Back Disclaimer

Payroll and Benefits Guide Curaçao

Last updated: Mar 03, 2026

Currency
Netherlands Antillean guilder (ANG)
Employer Taxes
27%
Payroll Frequency
Monthly
Employee Costs
13%
Capital
Willemstad
Date Format
dd/mm/yyyy
Fiscal Year
January 1 to December 31
video poster

Contribution

Employer Payroll Contributions

Contribution Type Rate
Old-age insurance (AOV) 9.0%
Survivors’ insurance (AWW) 0.5%
Sickness insurance (ZV) 1.9%
Accident insurance (OV) 0.5–5.0% (industry risk-rated)
Basic health insurance (BVZ) 9.3%
Exceptional Medical Expenses (AVBZ) 0.5%
Cessantia (statutory severance levy) ANG 40 per employee/year
Total Employer Cost ~22–27% of gross salary

Employee Payroll Contributions

Contribution Type Rate
Old-age insurance (AOV) 6.0%
Survivors’ insurance (AWW) 0.5%
Basic health insurance (BVZ) 4.3%
Exceptional Medical Expenses (AVBZ) 1.5%
Sickness insurance (ZV) None (employer-paid only)
Total Employee Cost ~12–13% of gross salary (before tax)

Income Tax

Resident PIT – progressive scale (2025): Curaçao applies progressive rates from 9.75% up to 46.5%; the 2025 income- and wage-tax tables were formally set by ministerial regulations. Brackets for 2025 were widened versus 2024.

Employer taxes

Highest
Lowest

Working Hours

General
Standard working hours are 40 hours/week.

Overtime
Overtime attracts statutory surcharges of at least +50% (AR 2000). In practice, common surcharges are +150% for exceeding legal hours, +200% on weekly rest day/Sunday, and +250% on public holidays.

Payroll

Payroll Cycle

The payroll frequency is monthly.

13th Salary

A 13th-month salary is not mandatory by law

Leave

Annual Leave (vacation)

Employees are entitled to minimum 15 working days per year after one year of service

PTO carryover

In Curaçao, statutory annual leave entitlement (minimum ~15 working days) is regulated by local vacation law, and employees are expected to take their leave within the relevant period following accrual. The statutory text does not expressly establish a broad automatic carryover entitlement for unused leave beyond the year it’s due, and certain provisions indicate that rights to vacation can lapse in specific cases (e.g., extensive absence due to sickness or legal obligations). However, many employers allow leave to be scheduled later in practice, and unused leave must ultimately be settled (e.g., taken or compensated) rather than simply extinguished without basis.

Public Holidays

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
16 February 2026 Monday Carnival Monday Standard holiday
3 April 2026 Friday Good Friday Standard holiday
5 April 2026 Sunday Easter Sunday Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday King’s Birthday Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
24 May 2026 Sunday Whit Sunday (Pentecost) Standard holiday
2 July 2026 Thursday Curaçao National Flag and Anthem Day (Flag Day) Standard holiday
10 October 2026 Saturday Curaçao Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday
26 December 2026 Saturday Second Day of Christmas (Boxing Day) Standard holiday

Sick Days

Under ZV (sickness insurance), SVB pays 80% of daily wages for medically certified incapacity from day 4 of sickness (the first 3 days are a waiting period; exceptions for hospital admission). Benefit can continue for prolonged illness as determined by SVB medical control; the employer pays the benefit on normal paydays and is reimbursed via the scheme.

Maternity Leave

Total 14 weeks (typically 2–6 weeks pre-natal and 8–12 weeks post-natal). Covered under ZV/BVZ; paid at 100% of salary per prevailing practice under social insurance.

Paternity Leave

Not yet generally statutory in Curaçao as of 2025.

Employer taxes

Highest
Lowest

Termination

Termination Process
Curaçao has permit-based dismissal. An employer generally must first obtain a dismissal permit from the Director of Labor Affairs (SOAW). Alternatives are court dissolution or mutual agreement. After permission is granted, the employer gives written notice and settles all dues (salary, accrued vacation, etc.). Collective/economic redundancies must follow the permit procedure; failure to comply risks nullity and damages.

Notice Period
Notice is only given after the dismissal permit. The period of notice is generally as agreed in the employment contract and must observe any minimums that apply; the authority’s permit specifies the effective date.

Severance Pay
Statutory Cessantia severance applies when employment ends for reasons other than the employee’s gross misconduct, calculated by years of service (fixed schedule under the Cessantia Ordinance) and financed by the employer (including an annual ANG 40 levy). Contract/CBAs may provide more generous severance; court awards may apply in unlawful dismissal.

Probation Period
Probation must be in writing in the contract; typical durations are up to 2 months (longer for certain senior roles by agreement). During probation, either party may end the contract with reduced formalities.

Immigration

  • Non-residents require authorization under the Landsverordening arbeid vreemdelingen (foreign workers ordinance) and admission/residence processing via the government (Toelatingsorganisatie).

  • Employers sponsor the work permit; processing involves labor-market checks and contract registration.

  • After entry, residence/work status must be finalized locally

Minimum Wage

The minimum wage is ANG 2,029.90 per month.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

VAT

Curaçao does not have VAT (yet). It applies sales tax (OB/TOT)—commonly 6%, with 7% on accommodations and some higher/lower rates by category.

Stay up to date on payroll & employment law changes

Questions & Answers

Subscribe
Notify of
guest
0 Comments
Oldest
Newest Most Voted
Inline Feedbacks
View all comments

See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws

While Papaya has made efforts to ensure the accuracy and timeliness of the information provided here, Papaya does not offer any warranties or representations, whether express or implied, regarding its correctness. The information is subject to change without prior notice. Additionally, the content of this publication may be affected by changes in (tax or others) laws in various jurisdictions. None of the information in this publication should be construed as a commercial offer or solicitation, or as a recommendation or any specific transaction. It should not be considered as a substitute for engaging in a legal, tax, financial, investment, or accounting consultancy. Papaya is not responsible for any loss or damage incurred from the use of or reliance on the information provided herein.
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Curaçao
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
16 February 2026 Monday Carnival Monday Standard holiday
3 April 2026 Friday Good Friday Standard holiday
5 April 2026 Sunday Easter Sunday Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday King’s Birthday Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
24 May 2026 Sunday Whit Sunday (Pentecost) Standard holiday
2 July 2026 Thursday Curaçao National Flag and Anthem Day (Flag Day) Standard holiday
10 October 2026 Saturday Curaçao Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday
26 December 2026 Saturday Second Day of Christmas (Boxing Day) Standard holiday