--- title: "Payroll update July 2026" description: "Relevant payroll and HR information for employers: final acknowledgements WTL (subsidy), half-yearly indexation of the minimum wage and maximum daily income, NMBRS: 2FA and ESS App update, and Subsidy Practice-Based Learning." url: "https://rs-finance.ubo-dev.nl/en/actueel/payroll-update-july-2026/" language: "en" --- Payroll & HR # Payroll update July 2026 Author Jamie Hagen 1. Final acknowledgements WTL (subsidy) 2. Indexed statutory minimum wages 3. Indexed highest average daily income 4. NMBRS: 2FA and ESS App update 5. 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](https://rs-finance.ubo-dev.nl/en/insights/payroll-update-march-2026/). 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 receive 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. ## Indexed statutory wages As of July 2026, the [minimum wages](https://www.government.nl/themes/work/minimum-wage/minimum-wage-amounts) will be indexed again with approximately 1,85%. Therefore, as of July, we automatically apply these to all employees currently earning the minimum wage. Note: the minimum hourly wage can deviate in a collective labor agreement (CLA). In that case we apply the CLA hourly wage instead of the aforementioned. Do you have any questions about this? Do not hesitate to [contact](https://rs-finance.ubo-dev.nl/en/contact/) us. ## Indexed highest average daily income With effect from July 2026, all [maximum daily income](https://www.uwv.nl/nl/premies-bedragen/maximum-dagloon) _(available in Dutch only)_ will again be indexed by the Netherlands Employee Insurance Agency (“UWV”). These rise along with the indexation minimum wages. We automatically adjust the maximum hourly wages in NMBRS as of July 1st. This affects the 70% continued payment of employees based on the highest average daily income. Examples include additional birth leave and paid parental leave. The amount paid per hour will be higher for these employees as of July. For employees who earn less than the maximum, nothing changes. This also applies if there are other agreements within your company for these arrangements. Questions about this? Contact your payroll provider. ## NMBRS: 2FA and ESS App Update As of July 1st, 2026, NMBRS will require two-factor authentication (2FA). This applies to all logins (including those of former employees). This means that you will no longer be able to log in using only your password. NMBRS is implementing this to ensure that all sensitive personal information is even more securely protected. Make sure you have this set up, otherwise you will (temporarily) lose access. The step-by-step guide differs for users who already use 2FA and those who do not. For users who already use 2FA, this login method will soon be discontinued. Both existing and new users can find the necessary steps [here](https://support.nmbrs.nl/hc/nl/articles/32935692385042-Wijziging-Tweestapsverificatie-2FA-Visma-Connect) _(available in Dutch only)_. At the bottom of that article, you’ll find the most common technical questions. **Note:** When setting up or changing your 2FA, you will receive an email from _do.not.reply@mail.connect.visma.com_, which often ends up in your spam folder. In [this demo](https://app.teamwalnut.com/player/?demoId=d6e35cc7-11a4-4bea-bd67-7d1700ddeec1&screenId=ae71231d-6827-4b2b-a955-0ed1d5cb5a01&showGuide=true&showGuidesToolbar=true&showHotspots=true&openGuidesToolbar=false) _(available in Dutch only)_ you’ll see how to change or set up 2FA. If you’re unable to set it up (even with the help of the articles), please contact NMBRS directly at 085-8889960\. You will be asked for the domain; this is “rs-finance.nmbrs.nl”. In addition to 2FA, the NMBRS ESS App was updated at the end of May. Older versions of the app no longer function properly. Therefore, please make sure you have updated the app to the latest version. ## 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](https://business.gov.nl/subsidies-and-schemes/practice-based-learning-third-learning-pathway/), this is an allowance for costs you incur as a learning company during the supervision of the trainee/student. The amount of this subsidy is € 2.700,- for a full school year (max). 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](https://rs-finance.ubo-dev.nl/actueel/payroll-update-augustus-2024/) (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. ## also interesting [![Een hand laat muntjes in een klein roze spaarvarkentje op een tafel vallen.](https://rs-finance.ubo-dev.nl/media/uploads/2026/09/LC1btPg_x0o4HQ6W_RS-blog-Wet-toekomst-pensioenen.png?width=700 "RS-blog-Wet-toekomst-pensioenen")check your _pension_Read more](https://rs-finance.ubo-dev.nl/en/actueel/dutch-future-pensions-act-dont-wait-until-2028/)[![Iemand die aan een tafel zit te werken, typend op een open laptop met de handen boven het toetsenbord, met een mok koffie en een klein potplantje ernaast.](https://rs-finance.ubo-dev.nl/media/uploads/2026/09/CbUIEmz82RuOrx0D_RS-blog-payroll-update-augustus-2026.png?width=700 "RS-blog-payroll-update-augustus-2026")update _August_Read more](https://rs-finance.ubo-dev.nl/en/actueel/payroll-update-august-2026/)