Alert: Fourth progress report Government Commissioner — insured pension arrangements at critical juncture

On 13 January 2026, the Government Commissioner for the pension transition published her fourth progress report. The conclusion is starker than before: the transition of insured pension arrangements is approaching the critical path. The ultimate transition deadline of 1 January 2028 remains in place — but for employers with a pension arrangement held with an insurer or premium pension institution (PPI), delay is no longer an option. The…

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Implementation of the Pay Transparency Directive: an update

On 7 June 2023, Directive 2023/970 on strengthening the application of the principle of equal pay for men and women for equal or work of equal value—through pay transparency and enforcement mechanisms (the Pay Transparency Directive)—entered into force. In short, the Directive introduces the following obligations for employers:i) obligations to ensure equal pay for work of equal value;ii) pay transparency requirements;iii) reporting obligations and mandatory pay assessments regarding…

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Update on self-employed legislation: Wet VBAR scrapped, but legal presumption remains in force

Previous newsletters (read here) have frequently focused on developments relating to the legislative proposals for the Act on Clarification of the Assessment of Employment Relationships and Legal Presumption (Wet VBAR) and the Self-Employed Persons Act (Zelfstandigenwet), which are intended to provide greater certainty regarding the classification of self-employed persons. The recently appointed Minister of Employment and Participation, Mr Aartsen, recently announced (read more) that a large part of the…

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Dismissal for economic reasons after a transfer of undertaking

Terminating an employment contract by an employer on the grounds of a transfer of undertaking is not possible because of the statutory prohibition on dismissal. But what if, after the transfer of undertaking, it appears that the employee’s position does not exist with the transferee? In this case, the employee had worked for 30 years for a franchisee of the Jumbo supermarket chain in a unique role. The…

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THE SPECIAL POSITION OF AOW-RECIPIENTS IN DUTCH EMPLOYMENT LAW

The first week of Cabinet Jetten I was dominated almost entirely by one topic: raising the AOW (state pension) age. Currently, the statutory AOW entitlement age is 67, and this age is linked to one’s year of birth. But what are the employment law rules when it comes to having an employee who is entitled to AOW still in service? The table below sets out the most important…

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Right to commission accrued during the reference period counts towards the transition payment

In its judgement of 24 July 2025, the Central Appeals Tribunal (Centrale Raad van Beroep, CRvB) clarified how to interpret the phrase “payable in the twelve months preceding the end of the employment contract” in the Decree concerning Wage Definition relating to Compensation for Notice Period and Transition Allowance (Besluit loonbegrip vergoeding aanzegtermijn en transitievergoeding).  The Tribunal ruled that, when calculating the transition payment, commission accrued over the…

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Finance Department Ranked in Capital Markets: Securitisation Chambers Europe and Global 2023
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