Most workers will get an increase in take-home pay in 2025 but some part-timers will not benefit, according to calculations by salary processing company ADP Nederland.

Everyone who earns more than €2000 a year will have more to spend, excluding the impact of pay rises, ADP said. In particular, people earning the minimum wage and working a 40 hour week will have €58 more in disposable income.

The change is due to the introduction of a new tax band which means people will pay 35.82% rather than 36.97% tax on the first €38,441 of their income. The second tax band is higher – 37.48% up to €76,817 – and there is no change to the third, which remains 49.5%.

“The lower first tax band means most people will benefit,” said ADP’s Dik van Leeuwerden.

However, people earning between €1000 and €2000 a month will have around €30 a month less to spend because of the cut in the general tax discount, ADP said.

This year the average increase in take-home pay, excluding pay rises, was €70 a month.