Low-income benefits (LIV) to be abolished in 2025

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date: 1 January 2025
Prinsjesdag 2024See all changes

What changes?

Do you receive low-income benefits (LIV) for your employees? From 2025, you will no longer receive this contribution towards your wage costs.

Employees that fall under the LIV scheme work at least 1,248 hours per year. And they have an average hourly wage of 100% to 125% of the minimum wage.

Please note: 1 January 2024 the upper limit of the average hourly wage was reduced from 125% to 104%.

For whom?

  • entrepreneurs with employees they receive LIV for

When?

The change in law will enter into effect on 1 January 2025.

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO