Country file

What it costs an employer to hire in Netherlands

This figure is the statutory employer cost for the Netherlands only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

A mid salary of €60,000

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Contributions on the statutory extra pay are included: the extra months are part of the contribution base on this page. source payroll reference checked 2026-09-06

Published EOR fee on top of this employer cost

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A senior salary of €120,000

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Contributions on the statutory extra pay are included: the extra months are part of the contribution base on this page. source payroll reference checked 2026-09-06

Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for Netherlands is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

Statutory minimum leave is four times the weekly working hours, which is 20 days on a five-day week. Dutch law grants no separate statutory right to paid public holidays in the private sector; those come from the collective agreement or the contract, though about eight are observed by near-universal custom.

The model assumes the general 8% holiday allowance. A collective agreement can provide no separate allowance if pay is at least 108% of the statutory minimum wage. Above three times the statutory minimum wage, a written agreement can reduce or remove the allowance. Usually paid in May or June; another schedule requires written consent. Source: https://business.gov.nl/staff/terms-of-employment/paying-holiday-allowance-to-your-staff/ (checked October 12, 2026).

The statutory transition payment is a third of a month's salary per full year of service, pro-rated, capped at 102,000 euro or one year's gross salary if that is higher.

A statutory extra month is pay, not a bonus, and a quoted annual salary can already contain it. Which reading the law uses, country by country, is set out here; the calculator asks which one you have before it adds anything.

What the percentage hides

All four employer premiums share the same 2026 ceiling of 79,409 euro, so the marginal employer cost above that level is zero.

AWF and Aof both carry a higher rate for flexible and temporary contracts. The permanent-contract rates are shown here as the standard case.

A second-pillar occupational pension is not universally statutory. It is mandatory only where a sector pension fund or collective agreement applies, and it is excluded from the totals.

Items requiring payroll or quote confirmation, not established by any figure above: the exact Whk premium, which is employer and sector specific; sector-mandatory occupational pension rates.

One recorded change to the data on this page is listed with the old value, the date and the reason in what changed.

Using an employer of record in the Netherlands

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.