Payroll update August 2026

1. Final acknowledgements WTL (subsidy)
2. Interns and trainees: important differences
3. Subsidy Practice-Based Learning (“Subsidieregeling Praktijkleren”)

Final acknowledgement WTL (subsidy)

The WTL (Wage Earnings Supplement Act) has already been included in our March payroll update. If you are eligible, you will have already received a provisional decision from the UWV (Employee Insurance Agency) in March.

In July or August, you should have received the same (final) decision, and the allowance should be paid to your account at the end of August. If this is not the case, we advise you to contact the UWV. Your regular payroll processor can, of course, assist you with this if desired.

Interns vs. trainees: the crucial differences

At the beginning of the school year, interns often look for a new internship provider and trainees (also known as apprentices) often look for a new traineeship.

Are you planning to bring in an intern or trainee? If so, it would be wise to check with us in advance which of the two you are considering. Many people confuse interns and trainees, while there are crucial differences when it comes to remuneration. A trainee earns the minimum wage applicable to him/her, is subject to the collective bargaining agreement (if a collective bargaining agreement applies at the company) and compulsory contribution payments, and may be entitled to a pension. All these obligations do not apply to an intern. A wrong (self) assessment can therefore have serious financial consequences.

Please feel free to contact us if you have any questions.

Subsidy Practice-Based Learning (“Subsidieregeling Praktijkleren”)

Did you employ trainees or students during the school year of 2025 – 2026? Then you may be eligible for the Subsidy for Practice-Based Learning, this is an allowance for costs you incur as a learning company during the supervision of the trainee/student. The maximum amount of this subsidy is € 2.700,- for a full school year. The terms and conditions are different for each level of education. A subsidy request can be submitted until the 17th of September.

Please note that as of now, we require chain authorization to perform this service for our customers. You can read more about this in one of our old updates (in the section “eHerkenning and chain authorisations”). If you have any questions about this or if you need help with the application, we would be happy to hear from you.