EUPayConcierge
EN

Guides

What changes in EU payroll rules in 2027

By the EU Pay Concierge editor · 23 Oct 2026 · Figures computed live with the rules in force this month · How we calculate

Payroll rules change every January, and sometimes in the middle of the year. This page lists the changes for 2027 that are already set in law or officially announced for the countries the calculator covers, each with its source and the date it was checked. It also lists changes to 2026 that have been voted or proposed but are not yet law, because they may still change 2026 payslips retroactively. It does not speculate: a change appears here only when a dated source exists, and it enters the calculator only once it is in force.

All sources below were checked on 13 October 2026, the date of the last full review of the country rules.

Changes already set for 2027

Netherlands: the 30% ruling becomes 27%

The Dutch expat ruling lets an employer pay part of the salary of a qualifying employee recruited from abroad as a tax-free allowance. In 2026 the allowance is 30% of the salary, as long as the taxable salary stays above the salary norm of €48,013 a year (€36,497 for employees under 30 with a recognised master’s degree). The allowance is capped at €78,600 a year. From 2027 the percentage falls to 27% for new cases. Source: SRA, “Expatregeling vanaf 2027 27%”, October 2026; SRA, “WNT-norm vanaf 2026 voor alle expatregelingen”, February 2026.

Netherlands, €6,000 gross a month with the 30% ruling (2026 rules)Single, no children, permanent contract, small employer, 30% ruling granted. Rules in force in October 2026; monthly amounts are the annual result ÷ 12.
ItemStatutory ratePer month
Gross salary€6,000
Employee social contributions
State pension premium (AOW), within bracket 117.90%€580.01
Surviving dependants premium (Anw), within bracket 10.10%€3.24
Long-term care premium (Wlz), within bracket 19.65%€312.68
General tax credit (AHK), premium share€3,115, −6.398% above €29,736; premium share 27.65/35.75−€115.56
Labour tax credit (arbeidskorting), premium sharemax €5,685; premium share 27.65/35.75−€346.24
Income tax
Income tax, bracket 1 (tax part of the combined 35.75%)8.10%€262.46
Income tax, bracket 2 (€38,883 – €78,426)37.56%€360.48
General tax credit (AHK), tax sharetax share 8.10/35.75−€33.85
Labour tax credit (arbeidskorting), tax sharetax share 8.10/35.75−€101.43
Employer contributions (on top of gross)
Unemployment fund (AWf), low premium2.74%€115.08
Disability fund (Aof), low premium6.27%€263.34
Childcare surcharge on the disability premium (Wko)0.50%€21
Return-to-work fund (Whk: WGA 0.96% + ZW 0.56%), 2026 average1.52%€63.84
Health insurance levy (Zvw), employer6.10%€256.20
Net salary (gross − employee contributions − income tax)€5,078.21
Total cost to the employer (gross + employer contributions)€6,719.46

Open this calculation in the Netherlands calculator and set the same answers.

Under the 2026 rules, €21,600 of the €72,000 annual salary is paid tax-free. Net pay is €5,078.21 a month, against €4,169.78 without the ruling. With the percentage at 27% the tax-free part of the same salary would be €19,440 instead, if the other 2026 parameters stayed the same. The calculator will apply the 2027 rate once the 2027 rules set is published in full.

Sweden: the youth employer fee runs until 30 September 2027

Employers pay 20.81% instead of 31.42% in employer fees for employees born between 2003 and 2007, on pay up to SEK 25,000 a month. The temporary rate started on 1 April 2026 and ends on 30 September 2027, so it still applies for nine months of 2027. Source: Skatteverket, “Lägre arbetsgivaravgifter för ungdomar”, 2026.

Latvia: a higher non-taxable minimum

Latvia’s monthly non-taxable minimum for employees rises from €550 in 2026 to €570 in 2027. It was €510 in 2025. The maximum annual base for social contributions stays at €105,300 for 2025 to 2027. At €2,000 a month in 2026 the non-taxable minimum is part of a calculation that leaves €1,473.80 net; the €20 increase lowers taxable income by €20 a month from January 2027. Source: Valsts ieņēmumu dienests (VID), “Algas nodokļa piemērošana (rates, non-taxable minimum 2025–2027, VSAOI)”.

Slovakia: health insurance rates fixed for 2026–2027

Slovakia’s third consolidation package set health insurance at 5% for the employee and 11% for the employer (2.5% and 5.5% for employees with a disability) for both 2026 and 2027. Source: Podnikajte.sk, “Konsolidačný balíček 2026: schválené zmeny”.

Belgium: the income tax reform takes effect in assessment year 2027

Belgium’s personal income tax reform law of 15 July 2026 was published in the Belgian Official Gazette on 29 July 2026 and applies retroactively from 1 January 2026. Income earned in 2026 is assessed in 2027 under the new rules, which the calculator already uses. Source: EY Belgium, “Update on newly adopted Belgian personal income tax reform”, 2026.

France: the 2027 Finance Act will set the scale for 2026 income

French income tax for a year’s income is fixed by the following year’s Finance Act. Until the Finance Act for 2027 is adopted, the scale of the Finance Act for 2026 (law 2026-103 of 19 February 2026) is the one in force, and it also drives the withholding grids. The calculator uses that scale and will switch when the new one is law.

Lithuania: child-related tax relief announced from 2027

Alongside the progressive income tax rates that took effect in 2026, Lithuania’s parliament approved family tax relief to apply from 2027. It is not in force in 2026 and is not yet modelled. Source: LRT, “Seimas approves progressive income tax rates”.

Pending changes to 2026, not yet law

These measures would change 2026 pay retroactively if they are enacted. The calculator does not include them, and each affected country page says so next to the result.

How the calculator handles rule changes

Each country’s rules are stored as dated sets, each with a first and last month. A change announced for a future date is added as a new set, so the rules of one month never overwrite those of another. Measures that are only announced or still in parliament are marked provisional and are not used for current results. Every country page shows the date its rules were last checked. Our methodology page explains the process in full.

See the current rules for the Netherlands, Sweden, Latvia, Slovakia, Belgium, France, Portugal and Luxembourg.

Frequently asked questions

Does the Dutch 30% ruling change in 2027?

Yes. From 2027 the tax-free allowance falls from 30% to 27% of salary for new cases (SRA, October 2026).

Until when does Sweden’s reduced youth employer fee apply?

Until 30 September 2027. It started on 1 April 2026 and applies to employees born 2003–2007, at 20.81% on pay up to SEK 25,000 a month.

What is Latvia’s non-taxable minimum in 2027?

€570 a month, up from €550 in 2026 (VID).

Will Portugal cut income tax for 2026?

Parliament approved a cut to the rates of brackets 1 to 6, backdated to January 2026, on 9 October 2026. It is not yet law, so the calculator still uses the rates in force.

When does the calculator apply new rules?

When they are in force. Announced changes are stored as dated rule sets marked provisional and are not used for current results until they are law.

Calculators for this guide

More guides

This guide explains general rules. It is not individual tax, payroll or legal advice. Found an error? Write to us via the contact page.