As of July 1, 2025, new calculation rules were published that adjusted the statutory minimum wage and daily wage. These changes had direct consequences for benefit amounts, wage bases and contribution limits.

The gross minimum monthly wage increased to €2,245.80, which represented an increase of 2.46% compared to January 2025. The statutory minimum hourly wage was set at €14.40. These amounts formed the basis for various benefits such as WAO/WIA, WW and ZW, for which daily wages also increased by 2.46%.

The maximum daily wage was set at € 297.82 as of July 1. For the entire year of 2025, the maximum premium wage for employee insurance remained at €75,864.
The minimum youth wages had also been adjusted. Young people aged 15 to 20 received a percentage of the adult minimum wage, ranging from 30% (€4.32 per hour) for 15-year-olds to 80% (€11.52 per hour) for 20-year-olds.

The premium percentages for social insurance remained largely the same, with some small increases in, for example, the Aof and AWf premiums. The income-related contribution for the Health Insurance Act fell slightly.

These calculation rules were important for employers, payroll professionals and benefit agencies to make correct calculations and ensure compliance with legislation and regulations.