Prinsjesdag 2025 has concluded, the 2026 Budget Memorandum has been presented, and the General Debates are in full swing. What is changing for SME entrepreneurs in the field of healthy and safe working? We have outlined the most important plans.
Simplification of Regulations Regarding RI&E and Hazardous Substances
The cabinet remains committed to healthy and safe working. In line with the Occupational Health and Safety Vision 2040, the Ministry of Social Affairs and Employment is working on improving the availability and quality of Risk Inventories and Evaluations (RI&E). Regulations for the RI&E and working with hazardous substances are also being simplified. Additionally, work is underway on the implementation of the European Asbestos Directive, which is particularly relevant for companies operating in older buildings.
Leave Regulations to Become More Transparent
The cabinet intends to categorize the various leave schemes into three clear groups. The rules will become simpler, but the benefit amount and the duration of the leave will remain the same.
Leave for Birth and Children
• Leave schemes such as birth leave, adoption leave, and foster care leave will have the same take-up period: a maximum of six months after the child’s arrival.
• Extra maternity leave (in case of the baby’s hospitalization) will be standardized: ten weeks after the due date.
• The take-up periods for pregnancy leave, maternity leave, and paid parental leave remain the same.
• Payment requests for paid parental leave will be abolished.
• Employees must notify their employer of their leave request at least six weeks before the start date.
• The leave benefit can be applied for at the UWV before, during, or after the leave period.
Leave for Care of Relatives
Short-term and long-term care leave will be merged into a single scheme. You can take a total of eight weeks of leave per year to care for a sick relative. The conditions remain the same:
• Short-term care leave: annually twice the weekly working hours with 70% salary continuation.
• Long-term care leave: annually six times the weekly working hours without a statutory right to salary continuation.
This leave is intended for the necessary care of a sick or dependent relative, such as a family member. This includes situations such as informal care or palliative care in the event of a life-threatening illness.
Personal Leave
• Currently, only emergency leave or short-term absence leave falls under this category. New forms of leave, such as bereavement leave, may be added to this.
A legislative proposal regarding leave regulations is expected by the end of 2025. The new rules are likely to take effect on July 1, 2027.
Confidential Counselor Likely to Become Mandatory
There will likely be a requirement for companies with 10 or more employees to appoint a confidential counselor. This can be someone within the company or an external person via an occupational health service. The legislative proposal is still with the Senate, so the implementation date is not yet known.
Fewer Regulations, More Time for Business
Entrepreneurs spend a lot of time on regulations and administration. The cabinet wants to change that. By the summer of 2026, 500 regulations must be scrapped or simplified, with the goal of reducing costs for entrepreneurs by 20%. As a first step, the cabinet intends to scrap mileage registration for the entire SME sector by the summer of 2026.
Additional Tax on Fossil-Fuel Company Cars
From 2027, employers must pay additional tax if an employee also uses a petrol, diesel, or hybrid company car for private purposes. The tax is 12% of the car’s list value. This can amount to over €5,200 per car. Emission-free cars (such as electric vehicles) and vans are exempt. A transitional arrangement applies until mid-2030 for cars already provided before 2027.
Subsidy for Sustainability
In 2026, €8 billion will be available through the SDE scheme (Stimulation of Sustainable Energy Production and Climate Transition). This allows companies to invest in sustainable energy or techniques to reduce CO2 emissions. The goal is to become less dependent on fossil fuels.
Training and Development Remain Important
Employees must be able to continue developing to remain employable, for example, by following a training course. The SLIM subsidy (Stimulation Scheme for Learning and Development in SMEs) helps SME companies encourage training and learning in the workplace. Despite budget cuts, €86.7 million remains available for 2025–2027.
More Clarity Regarding Long-Term Illness
The cabinet wants to provide employers with more clarity and flexibility when an employee is on long-term sick leave. For example, by providing earlier clarity regarding the replacement of long-term sick employees. Work is also underway to simplify the WIA scheme (Work and Income according to Labour Capacity Act) to make it more understandable and manageable. Details will follow later.
Rewarding Good Employment Practices
The government is investigating whether companies can be rewarded if they ensure lower absenteeism and a healthy and safe working environment. A report on this will be published later this year.
Growth for Startups
Through the European Tech Champions Initiative, €200 million will be made available. This gives Dutch startups a better chance to grow into scale-ups.
More Funding for Innovation
The budget for the WBSO scheme (Research and Development Tax Credit) will increase from €1.6 billion to €1.8 billion in 2026. This allows SME companies to innovate more affordably and makes it more attractive to conduct research in the Netherlands.
