{"id":13882,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/wijzigingen-loonkostenvoordelen-per-2025\/"},"modified":"2024-11-07T04:00:00","modified_gmt":"2024-11-07T04:00:00","slug":"wijzigingen-loonkostenvoordelen-per-2025","status":"publish","type":"post","link":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/","title":{"rendered":"Wijzigingen loonkostenvoordelen per 2025"},"content":{"rendered":"<p>Het lage-inkomensvoordeel (LIV) vervalt per 1 januari 2025. Het loonkostenvoordeel (LKV) voor oudere werknemers wordt voor dienstbetrekkingen, die zijn begonnen op of na 1 januari 2024, in 2025 verlaagd. Per 1 januari 2026 wordt dit LKV afgeschaft.   De vrijgekomen middelen worden gebruikt voor het structureel maken van het LKV doelgroep banenafspraak. Vanaf 2025 worden de criteria verruimd van het LKV voor het herplaatsen van een werknemer met een arbeidshandicap. Daardoor komen werkgevers in meer gevallen in aanmerking voor dit LKV.  <\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Het lage-inkomensvoordeel (LIV) vervalt per 1 januari 2025. Het loonkostenvoordeel (LKV) voor oudere werknemers wordt voor dienstbetrekkingen, die zijn begonnen op of na 1 januari 2024, in 2025 verlaagd. Per 1 januari 2026 wordt dit LKV afgeschaft.  <\/p>\n","protected":false},"author":1,"featured_media":13743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-13882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" \/>\n<meta property=\"og:description\" content=\"Het lage-inkomensvoordeel (LIV) vervalt per 1 januari 2025. Het loonkostenvoordeel (LKV) voor oudere werknemers wordt voor dienstbetrekkingen, die zijn begonnen op of na 1 januari 2024, in 2025 verlaagd. Per 1 januari 2026 wordt dit LKV afgeschaft.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-07T04:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"534\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Wijzigingen loonkostenvoordelen per 2025\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\"},\"wordCount\":80,\"publisher\":{\"@id\":\"https:\/\/practical.nl\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg\",\"articleSection\":[\"Eindejaarsactualiteiten\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\",\"url\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\",\"name\":\"Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\",\"isPartOf\":{\"@id\":\"https:\/\/practical.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage\",\"url\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg\",\"contentUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg\",\"width\":800,\"height\":534},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/practical.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wijzigingen loonkostenvoordelen per 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/practical.nl\/en\/#website\",\"url\":\"https:\/\/practical.nl\/en\/\",\"name\":\"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\",\"description\":\"Meer doen dan all\u00e9\u00e9n de boekhouding, salarisadministratie of belastingaangifte...\",\"publisher\":{\"@id\":\"https:\/\/practical.nl\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/practical.nl\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/practical.nl\/en\/#organization\",\"name\":\"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\",\"url\":\"https:\/\/practical.nl\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg\",\"contentUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg\",\"width\":158,\"height\":38,\"caption\":\"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\/\/practical.nl\/en\/author\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/","og_locale":"en_US","og_type":"article","og_title":"Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","og_description":"Het lage-inkomensvoordeel (LIV) vervalt per 1 januari 2025. Het loonkostenvoordeel (LKV) voor oudere werknemers wordt voor dienstbetrekkingen, die zijn begonnen op of na 1 januari 2024, in 2025 verlaagd. Per 1 januari 2026 wordt dit LKV afgeschaft.","og_url":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/","og_site_name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","article_published_time":"2024-11-07T04:00:00+00:00","og_image":[{"width":800,"height":534,"url":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#article","isPartOf":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/"},"author":{"name":"","@id":""},"headline":"Wijzigingen loonkostenvoordelen per 2025","datePublished":"2024-11-07T04:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/"},"wordCount":80,"publisher":{"@id":"https:\/\/practical.nl\/en\/#organization"},"image":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg","articleSection":["Eindejaarsactualiteiten"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/","url":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/","name":"Wijzigingen loonkostenvoordelen per 2025 - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","isPartOf":{"@id":"https:\/\/practical.nl\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage"},"image":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg","datePublished":"2024-11-07T04:00:00+00:00","breadcrumb":{"@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#primaryimage","url":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg","contentUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/0de0cfc6-52ba-4a3d-9e6b-3de49b634760.jpg","width":800,"height":534},{"@type":"BreadcrumbList","@id":"https:\/\/practical.nl\/en\/wijzigingen-loonkostenvoordelen-per-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/practical.nl\/en\/"},{"@type":"ListItem","position":2,"name":"Wijzigingen loonkostenvoordelen per 2025"}]},{"@type":"WebSite","@id":"https:\/\/practical.nl\/en\/#website","url":"https:\/\/practical.nl\/en\/","name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","description":"Meer doen dan all\u00e9\u00e9n de boekhouding, salarisadministratie of belastingaangifte...","publisher":{"@id":"https:\/\/practical.nl\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/practical.nl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/practical.nl\/en\/#organization","name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","url":"https:\/\/practical.nl\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/","url":"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg","contentUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg","width":158,"height":38,"caption":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies"},"image":{"@id":"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"","url":"https:\/\/practical.nl\/en\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts\/13882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/comments?post=13882"}],"version-history":[{"count":0,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts\/13882\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/media\/13743"}],"wp:attachment":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/media?parent=13882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/categories?post=13882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/tags?post=13882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}