Netherlands Employee Benefits Changes 2027

Every year on the third Tuesday of September—known as Prinsjesdag—the Dutch government presents its plans for the year ahead. This article summarises the key Netherlands employee benefits changes for 2027, including pensions, sickness absence, disability and healthcare.

On 15 September 2026, the Dutch government presented its plans for 2027. Some previously proposed social-security cuts have been cancelled or delayed. At the same time, employer costs for disability and healthcare are expected to increase. Several measures still require parliamentary approval, so the final details may change.aoshearman+1

Pension

  • Pension salary cap frozen – The maximum pensionable salary will remain €137,800 from 2027 through 2032. As salaries increase while the cap remains unchanged, higher earners may build up less pension over time.socialfind+1
  • State pension age – The proposal to increase the state pension age more quickly has been dropped. The state pension age is expected to remain 67 in 2027 and rise to 67 years and three months in 2028.
  • Pension reform – No new pension policy is planned for 2027. The priority remains completing the transition to the new Dutch pension system, which must be completed by 1 January 2028.

Disability and sickness absence

  • Sick pay and return to work – Dutch employers continue to pay wages for up to two years when an employee is sick. The government intends to simplify the related rules, particularly for smaller employers. It also proposes making it easier to help a sick employee find work with another employer during the second year of absence. The occupational physician’s opinion would also carry more weight when the Employee Insurance Agency (UWV) assesses return-to-work efforts.
  • Higher employer disability premiums – Employer disability premiums are expected to increase in 2027: 6.67% for small employers and 8.03% for larger employers, plus an average 1.67% contribution to the return-to-work fund. These premiums are collected automatically through payroll as part of social security contributions.
  • Simpler disability system – The government plans to simplify the Dutch disability scheme, known as WIA. This includes ending the separate IVA benefit for employees who are fully and permanently disabled.
  • Benefit cap unchanged – The planned reduction to the maximum insured salary for benefits has been canceled. Benefit levels for higher earners—and related top-up insurance—would therefore remain unchanged.
  • Delayed measures – The planned reduction in unemployment-benefit duration and the end of compensation for statutory severance payments following long-term disability have both been delayed by one year.

Healthcare

  • The average health-insurance premium is expected to rise by €12.50 to approximately €169 per month. Insurers will publish their final premiums by 12 November.
  • The mandatory deductible is expected to increase from €385 to €400. A further increase has been postponed until 2028.
  • The employer health-insurance contribution is set to increase from 6.10% to 6.27% of salary, up to a maximum salary of €82,547, up from €79,412. As with disability premiums, payroll processes this contribution automatically.

Need assistance?

These proposed Netherlands employee benefits changes for 2027 may affect employer costs, pension planning and workforce policies. Need more details or assistance with the Netherlands employee benefits changes for 2027? Please contact Asinta, and we will put you in touch with the local employee benefits experts at Schouten Zekerheid.