Netherlands desk · Payroll · EOR · Immigration About the Bulletin

Vol. 2026
Continuous edition

Form I-130 Bulletin

What changed.
What it means for you.

Updated 2026

About the Bulletin

An independent desk for Dutch payroll rule changes

An independent news-style guide that explains Dutch payroll, employer-of-record and work-permit rule changes, always dated to the year they take effect.

The Form I-130 Bulletin is an independent explainer publication about employing people in the Netherlands. It follows the rules that move every year, such as salary thresholds, the 30% ruling for incoming employees, the statutory minimum wage, collective labour agreements (CAOs), sponsor-licence and work-permit policy, and the filing calendar that payroll teams work to.

How we write

Each article follows the same newsroom structure. It opens with a dateline and the short version, then explains what changed, what it means for you as an employer, HR lead or payroll manager, and the year the rule takes effect. Where figures are indexed or revised annually, we say which year a figure belongs to, so you can tell at a glance whether a page is current.

What we are not

The Bulletin is a guide, not a law firm, tax adviser or government body. Articles explain general rules in plain language. For a decision about a specific employee, contract or permit, check the official source (such as the Belastingdienst, the IND or the relevant CAO text) or ask a qualified adviser.

Corrections

Dutch employment rules change often. When a rule or figure changes, the article is revised and its date updated. If you spot something that is out of date, treat the official source as leading.