Wage cost benefits

As an employer, you are entitled to a wage cost benefit for specific groups of employees who face challenges entering the labour market, subject to certain conditions. This is established in the Wage Cost Benefits Act (Wet tegemoetkomingen loondomein, Wtl).

This benefit consists of a fixed amount per paid hour, with a set maximum per year. As of 2025, there is only one form: wage cost benefits (LKV). The other option, low-income benefits (LIV), will be discontinued in 2025. Further changes are planned in the coming years.

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Published on 1 April 2025

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