Important legislative changes for entrepreneurs as of 1 January 2021

Employment Law, Contract Law

4 January 2021

Important legislative changes for entrepreneurs as of 1 January 2021

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

This new year too, it is important that you, as an entrepreneur, run your business in a legally responsible way. Part of that is compliance with the law to prevent claims, fines, (employer) liability and conflicts that usually cost you too much money. Especially in this time of uncertainty, that is very important. Below we have therefore once again listed the most important legislative changes for you.

Legislative changes for entrepreneurs in employment law

Minimum wage up as of 1 January 2021
The gross amounts of the statutory minimum wage and the minimum youth wage increased as of 1 January 2021. The statutory gross minimum wage for employees aged 21 and over with a full-time job is, as of 1 January 2021:

€1,684.80 per month
€388.80 per week
€77.76 per day

Read here more about the gross amounts per month, week, day and hour.

Temporary amendment to the Working Conditions Decree in connection with corona
In connection with combating COVID-19, an extra article has been added to the Working Conditions Decree. In short, this means that you, as an employer, must take a number of necessary corona measures and provisions when setting up workplaces, so that your employees can carry out their work well protected. These measures include, at a minimum:

observing sufficient hygiene provisions;
providing effective information and instructions to your employees about combating corona at the workplace;
exercising adequate supervision of compliance with the necessary measures and provisions;
your employees are required to comply with the measures and to use the available provisions;
the new rules also apply to self-employed contractors and to organisations where only volunteers work.

Read here the article and the explanatory notes.

Reduction of the tax-free allowance (WKR) in 2021
The tax-free allowance (vrije ruimte) is the part of the total wage bill that you, as an employer, can use for untaxed reimbursements and benefits to your employees (such as Christmas hampers). The tax-free allowance is part of the work-related expenses scheme (WKR).

The tax-free allowance for the taxable wage bill up to and including €400,000 went back to 1.7% as of 1 January 2021. Because of corona, this percentage was temporarily 3% in 2020. UPDATE as of 21 January 2021: the government has nevertheless decided, because of corona, that the 3% percentage will also remain in place for 2021.
The tax-free allowance for the taxable wage bill above €400,000 went down from 1.2% to 1.18% as of 1 January 2021.

Read here more.

Retraining for shortage occupations in SMEs
In 2021, the cabinet is investing in retraining employees for occupations in sectors facing staff shortages. Are you an SME entrepreneur struggling to find suitable staff, or do you want to retrain your staff because you need to downsize? Then you probably qualify for this subsidy. As an employer, you then pay 50% of the costs of the retraining programme yourself. Read here more.

Compensation for transition payment upon business termination for small employers
If you are a small employer and you terminate your business in connection with retirement or in the event of death, you are entitled, as of 1 January 2021, to compensation for the transition payment for your employees. You do need to meet the conditions. Read here more.

End of transitional period for the 30% ruling
The 30% ruling is a tax scheme for employees from abroad (expats). In 2019, as part of the 2019 tax plan, the maximum duration of the so-called 30% ruling was shortened from 8 to 5 years. Transitional law applied to employees who had already received a positive decision before 2019.

This transitional arrangement ended entirely as of 1 January 2021. This means that the 30% ruling has lapsed for some employees because they have already passed the 5-year mark. This applies to employees with an end date of 2021, 2022 or 2023 on the decision. For employees with an end date of 2024 or later on the decision, the end date on the decision minus 3 years applies.

Pension scheme for payroll employees
As of 1 January 2021, payroll employers must provide an adequate pension scheme for their payroll employees. This obligation applies if one of the following situations applies:

if the hirer’s employees who work in an equal or equivalent role are entitled to an industry pension scheme; or
if the hirer has no employees in service, but there is mandatory participation in an industry pension fund in the professional or business sector in which the hirer is active.

This change is still a delayed consequence of the introduction of the Balanced Labour Market Act (WAB), which came into force on 1 January 2020.

General/other legislative changes for entrepreneurs

The new Franchise Act
As of 1 January 2021, the new Franchise Act came into force. This strengthens the position of the franchisee. The new statutory scheme covers four sub-areas and sets out what information must, at a minimum, be provided by the franchisor before concluding the franchise agreement. The sub-areas are:

exchange of information before the franchise agreement is concluded;
interim changes to ongoing franchise agreements;
consultation between the franchisor and franchisees;
termination of the franchise agreement.

Bankruptcy Act amended
As of 1 January 2021, the Bankruptcy Act was amended: the Court Approval of a Private Composition (Prevention of Insolvency) Act (WHOA). A company in financial difficulty can reach a private composition (settlement) with part of its creditors. If the court proceeds to confirm this composition, creditors who did not agree to the composition are nevertheless bound by it. It gives distressed companies the opportunity to restructure without bankruptcy or suspension of payments, and to make a smoother restart. Read here more.

Job-related investment tax credit (BIK) offset via payroll tax
Through this new investment credit, the BIK, you may offset business investments in 2021 against payroll tax. This scheme was created by the cabinet because of the corona crisis, to help employers with new investments. Think, for example, of new machinery, computers, environmentally friendly equipment, etc.

The credit per calendar year:

investments up to €5,000,000: 3.9% of the investment amount;
investments above €5,000,000: 1.8% of the investment amount.

The main conditions:

it must concern new business assets, so not second-hand;
the investment obligation was entered into on or after 1 October 2020;
the investment must be paid in full between 1 January 2021 and 31 December 2022.
the investment must be put into use within 6 months of full payment;
the business asset must have a minimum value of €1,500;
a minimum threshold of €20,000 per application applies.

Note: the European Commission still has to approve the BIK. This legislative change is expected to apply from 1 January 2021. We will keep you informed of developments.

Read here more.

At Ondernemersplein.nl you can also read which tax rules will change further for entrepreneurs in 2021. Think of the increase in transfer tax on the sale of business premises, the withholding tax on intra-group royalties and interest, the reduction of the low corporate tax rate, no more box 3 tax on the equity of sole proprietorships up to €50,000, and the limitation of corporate-tax offsettable losses.

Questions and/or advice?

Do you, as an entrepreneur, have questions about the above legislative changes? Contact us on 020-3450152 or info@thelegalcompany.nl or fill in our contact form .

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Nothing changes as constantly as laws and regulations. Please note that our blogs may no longer reflect current laws and regulations and may therefore be outdated. If you have questions or an issue relating to this blog, or wish to obtain legal assistance, please contact us.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

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