Netherlands: Unemployment contributions | KPMG Global
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Netherlands: Unemployment contributions, sector classification changes

Netherlands: Unemployment contributions

The Cabinet approved the Labor Market Improved Equilibrium Act (“Wet arbeidsmarkt in balans”—WAB) that, beginning 2020, would replace sector-specific unemployment contributions with contributions differentiated according to the type of employment contract.


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Officials announced the introduction of a number of measures to address the following situations or “problems areas” in the sector classification concerning the determination of unemployment contributions. These measures would be retroactively effective from 29 June 2018. 

  • Changes to the sector classification upon request of the employer would no longer be possible with retroactive effect.
  • Split registrations would no longer be possible in new cases.
  • Group registrations and registrations of sideline activities and ancillary bodies would no longer be possible in new cases.


Read a July 2018 report prepared by the KPMG member firm in the Netherlands

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