The 2025 Budget Day speech brings with it a series of relevant changes for departments involved in HR, payroll administration and financial processes. An overview of the announced measures shows that organizations must prepare for new tax rules, changing reimbursements and shifts in mobility policy.

What is changing?

Home work allowance increased to €2.40
The tax-free allowance for working from home increases from €2.15 to €2.40 per day. This gives employers more room to compensate working from home attractively and fiscally correctly.

LKV for older employees is being phased out
The wage cost advantages for hiring older workers are gradually disappearing. The government wants to shift the focus from temporary subsidies to sustainable employability.

Additional charge for electric cars rises to 22%
The additional tax for electric lease cars will be increased to 22%, equal to that of fossil cars. This can have consequences for the mobility policy of organizations.

Zvw tax decreases, Whk premium increases
The employer levy for the Health Insurance Act is decreasing, which means a reduction in the burden. At the same time, the premium for the Return to Work Fund increases, which in turn entails additional costs. A shift that requires recalculation of wage costs.

CO₂ reporting remains mandatory for large employers
Large organizations remain obliged to report their CO₂ emissions. This encourages transparency and climate-conscious policy, and requires good data collection and reporting systems.

What does the government want to achieve with this?

• More sustainable mobility: The aim is to encourage environmentally friendly transport through tax benefits for public transport and higher additional tax for lease cars.
• More efficient labor market: Fewer subsidies such as LKV, more focus on sustainable employability.
• More transparency and climate awareness: CO₂ reporting obligation forces companies to provide insight into their impact.
• Relieving employer costs: Lower Zvw premium and simplification of tax rules make it slightly easier for employers.

What does this mean for employees?

• Net income changesdue to shifts in tax rates and tax credits.
• More clarity about homework allowance, which ensures transparency and equal treatment.
• Impact on lease cars and mobility choices, due to the changed addition and tax benefits.