合规
荷兰2026薪资规则更新
荷兰政府已正式公布 2026 年最低工资新标准，标志着该国薪资体系进一步向更透明、更公平的方向迈进。
自 2026 年 1 月 1 日起，21 岁及以上员工的最低时薪将提升至 €14.71（税前）。年轻员工则继续适用按年龄递增的最低工资标准。
这一调整是自 2024 年启动的更大改革的一部分。当时，荷兰正式取消固定的月薪最低标准，全面转向以时薪为核心的工资制度。
2026 年最低时薪（按年龄划分）
以下为 2026 年适用的税前最低时薪：
- 21 岁及以上：€14.71
- 20 岁：€11.77
- 19 岁：€8.83
- 18 岁：€7.36
- 17 岁：€5.81
- 16 岁：€5.07
- 15 岁：€4.41
固定月薪制度已成为历史
在现行体系下，最低工资的合规标准不再以固定月薪或周薪表为基础，而是完全依据实际工作时数进行计算。
被纳入计算范围的工作时间包括：
- 实际出勤工时
- 带薪休假
- 带薪病假
由于每个月的工作日数量不同，即使时薪不变，员工每月的实际收入也可能有所浮动。
这些变化意味着什么？
对雇主而言，这一制度更强调精确的工时记录与薪资计算。
对员工而言，这意味着更清晰、更透明的薪资保障，每一小时的劳动都受到法律保护。
荷兰的最低工资制度，已经从“固定月薪承诺”，转变为“按小时公平支付”。
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