Payroll and Benefits Guide Netherlands
Last updated: Mar 03, 2026
Contribution
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Employer Payroll Contributions
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5.46% – 7.64%
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WAO/WIA Aof: Invalidity Insurance Fund 5.49% (small employers) to 7.11% (medium to large employers), applied on income up to 75,864 EUR annually.
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2.74% – 7.74%
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Unemployment Fund (lower: indefinite contracts, High: temporary contracts/on-call employees), applied on income up to 75,864 EUR annually. |
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6.57%
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ZVW : Healthcare Insurance Act, applied on income up to 75,864 EUR annually.
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0.11 % – 3.36%
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WHK: Work Resumption Fund and Sickness Benefits Act applied on income up to 75,864 EUR annually. Applied percentage varies by sector, company size and sector.
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0.50%
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Child Care Premium, applied on income up to 75,864 EUR annually.
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| Variable |
Pension (mandatory under certain setups only, such as EoR circa 16%)
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8.00%
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Holiday allowance accrued on a monthly basis and paid to employees in May.
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23.38% to 33.81%
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Total Employment Cost
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Employee Income Tax
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| 35.82 |
Up to 38,441 EUR annually
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37.48%
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38,441 EUR- 76,817 EUR annually
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49.50%
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Over 76,817 EUR annually
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Note: Special tax rates applies on one-time payments like bonuses, commissions and the annual holiday allowance. The taxation rate is based on the tables published by the Dutch Tax Authorities (DTA); the exact tax rate that will apply depends on the personal circumstances of the worker. The annual wage amount and special rate percentage will be indicated on the worker’s pay slip.
30% ruling for expats
What it is:
A tax advantage for foreign employees recruited from abroad. Eligible workers can receive 30% of their gross taxable salary tax-free as compensation for “extraterritorial costs.”
Key Points (as of 2024)
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The planned reduction (30% → 20% → 10%) has been cancelled.
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The allowance remains at 30% for up to 5 years.
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Salary thresholds:
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General: €46,107 taxable income per year.
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Under 30 with a qualifying master’s degree: €35,048 per year.
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Cap: Allowance applies only up to a maximum taxable salary of €233,000.
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Location requirement: Must have lived >150 km from the Dutch border for at least 16 of the 24 months before employment.
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Exclusions: Not valid for residents of Belgium, Luxembourg, and nearby regions of Germany, France, or the UK.
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Registration: Worker must register after signing the Dutch employment contract.
Transitional Rule
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Employees already under the scheme (before Dec 2022) remain eligible until Jan 2026 under current conditions.
Employer taxes
Employee taxes
Minimum Wage
General
In the Netherlands, the minimum wage (wettelijk brutominimumloon) for employees 21 years and over has been increased to €14.40. For a full-time (40 hours per week) employee paid with a fixed monthly salary, the gross minimum monthly salary is €2,469. In addition, youth minimum wages have been adjusted proportionally for employees aged 15 to 20. For example:
- 20 years: €11.52
- 19 years: €8.64
- 18 years: €7.20
- 17 years: €5.69
- 16 years: €4.97
- 15 years: €4.32
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
In the Netherlands, the payroll frequency is monthly. Work between the first and last day of the month is typically paid on the last day of the month.
13th Salary
13th-month salary payments are customary in the Netherlands and should be paid in November or December of each year; this is stipulated in the employee’s employment contract or collective agreements.
Authority Payments
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Authority Payment |
Paid To |
Due Date |
Method |
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Belastingdienst Apeldoorn |
End of the following month |
Wire Transfer |
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Hafkamp gerechtsdeurwaarders |
Employer Contribution and Income tax |
No recurring payment, therefore there isn’t any due date |
eCheck (Local) |
Working Hours
General
The standard working week in the Netherlands may be no longer than 45 hours. This is commonly 40 hours per week of 8 hours per day over 5 days.
Overtime
The Working Hours Act sets strict maximum limits that include any overtime worked. These limits are not intended for regular practice but for exceptional circumstances.
| Aspect | Regulation Details |
| Standard Work Week | Typically 36 to 40 hours per week (determined by contract/CAO). |
| Maximum Daily Hours | 12 hours in a single shift. |
| Maximum Weekly Hours (Short-Term) | 60 hours in a single week. |
| Maximum Weekly Hours (Long-Term Average) | 48 hours per week on average, calculated over a 16-week period. |
| Intermediate Limit | 55 hours per week on average, calculated over a 4-week period. |
| Rest Periods (Mandatory) | Minimum of 11 consecutive hours of rest between shifts (may be reduced to 8 hours once per week). Minimum of 36 consecutive hours of rest per week. |
| Exemptions | Senior managers and highly paid executives (often earning more than three times the minimum wage) may be exempt from the working hours and rest period limitations. |
Overtime Pay Rates (Contractual)
Overtime is defined as hours worked beyond the standard work week agreed upon in the contract (usually 36-40 hours).
| Compensation Detail | Formal Governmental Requirement | Notes |
| Minimum Pay Rate | No statutory minimum premium rate (e.g., 150%) is set for general overtime. | Compensation is determined by the Collective Labour Agreement (CAO) or individual employment contract. |
| Common Practice | 50% or 100% premium or time off in lieu (TOIL). | Many CAOs or contracts stipulate a premium rate, often 150% or 200% for weekend/holiday work, but this is a contractual minimum, not a legal one for the general workforce. |
| Compensation Obligation | If the contract is silent, a court may still rule that an employer must provide compensation as expected of a “good employer.” | The actual hourly wage paid must never fall below the statutory minimum hourly wage. |
Premiums for Night Work and Sunday Work
| Day/Condition | Statutory Requirement | Notes |
| Night Shift (00:00 to 06:00) | Maximum of 10 hours per shift, followed by an extended rest period. | Compensation is generally determined by CAO or contract; no statutory premium is mandated. |
| Sunday Work | Employees have a right to refuse Sunday work unless agreed upon or required by the nature of the work. | Employees are entitled to at least 13 free Sundays per year. There is no statutory premium for Sunday work. |
| Mandatory Holiday Pay | Employees are entitled to their regular pay for public holidays, but payment for working on a public holiday is generally determined by CAO or contract. |
Leave
Annual Leave (vacation)
A full-time employee is entitled to 20 working days of paid annual leave per year. However, in the Netherlands, it is common practice to offer 25 or even 32 days of paid annual leave.
Also, any leave accrued from the previous year must be used by July, and the employer must inform the employee if this is about to expire (although this requirement is only for the statutory minimum number of days).
PTO carryover
In the Netherlands, statutory annual leave (20 days) expires 6 months after the end of the year it was earned unless the employee was unable to take it (e.g., illness), in which case it carries over longer. Employers cannot forfeit statutory leave if they failed to properly inform and enable employees to take it. Above-statutory leave may have different carryover/expiry rules by contract.
Note:
- For Papaya Direct, all unused annual leave will be carried over to next year if employee did not use the belance or could not take it (e.g., illness, other valid reasons) or with employee consent
Public Holidays
Public holidays falling on weekends are lost. Public holidays are not necessarily a paid leave day, as this depends on the employer’s policy or collective labor agreement (CLA).
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 3 April 2026 | Friday | Good Friday | |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 27 April 2026 | Monday | King’s Day | Standard holiday |
| 5 May 2026 | Tuesday | Liberation Day | |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 24 May 2026 | Sunday | Whit Sunday (Pentecost) | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Pentecost Monday) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | Boxing Day | Standard holiday |
Sick Days
If an employee is unfit to work due to illness, the employer is obliged to pay at least 70% of their last earned wages plus holiday allowance up to a maximum of two years. Which concrete percentage applies depends on the content of the employment contract and/or CLA provisions. It is possible to pay a higher percentage of wage (normal in the Netherlands is first year 100%).
- The employer must pay 70% of the employee’s regular wages during the first year of illness (capped at 70% of the Dutch maximum premium wage) If this is less than the minimum wage, then a supplement is required up to the minimum wage amount, 1,995 Euros per month ( July 2023)
- During the second year of illness the employer must pay 70% of the employee’s regular wages. There is no need to supplement if the amount is less than the minimum wage.
It is common practice (and, as such, is set out in most CLAs) to pay 100 % of the full salary during the first year of illness and 70 % of the full salary during the second year.
As per the Working Conditions Act in the Netherlands, it is mandatory for every employer to establish a contract with either a health and safety service or a company doctor. This is referred to as the basic contract. It is the employer’s responsibility to ensure a safe and healthy workplace for their employees. In cases where an employee is suffering from a long-term illness, the company doctor is responsible for evaluating the situation.
Maternity Leave
A pregnant employee is entitled to 16 weeks of paid maternity leave; maternity leave consists of two periods: prenatal leave and postnatal leave.
- Prenatal leave: An employee must take 4-6 weeks leave before the expected due date (zwangerschapsverlof).
- Postnatal leave: A employee must take the remaining 10-12 weeks (bevallingsverlof) which starts from the date of the birth of the child.
Maternity pay is 100% of the workers daily wage based on the previous years average earnings, capped at 256.54 Euros per day. Employers will make the payment but can reclaim a portion of it from The Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV).
In the event that pregnancy or childbirth results in incapacity for work, the employee is eligible for benefits equivalent to 100% of her salary for the maximum of a year after the date of birth.
Paternity/Partner Leave
Partners are entitled to 1 week of ‘birth leave’, which must be taken within the first 4 weeks following the birth. This leave entitlement applies to both full time and part time workers and can be used in one block or spread over the 4 weeks.
Full pay must be given by the employer during ‘birth leave’.
Partners have the right to Extended Partner Leave of up to 5 weeks (25 days), to be taken within the 6 months following the birth. Leave can be taken in one block or spread over 6 months.
Extended Partner Leave is unpaid but workers might be eligible to claim up to 70% of pay from The Employment Insurance Agency (UWV).
Parental Leave
Parents are entitled to take time off for childcare for a maximum period of 26 x the length of their working week. The first 9 weeks must be used within the first year of the child’s life and are paid by The Employment Insurance Agency (UWV), up to 70% of their daily wage capped at 256.54 Euros per day.
The remaining 17 weeks are unpaid (unless stated otherwise in a Collective Labour Agreement or Employment Contract) and can be used until the child reaches the age of 8.
Adoption Leave
Parents who adopt or foster a child are entitled to up to 6 weeks leave; this leave can be taken in one block or spread out over the first 26 weeks since the child was brought home. Workers can apply for an adoption allowance during this period from The Employment Insurance Agency (UWV). At least 3 weeks notice must be given before taking this leave.
Other Leave
The following additional leaves are in place (unless a specific Collective Agreement outlines additional entitlements):
- Emergency Leave or Short Absenteeism with pay is available for as long as is reasonably necessary to take care of unexpected urgent personal reasons which require immediate time off e.g. when making arrangements for the care of a sick family member or in the event of a death in the family. The worker must report this leave as soon as possible and indicate how long they expect to be off; the company must always grant a reasonable request for emergency leave. Once the worker returns the company may request (but is not obligated) for proof the leave was necessary.
- Short-term Care Leave is available at up to twice the weekly working time (maximum of 2 weeks) to take care of a sick parent, child or partner if there is no one else but the worker able to provide this care. During this leave the employer continues to pay up to 70% salary.
- Long-term Care Leave is available at up to six times the weekly working time (maximum of 6 weeks) to take care of a seriously ill parent, child or partner. This leave is unpaid.
