From January 2023, things will change in the field of
employment law. We have listed the most important (expected)
changes in 2023 below.
CHANGES AS OF JANUARY 2023
1. Indexation
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.
