Can a foreign company hire employees in the Netherlands?
Yes, through a Dutch entity or an Employer of Record. The Netherlands is straightforward to incorporate in but complex to employ in, because around 80% of employees are covered by a collective labour agreement that sets pay, pension, overtime and notice above the statutory floor.
A Dutch BV can be incorporated in days and requires no minimum capital, so entity setup is less of a barrier here than in Germany. The complexity sits elsewhere: identifying the applicable CAO, registering with the tax authority as a withholding agent, and in many sectors joining a mandatory industry pension fund.
An Employer of Record signs the Dutch contract, runs payroll and employer premiums, and takes on the CAO classification question. Getting that classification wrong is the most common compliance failure for foreign employers here, because it can mean underpaying wages, pension and holiday allowance for the whole engagement.
Sources: Burgerlijk Wetboek Boek 7 · Wet op de loonbelasting · verified 3 August 2026
Why companies hire in the Netherlands
The Netherlands combines near-universal English fluency with a central European location, and has become the default entry point for US companies establishing a European presence. Amsterdam carries technology, financial services and international headquarters; Eindhoven anchors high-tech and semiconductor equipment; Rotterdam logistics and energy.
Practical advantages are substantial. English is the working language in most international firms, the legal system is predictable, and the digital infrastructure is excellent. The 30% ruling for qualifying incoming employees remains a meaningful recruitment advantage for international hires.
Employer costs are moderate for Europe at around 18 to 22% of premium-liable pay, but the figure most companies miss is the mandatory 8% holiday allowance, which sits on top of salary and is not optional. Budgets built from gross salary alone understate cost by that margin.
The complicating factor is collective labour agreements. A CAO covers roughly 80% of employees and can set pay, hours and benefits well above the statutory floor. Establishing whether one applies is the first question, not a detail.
EOR, entity or contractor — which model fits?
Use an EOR to avoid the CAO and pension fund question while the team is small. Incorporate once the Netherlands is a permanent base. Contractors face a tightening regime: enforcement of false self-employment resumed in 2025, and from July 2026 a rate below €36 an hour creates a legal presumption of employment.
| Employer of Record | Own entity (BV) | Contractor (ZZP) | |
|---|---|---|---|
| Time to first hire | 1–2 weeks | 3–6 weeks (notary, KvK, tax registration, pension fund) | Days |
| Upfront cost | None, monthly fee per employee | Notary and registration; no minimum capital | None |
| Ongoing obligations | EOR runs payroll, employer premiums, CAO and pension compliance | Corporate tax, annual accounts, full payroll, pension fund membership | Invoice-based, subject to VBAR presumption |
| CAO risk | Held by the EOR | Yours, including back pay if misclassified | Limited but rising |
| Best for | First hires, testing, avoiding CAO exposure | Permanent base, larger teams | Genuinely independent, above €36/hour |
The VBAR Act changes the contractor calculation. From 1 July 2026 an engagement paying below €36 an hour carries a legal presumption of employment, shifting the burden of proof onto the engager. Combined with the resumption of active enforcement, long-standing ZZP arrangements are worth reviewing.
How Employer of Record hiring works in the Netherlands
Typical flow for a Dutch hire. The CAO check should happen before the offer, not after, because it determines the salary scale.
How much does it cost to employ someone in the Netherlands?
The statutory minimum wage is set as an hourly rate and applies from age twenty-one, with reduced percentages for younger workers. Rates are revised twice a year, in January and July, which is more frequent than most jurisdictions.
Salaries are paid monthly, typically toward month-end. Payslips must show gross pay, each premium and deduction, and net pay, and must be issued whenever the amount changes.
The 8% holiday allowance is statutory and accrues throughout the year, usually paid as a lump sum in May. It is calculated on gross salary and counts toward the social insurance wage, so it increases employer premiums as well as the payment itself. This single item is the most common budgeting error for foreign employers.
Where a CAO applies it may set higher minimum pay scales, periodic increments and additional allowances. Check the applicable agreement before benchmarking against market data, because the CAO may already determine the answer.
