Payroll Tax 2027: What Changes for Employers?
No legal advice — consult a tax adviser for your specific situation.
The Dutch Tax Authority has published the first edition of its 2027 Payroll Tax Newsletter. It outlines three changes with direct implications for employers: a new income-aggregation obligation, an adjusted employment tax credit, and an additional levy on company cars. Here is what each change means and what you can do now.
The three changes at a glance
| Change | Effective date | Who is affected? |
|---|---|---|
| Aggregation of wages and benefits | 1 January 2027 | Employers with staff receiving social security benefits |
| Employment tax credit on certain benefits | 1 January 2027 | Employers processing benefits through payroll |
| Pseudo-final levy on company cars | 1 January 2027 | Employers providing company vehicles |
1. Aggregating wages and social security benefits
From 2027, the Dutch Tax Authority states that employers must combine an employee's regular salary with any social security benefit paid simultaneously before calculating payroll tax. This follows a Dutch Supreme Court ruling (ECLI:NL:HR:2024:1657, 15 November 2024), which found that taxing them separately constituted unlawful discrimination.
What this means in practice: If an employee receives both a salary and a partial WIA disability benefit, you now add both amounts together before applying payroll tax. The employee's effective tax burden may change as a result.
Steps to take now:
- Identify which employees receive a benefit alongside their salary.
- Discuss the required system changes with your payroll administrator.
- Confirm your payroll software will support this by 1 January 2027.
The next edition of the Payroll Tax Newsletter is expected in September 2026. Mark that date and refer to the Dutch Tax Authority for official texts.
2. Employment tax credit on certain benefits
The second change affects how the employment tax credit (arbeidskorting) is calculated on certain benefits processed through the employer. According to the Tax Authority, this calculation method changes from 1 January 2027. In practical terms, the net pay of some employees may change. Update your payroll records in good time and communicate any net-pay changes to affected staff before January 2027.
If you want to reduce broader admin pressure, see how you can create invoices automatically from approved hours — a quick win alongside payroll compliance.
3. Pseudo-final levy on company cars
This is the most unfamiliar change for many employers. The Tax Authority states that from 1 January 2027, you will pay an additional employer levy on top of the existing taxable benefit (bijtelling) for private use of a company car. The levy does not replace the bijtelling. Both apply simultaneously.
The employee sees no difference in their net pay; the cost falls entirely on you as the employer.
Practical example: If you run a contracting firm with four vans that employees may also use privately, you have until now only dealt with the bijtelling. From 2027, add the pseudo-final levy to your workforce cost calculations for that year.
Tracking mileage and working hours accurately will give your payroll administrator the data they need. Our guide on mileage allowance and time tracking 2026 explains how to set this up.
Bogus self-employment enforcement: relevant if you hire freelancers
Alongside the payroll tax changes, enforcement against bogus self-employment (schijnzelfstandigheid) has been active since 1 January 2025. Arrangements where a working relationship resembles employment but is classified as freelance are no longer tolerated.
This affects you in two ways:
- Freelancers you hire: verify that the collaboration meets the criteria for genuine self-employment, considering supervision, substitutability, and entrepreneurial risk.
- Your own freelance status (if applicable): ensure your contracts and records demonstrate genuine independence.
For a broader overview, see our knowledge base article on the EU Platform Work Directive and the employment presumption.
Reviewing your leave planning and staff administration now will strengthen your position in any audit.
Conclusion
Three concrete payroll tax changes take effect on 1 January 2027: income aggregation, an adjusted employment tax credit, and a new pseudo-final levy on company cars. Combined with active bogus self-employment enforcement, your administration needs to be in order well before December 2026.
Always refer to the Dutch Tax Authority for official texts and discuss the impact with your accountant or payroll adviser. The next newsletter edition arrives in September 2026.
No legal advice — consult a tax adviser for your specific situation.
Frequently asked questions about payroll tax 2027
What exactly is the pseudo-final levy on company cars? It is an additional employer charge that you pay from 1 January 2027 on top of the existing bijtelling for private use of a company vehicle. The employee's net pay is unaffected; the full cost falls on you.
Does the aggregation obligation apply to all benefits? The Tax Authority states that it applies when a social security benefit is paid simultaneously with regular wages through you as the employer. The Tax Authority will clarify exactly which benefits are covered in the September 2026 newsletter.
What is the risk of hiring freelancers classified as bogus self-employed? Since 1 January 2025, the Tax Authority actively enforces compliance. You may face back-payments of payroll tax, employee insurance premiums, and potential fines. Make sure your contracts and the actual working relationship reflect genuine self-employment.
When will more information be published? The first 2027 Payroll Tax Newsletter is already available. The next edition is expected in September 2026. Monitor belastingdienst.nl for updates.
Ready for 2027?
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