The employment conditions groups linked to APG are not updated for 2026 yet and will not be updated in time for the calculation deadlines for the first payroll period. This affects the following employment conditions groups: ‘NL-0301a/b Bouw & Infra ‘, ‘NL-0302a/b Hellende daken’, ‘NL-0601 Timmerindustrie’, ‘NL-1801 Schoonmaak- en Glazenwassersbedrijf’, ‘NL-4501 Woondienst’, ‘NL-5701a/b Afbouw’, ‘NL-5801a/b Bitumineuze en Kunststof Dakbedekkingsbedrijven’ and ‘NL-6001 Natuursteen Vakwerkbedrijven in de Bedrijfstak’.
Please be aware that you can calculate and finalize the first payroll period of 2026 with the current settings, which are still based on the 2025 pension schemes. If you choose to proceed with processing the first payroll period of 2026 with the current settings, you will need to correct retroactively with the new pension settings after the employment conditions groups are updated. In that case refrain from sending in the pension declaration for the first payroll period until further notice. Be aware that the retroactive correction will cause a lower net amount to be paid to the employees in the second payroll period.
The tax settings are up to date for all employment conditions groups. Processing the first payroll period with the current settings has limited impact on the tax declaration, which will be corrected automatically in the next payroll tax declaration after the retroactive correction.
We are working on updating the employment conditions groups as soon as possible. This page will be updated when new information becomes available. Our apologies for the inconvenience.