- Unpaid Leave can be requested on a full or part time basis by the worker to be agreed by the company, though the company is not under any obligation to agree to it. The employment contract will continue during the leave period, though vacation days will not be accrued during the unpaid leave. Long term unpaid leave may impact the pension scheme and unemployment benefits of a worker and this should be taken into account during a the consultation for unpaid leave.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The termination process varies according to the Employment Agreement and Collective Agreement in place and on the type of contract and reason for termination. Depending on the business reasons, it is very common to end employment via a mutual termination agreement (MTA) due to the high risk of termination and the requirement to provide extensive evidence and documentation as well as a full case assessment. Workers will continue to receive renumeration during this period. For these reasons, it is often more economical for the employer to offer an MTA based on negotiated terms. The average settlement is 3-6 months pay, plus notice pay and workers legal fees.
No termination due to economic reasons or long-term disability may take place without the Employee Insurance Agency (UWV). An application can be lodged with the UWV, called the Form A, 24 hours prior to any discussion with a worker. By doing so, the employee is no longer protected from termination, and MTA discussion can commence. There is a 2-week period to reach an agreement, a further 2-week extension is possible; if no agreement is reached, the employer must be in a position to proceed to the next stage with the UWV application to terminate on economic grounds. The necessary documents must be ready, and the process will continue. The outcome can be the employer is granted a permit to terminate or is rejected from doing so.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Pay period & frequency must be agreed in the employment contract or collective labour agreement. The employer must pay at least once a month for monthly-paid staff. | When employment ends, the employer must pay all wages and entitlements, including the mandatory “transition payment” (transitievergoeding) when applicable. | Wages must be paid in money; though bank transfer is typical practice. |
Notice Period
The statutory minimum notice period for termination in the Netherlands is one month, however, it is dependent on the employee’s length of service as below:
Less than 5 years – 1 month notice
Between 5-10 years – 2 months’ notice
Between 10-15 years – 3 month’ notice
More than 15 years – 4 months’ notice
Severance Pay
Severance pay regulations are arranged by law, under what’s known as ‘transition payment’.
The statutory transition payment is due when the employment agreement has been terminated, and the amount is based on years of service: 1/3 of 1 month’s salary (including holiday allowance and, if any, fixed end-of-year bonus and/or average bonus of the last 3 years and/or commission of the last 12 months) for each calendar year that the employment agreement has lasted, and a pro rata amount for a period where the employment agreement has lasted less or longer than a calendar year.
The maximum transition-payment amount is EUR 98,000 gross, or, where an employee earns over EUR 98,000 per annum a maximum of one year’s salary.
Probation Period
Probation or trial periods are generally set within the collective agreements and contracts of the employee; however, the standard practice is:
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- Indefinite contracts can have a maximum of 2 months probation
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- Temporary contracts under 6 months may not include a a probation period
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- Temporary contracts of 6 months to 2 years can have a maximum of 1 month probation
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- During the probation period, there is no notice period
Minimal Statutory Termination Costs
Notice Pay
Severance
legal fees and transition
Notice Period:
Based on the employee’s continuous length of service
Less than 5 years is 1 month
5–10 years is 2 months
10–15 years is 3 months
15+ years is 4 months
Employee notice period that worker must give is 1 month
Notice Pay
Yes, a transition payment (equivalent of statutory severance)
The gross amount is (roughly) calculated as 1/3rd of a month’s gross income, for each year of employment. Gross income here will include holiday allowance and fixed and variable wage components such as bonuses.
Severance:
Transition payment but this can be inclusive of ex gratia severance agreed upon.
Setting Up a Business
Setting up a legal entity
Register with the Dutch Business Register at the Netherlands Chamber of Commerce (KVK).
This can be done by the following steps:
- Register for a citizen service number. This is obtained by registering with the Personal Records Database in your city of residence.
- Give your company a Dutch address: your own address or a zakenadres, which requires a signed declarationof consent.
Note that there is an exception to this rule: For entrepreneurs living abroad in the border region and who can prove they perform business activities in the Netherlands on a structural basis. In this case, a foreign address can be used.
- Choose a trade name for your business in order to register with KVK.
- Depending on the legalstructure of the company, you may need to register ultimatebeneficial owners (UBOs). This can be done with the KVK here.
