Budget Day 2026 | Changes to payroll taxes
On Budget Day, 15 September 2026, the government submitted the 2027 Tax Plan package to the Lower House of Parliament. In this memorandum, we address the most important proposed changes to payroll taxes included in the 2027 Tax Plan, the Other Tax Measures 2027 Bill, and the Tax Incentives for Start-ups and Scale-ups Bill.
We also address changes included in the pending 2027 Tax Miscellaneous Act, the consultation version of the Self-Employed Persons Act, the already enacted Temporary Agency Work Admission Act, and the pending implementation bill for the Directive on Pay Transparency between Men and Women. The proposals are intended to enter into force on 1 January 2027, unless a different date is explicitly stated in this memorandum.
Due to the parliamentary composition of a minority government, the further consideration of the tax bills in the Lower House of Parliament and the Upper House of Parliament is expected to play an important role in the final design of the measures, with amendments and notes of amendment potentially being introduced during the legislative process.
