This FAQ concerns the new collective labor agreement. The agreement is not yet final, as it is subject to approval following the trade unions’ member consultation.
IOB (Individual Development Budget)
During the new collective agreement, the individual development budget (IOB) will be discontinued. What exactly does this mean?
What will change as of 1 January 2026?
As of 1 January 2026, employees will no longer accrue an IOB budget. However, they will still be able to use any budget already accrued.
The new collective labor agreement will provide a sector-wide collective scheme giving employees access to online training courses for personal and professional development. Once this new scheme is in place, the IOB will be discontinued in its entirety and employees will no longer be able to use any remaining budget.
Can employees still use their accrued IOB?
Yes, employees can continue to use their accrued IOB until the new scheme comes into effect. However, from 1 January 2026, you will no longer accrue new IOB.
When will the new scheme be available?
We aim to have the new scheme in place as soon as possible. We do not have an exact date at this time.
Freezing of step increases (tredebevriezing)
The new collective labor agreement stipulates that the right to a raise will expire in 2026 and be reinstated in 2027.
What does a step freeze entail?
Upon reaching one year of experience in the relevant position, employees receive a step increase. These will be frozen for a period of one year. This means that employees who reach one year of experience in 2026 will not receive the step increase that year.
But please note that this arrangement also applied in 2024. Employees who joined the company in 2024 were not entitled to a step increase in 2025. This group of employees is therefore not entitled to a step increase in 2026 either.
The step increase is separate from the collective labor agreement increases. These do apply to employees who fall under the Retail Non-Food collective labor agreement.
Does the step freeze also apply to performance-related pay?
In principle, the step freeze also applies to performance-related pay. INretail advises looking at each situation individually, because as an employer you also want to take the employee’s performance into account when determining their pay.
Travel allowance
When does the travel allowance scheme come into effect?
The travel allowance scheme will come into effect on 1 January 2027.
Please note: this is one year later than the new Retail Non-Food collective labor agreement comes into effect. The provision will not yet apply in 2026.
How much is the travel allowance?
The allowance is €0.19 per kilometer. The allowance applies to the number of kilometers above 10 kilometers one way, up to a maximum of 40 kilometers.
Who is eligible for the allowance?
The allowance applies to all employees who fall under the Retail Non-Food collective labor agreement and have a one-way commute of at least 10 kilometers.
- The count starts at 10 kilometers.
- For example: for 11 kilometers one way, the allowance is (2 × 1 km) × €0.19 = €0.38 per working day.
- A maximum of 40 kilometers one way is reimbursed.
Does it matter what mode of transport is used?
No, it does not matter. The allowance applies regardless of the mode of transport (private or public).
What if my company already provides travel expenses to employees?
Companies that already have their own travel expense scheme may continue to apply it.
If, as of 1 January 2026, a company has a scheme that is less favorable than the new collective labor agreement, it can apply for an exemption from the Social Committee for Non-Food Retail.
What applies if my company already has a more favorable travel allowance than the collective labor agreement?
If, as of 1 January 2026, a company applies a more favorable travel allowance than the collective labor agreement, this more favorable arrangement will continue to apply.
In this case, the collective labor agreement does not have a downward leveling effect: employees therefore retain the allowance that is more favorable to them.
Please note: an employer cannot unilaterally reduce a more favorable arrangement. This can only be done with the written consent of the employee.
How is the distance calculated?
The travel distance is determined once upon commencement of employment based on the shortest route.