- To prepare for the company registration, fill out this online form with personal details, business contact details and a company description. Then make an onlineappointment for registration or call +31 88 5851585.
Note that for a legal entity you will need to go through a notary first who will handle the registration in the Dutch Business Register.
In the appointment, you will be given a Netherlands Chamber of Commerce registration and KVK number.
Upon registering, you will pay a one-time registration fee. You must register no later than 1 week after starting the business or earlier. If done earlier, the registration, along with the KVK number, will become official 1 week before the business starts.
Register with the Tax and Customs Administration. As a legal entity, this will be handled by a civil-law notary, and you will receive an RSIN number. This is an identification number for legal entities and associations.
For further information visit https://business.gov.nl/starting-your-business/checklists-for-starting-a-business/how-to-start-a-business-in-the-netherlands-a-checklist/
Registration as an employer
Before employing staff, you must register as an employer with the Dutch Tax and Customs Administration (Belastingdienst).
In some cases, if your company’s registered office is in another country you still have to deduct payroll taxes. In these cases, you must also first register with the Tax and CustomsAdministration.
Once registered, you will receive:
- A payroll tax number.
- A payroll tax return letter.
- If you are required to pay employee insurance contributions, you will also receive a letter stating the sector you are active in (the sector you are affiliated with determines the premium you have to pay), and a notice stating the percentage for the Return-to-work Fund (Werkhervattingskas, Whk).
The payroll tax number is used to file your payroll taxes (in Dutch) and for whenever else you contact the tax and Customs Administration.
Paying less wage tax and national insurance contributions:
Sometimes you may apply a credit to some of your employees’ contributions. With a credit you pay less wage tax and national insurance contributions. For example, if your employee carries out research and development work, you may be eligible for the WBSO R&D tax credit. Read more about tax credits in step 26 Afdrachtverminderingen of the Payroll Taxes Handbook (Handboek Loonheffingen, pdf, in Dutch).
New Employee Registration
Employers must register at the “Belastingdienst” for wage tax and social security purposes. New employees need to sign a salary tax declaration (“Model” Opgaaf gegevens voor de loonheffingen or loonbelastingverklaring), a form detailing name, address, “BSN number (social security number), date of Birth and if the employee wants to use the Tax discount.
Employers also need to proof the identity of the employee and should request a copy of passport (driving license is not acceptable) and keep a copy on file for 5 years after employment ends, missing these copies may result in severe penalties if audited.
Immigration
There is no formal requirement for EU/EEA/Swiss nationals to obtain a residence or work permit. Still, they do need to obtain a residence permit to be eligible for social security benefits.
Nationals of the USA, Canada, Japan, Australia, New Zealand, and all non-EU/EEA/Swiss foreign nationals who wish to stay longer than three months in the Netherlands must obtain an “authorization temporary stay” (MVV) from the Dutch embassy or consulate in their home country before entering the Netherlands.
The employer must submit a work permit application to the Social Security Office (UWV), providing evidence that they have made every effort to recruit a Dutch/EU/EEA/Swiss national in the first instance. No applicant is allowed to work in the Netherlands until their work permit has been approved.
Remote Work
While it is not a legal right, employees may request to work (partly) from home under the Flexible Working Act, particularly if they have concerns regarding their health. As an employer, you must have valid reasons for rejecting such a request, such as scheduling conflicts or the inability to perform work duties elsewhere. Additionally, specific conditions must be met for employees to work from home, including having at least 10 employees, being employed for a minimum of six months, and submitting a written request at least two months before the intended start date.
To ensure safe and proper working conditions, health and safety regulations apply, and you should provide information and a suitable workspace for employees. Work from home compensation is not required by law, but the employer can give employees who work from home an untaxed allowance of up to EUR 2.15 per day as of 2023 — even if employees work at home for part of the day. However, there is an important exception to this. Employers may only provide one of the two allowances: either the tax-free work-from-home allowance, or the mileage allowance of EUR 0.23 per kilometer. The employee cannot have both allowances at the same time.
