Is your HR policy already 2024-proof?📝

In practice, we find that not yet every business owner has their terms of employment arrangements and everything that comes with HR in order. What have the latest changes been and what changes are still to come?

What should you already have in place according to the law?

• Have you already updated all employment contract models to the latest legislation? This should mean that after 1 August 2022, you will have updated all models to the information obligations that follow from the Transparent and Predictable Terms of Employment Act;
• • Study cost arrangements have been adjusted following the Transparent and Predictable Terms of Employment Act. It is no longer possible to simply agree a reimbursement arrangement of study costs with the employee. Take another look at those arrangements;
• A mandatory whistleblower scheme applies to at least 50 employees as of 23 December 2023. Note that temporary workers, trainees and volunteers also count in that ’50 employees’, provided they receive compensation for their work. As of 18 February 2023, this obligation already applied to employers with at least 250 employees;
• Do your employees receive minimum wages? If so, those wages were increased and converted into statutory minimum hourly wages from 1 January 2024. Under previous legislation, it was found that in practice an employee working 40 hours a week had a lower minimum hourly wage than the employee working 36 hours a week. This has now been equalised and wages indexed by 3.75% from 1 January 2024;
• The maximum untaxed travel allowance in 2024 is €0.23 per kilometre and the untaxed home working allowance in 2024 is €2.35 per day;
• If you have an employee who is unfit for work for more than 6 weeks, from 1 July 2023 the employee must also give his/her views in the plan of approach and its (first-year) evaluations and adjustments. A worker entitled to a state pension no longer has to be paid for 13 weeks but 6 weeks in case of illness since 1 July 2023;
• Children under 16 are no longer allowed to work as flash delivery drivers since last November. Child labour rules have also been tightened further. So pay attention to that;
• The entry age for pension accrual has been lowered from 21 to 18 with the advent of the new Future Pensions Act. Has this already been communicated to your young employees who were not yet covered by a pension scheme due to their age?

What’s coming up in 2024? 

• The mobility CO2 registration requirement will apply from 1 July 2024 to employers with more than 100 employees. Here, seconded and temporary workers do not count. In practice, this means that all kilometres, broken down by commuting and business, must be registered by means of transport (car, public transport, bicycle, scooter, etc.) and fuel type.
• There will be new legislation that should provide more clarity for self-employed workers and employers. This legislation will be important in determining whether someone is a self-employed person or a salaried employee. Following the Deliveroo ruling on 24 March 2023, the Tax Office has already withdrawn model agreements based on free substitution from 1 January 2024. This is because the Supreme Court has said that free replacement can indeed constitute an employment contract. Are you still using these model agreements? If so, adjust them as soon as possible. Also keep a close eye on whether the freelancer actually performs the work independently and without direction and supervision to prevent the agreement between you from unintentionally qualifying as an employment contract or pseudo self-employment. In doubt? Then get in touch or check out our previous blogs.
• The laws and regulations on child labour would not currently adequately accommodate new forms of work by children, such as vlogging and influencing. These regulations are being modernised, clarified and tightened, with the starting point being child protection, while also looking at the positive aspects of work for children.
• Employers with at least 10 employees may soon be required to appoint a confidential advisor. The bill is before the Senate. In practice, we find that judges also ask about this in (rising) undesirable behaviour cases. We therefore recommend – regardless of the date of entry into force of this law – appointing an external confidential advisor now;
• All employers will soon have to have a working method, in which the employer states how it handles recruitment and prevents prohibited discrimination (discrimination). Employers with more than 25 employees must also put the operating procedure in writing. The Inspectorate will have the power to carry out inspections and impose fines. The bill is before the Senate.

Questions about these changes? Or do you need help adapting or drafting model agreements and regulations? If so, please contact Dennis Oud, Elke Hofman or Tessa Sipkema.