R&D hourly wage

Definition

The R&D hourly wage is the hourly rate that, together with the number of granted R&D hours, RVO uses to calculate the R&D base — and thus the basis for the WBSO benefit. RVO sets the R&D hourly wage based on the company's payroll administration from two years earlier: the average hourly wage of the employees who performed R&D work in that reference year. If you did not hold an S&O declaration in that reference year, or lacked usable wage data — for instance because you had just started out — RVO instead applies the flat-rate R&D hourly wage, set at €29 for 2026. The R&D hourly wage therefore works with a two-year lag: changes to this year's salaries only show up in your R&D hourly wage two years from now. For companies that are growing or hiring higher-paid technical staff, this can mean the applied hourly wage (temporarily) diverges from current wage costs. The R&D hourly wage is one of the two building blocks of the R&D base, alongside the number of R&D hours; both need to be accurate to correctly calculate the WBSO benefit and to avoid issues at the realisation report stage.

Frequently asked questions

What is the R&D hourly wage?

The R&D hourly wage is the hourly rate that, together with the R&D hours, is used to calculate the R&D base and thus the WBSO benefit.

How does RVO determine the R&D hourly wage?

RVO bases the R&D hourly wage on your company's payroll administration from two years earlier, averaged over the employees who performed R&D work at that time.

What is the flat-rate R&D hourly wage in 2026?

If you did not hold an S&O declaration or usable wage data two years earlier, the 2026 flat-rate R&D hourly wage of €29 per hour applies.