VAT
General
The standard rate of VAT in the Netherlands is 21.00%.
Stay up to date on payroll & employment law changes
Version History
Payroll contributions and personal income tax rates have been updated.
New paternity leave in effect from August 2022.
Minimum wage: The minimum monthly wage rose to €1,684.80 per month for any employee over the age of 21.
Employer Payroll Tax: Unemployment Insurance dropped to 2.70% – 7.70%
Employer Payroll Tax: Health insurance rose to 7.03%
Questions & Answers
See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws
Payroll and Benefits Guide
in Netherlands
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 3 April 2026 | Friday | Good Friday | |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 27 April 2026 | Monday | King’s Day | Standard holiday |
| 5 May 2026 | Tuesday | Liberation Day | |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 24 May 2026 | Sunday | Whit Sunday (Pentecost) | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Pentecost Monday) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | Boxing Day | Standard holiday |
How do i apply for a 30% tax ruling?
Employees who are eligible must jointly apply with their employer for this with the local tax authorities -> https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/themaoverstijgend/applications_and_forms/application-income-tax-and-national-insurance-30-facility-2021
Once approved, it is applied to the salary and can last up to 5 years.
When should i receive holiday pay?
Every month your employer is obligated to put 8% of your gross salary aside. This amount is then paid out every year in May. If your employment is terminated, this is paid out to you upon termination.
will you be able to provide offer letters to employees and process payroll for us if we are not incorporated in Netherlands?
Hi Helen, thank you for reaching out to us! If you are not incorporated in the Netherlands, we can most certainly assist you! Kindly book a demo here https://www.papayaglobal.com/schedule-a-demo/ and someone will reach out to you so we can understand exactly what you need.
I wanted to know when should I receive all the remaining value the company have to pay me after the end of my notice period.
I quit my job and they haven’t even said anything regarding the vacation days or the rest of the salary.
Hi Weslley, thank you for your question. Can you please clarify? Did you quit before the end of the notice period? Regardless, you should receive your final pay including unused vacation days on the regular pay date.
Hi, under the 30% tax ruling are the Employee Payroll Contributions calculated on the gross 100% of the salary or on the 70%? Thx.
Hi Ludovico, thank you for your question. The 30% tax ruling only applies to the employee side of what needs to be deducted (the employee is exempt from paying taxes on 30% of their salary when eligible). The employer payroll calculation is based on 100% of the salary.
Hi there, if i receive per month the minimum wage (1725euros) how much of tax should i be discounted?
It depends on several factors, but total employee tax is between 27.65% to 30.35%.
Hi,
I want to know if Holiday allowance is included in my eligible earnings for annual bonus calculation. Is there an official document which states anything about this.
Your employment contract or collective labor agreement contains agreements about holiday pay, and your pay slip shows how much you will receive. Your holiday pay is calculated based on your wages from the previous year (for example, from May to May). Profit distributions and year-end bonuses do not count towards your holiday pay. You can find out more here – https://www.rijksoverheid.nl/onderwerpen/vakantiedagen-en-vakantiegeld/vraag-en-antwoord/hoe-hoog-is-mijn-vakantiegeld
How to clculate Internet allowance in Netherlands
The employer can decide how much they wish to give as a fixed monthly allowance towards internet.
It means Internet Allowance is Input = Output, Correct?
Hello. I am a skilled -migrant expat so qualify for the 30% exemption. Please can someone tell me if i earn a gross annual salary of 61000 euros, are compulsory social contributions such as penion, insurance and others included in the 37%(approx.) income tax rate for this salary band or will they be charged over and above the 37% i would pay on my income?
We recommend that you reach out to a benchmarking specific company (e.g. Mercer) that can provide these insights based on actual market data.
If an employee is paid 35k (gross) per year. How much of the taxable amount is paid by the employee and how much by the employer.
Hello, I would recommend using our Cost Calculator which breaks down salaries to employer’s and employee’s contributions and net amount.