What will change for entrepreneurs and employers in 2022?

Publication date: 21 December 2021
Like every year, 2022 will start with a number of changes in laws and regulations. We have listed the most important changes for entrepreneurs and employers in this blog.


Privacy in the Commercial Register

The home address of directors and entrepreneurs is no longer disclosed in the Commercial Register of the Chamber of Commerce. Only authorized government bodies – including the Tax and Customs Administration – bailiffs, civil-law notaries and lawyers can view these data. The business address of a company is still disclosed. The government is looking for a possibility to shield this as well if it is also the home address of the entrepreneur.

This measure is in line with the shielding of the home address in the UBO register. As of 27 March 2022, all companies must have entered the data of their UBOs in this register.

More persons entitled to vote in works council elections

Employees and temporary agency workers are sooner entitled to vote in works council elections. For employees, the term is shortened from 6 to 3 months. Temporary agency workers are entitled to vote in works council elections if they have been employed in the enterprise for at least 18 months. This used to be 30 months. In addition. employees are allowed to stand for election after 3 months. This used to be 1 year.

Women at the top of businesses

At least one third of the members of supervisory boards of listed companies must be women. Appointments that do not meet this quota are void. In addition, large companies must set targets for a more balanced distribution of men and women in the company’s top positions.

Support measures lockdown

Because of the new lockdown, entrepreneurs and employers will also be able to rely on  support measures again in 2022. This concerns TVL Q1 2022 for fixed costs and NOW6 for wage costs.

Minimum wages

As of 1 January 2022, the amounts of the statutory minimum wage will increase. This is now repeated every six months. The new Cabinet wants to further increase the minimum wages and also introduce a minimum hourly wage.

Protection for whistleblowers

The protection for whistleblowers will be extended. It will now apply not only to persons who work for the company, but also to anyone who has work-related dealings with the company, including, for example, suppliers and shareholders. The protection for reporting abuse will also apply to reporting breaches of EU law. Furthermore, stricter rules will apply to the whistleblower regulations that companies must have. The legislation should have been implemented on 17 December 2021, but is still pending.

Smoking rooms

As of 1 January, companies are no longer allowed to have separate smoking rooms. Anyone who wants to smoke during working hours will have to go outside.

Working-from-home allowance

Since employees work from home more frequently and thus incur expenses, a tax-free working-from-home allowance will be introduced. Employers may pay their staff a maximum of EUR 2 per day. This also applies if the employee only works from home for part of the day. Because of the working-from-home allowance, the possibility of continuing to pay a fixed travel allowance when employees work from home will lapse.

More information

Do you have any questions about the upcoming changes or are you looking for legal assistance and advice in the event of a dispute? Please contact us:

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