation of the EU Whistleblowers Directive as a result of which employers have to adapt their internal reporting schemes, the implementation of which has already been delayed for a year.
• Work Where You Want Act: the act does not provide an actual right to work where you want, but does strengthen this right by introducing an explicit reasonableness and fairness test for requests to work from home. We previously wrote an article on this on our website.
• Future Pensions Act: this concerns a fundamental overhaul of the pension system to make pension accrual more transparent, personal and purchasing power. This law was passed by the House of Representatives on 22 December 2022 and is currently under consideration by the Senate.
• Bill to make company doctor’s opinion leading in RIV test: this bill amends the WIA and ZW Act to make the medical opinion of the company doctor leading in the test on the reintegration efforts for a long-term sick employee (RIV test) by the UWV, so that employers have more certainty about continued salary payment during illness.
• Shortening of the continued payment of wages by sick employees on state pension: the continued payment of wages by sick employees on state pension will be reduced from 13 to 6 weeks.
• Furthermore, the important Supreme Court ruling in the Deliveroo case is expected in a few weeks. Were Deliveroo’s meal delivery workers working under an employment contract or not? The district court and the court of appeal found that they were. Will the Supreme Court provide guidance on when an employment relationship exists? And how authority will be looked at? We will report back as soon as the ruling is known.
We wish you the best of luck in the time ahead and hope to see you again soon at one of our 2023 activities.
Do you have any questions about the above or just feel like catching up with one of us? Please feel free to get in touch.