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| AWf unemployment premium — permanent contract | 2.74% | 100% employer | €79,409/yr | 2.74% |
| AWf unemployment premium — temporary or flexible | 7.74% | 100% employer | €79,409/yr | 7.74% |
| Aof disability premium — small employer | 6.27% | 100% employer | €79,409/yr | 6.27% |
| Aof disability premium — large employer | 7.63% | 100% employer | €79,409/yr | 7.63% |
| Whk return-to-work premium | 1.52% average | 100% employer | €79,409/yr | 0.38%–6.08% individual |
| Zvw healthcare contribution — employer | 6.10% | 100% employer | €79,409/yr | 6.10% |
| Childcare levy (opslag kinderopvangtoeslag) | 0.50% | 100% employer | €79,409/yr | 0.50% |
| Maximum premium wage (maximumpremieloon) | — | — | €79,409/year · €305.41/day | Contributions stop above this |
| Holiday allowance (vakantiegeld) | 8% of gross | 100% employer | No cap | 8.00% |
| Pension | Typically 10%–20% of pensionable salary | Employer share varies | Set by scheme | Varies by CAO or industry fund |
Worked example
| Gross salary €60,000/year · permanent contract · small employer | |
| Holiday allowance — 8% × €60,000 | €4,800 |
| Social insurance wage (salary + holiday allowance) | €64,800 |
| AWf — 2.74% × €64,800 | €1,775.52 |
| Aof small employer — 6.27% × €64,800 | €4,062.96 |
| Whk — 1.52% × €64,800 | €984.96 |
| Zvw — 6.10% × €64,800 | €3,952.80 |
| Childcare levy — 0.50% × €64,800 | €324.00 |
| Total employer premiums | €11,100.24 · 17.1% of the €64,800 base |
Worked example
| Gross salary €60,000/year · permanent contract · small employer | |
| Holiday allowance — 8% × €60,000 | €4,800 |
| Social insurance wage (salary + holiday allowance) | €64,800 |
| AWf — 2.74% × €64,800 | €1,775.52 |
| Aof small employer — 6.27% × €64,800 | €4,062.96 |
| Whk — 1.52% × €64,800 | €984.96 |
| Zvw — 6.10% × €64,800 | €3,952.80 |
| Childcare levy — 0.50% × €64,800 | €324.00 |
| Total employer premiums | €11,100.24 · 17.1% of the €64,800 base |
| Role | Gross | Employer cost | Total |
|---|
the Netherlands employer-cost calculator
What does a real hire cost? Benchmarks by role
How the Netherlands compares — employer on-costs in the region
| Country | Employer cost | Notes |
|---|---|---|
| Netherlands | ≈ 18–22% plus 8% holiday allowance | All employer premiums capped at €79,409. Contract type and employer size both change the rate. Pension is extra wherever a CAO applies. |
| Germany | ≈ 21% falling to ≈ 15% | Four insurance branches split with the employee, all capped at different levels. |
| Belgium | ≈ 25% | Among the highest employer social security rates in Western Europe. |
How do payroll, income tax and the 13th month work?
Payroll runs monthly, usually at month end or on the 25th. A written payslip is mandatory and must show gross and net pay, the applicable hourly minimum wage and every deduction. Wage tax and employee premiums are withheld at source and remitted to the Belastingdienst.
Holiday allowance (vakantiegeld)
8% of annual gross, statutory, normally paid in May. It counts toward the social insurance wage. Budget it separately from salary.
The 30% ruling
A tax facility for qualifying incoming employees allowing part of salary to be paid tax-free. The percentage and duration have been reduced in recent years and transitional rules apply, so confirm current terms per hire.
Pension
Not universally statutory, but mandatory industry-wide pension funds cover many sectors, and most CAOs require a scheme. Employer contributions of 10 to 20% of pensionable salary are common where they apply.
13th month
Not statutory but common, and frequently required by CAO. Distinct from the 8% holiday allowance, which is separate and mandatory.
Payslip content
Must show the applicable statutory hourly minimum wage, which is why the shift to an hourly-only minimum in 2024 changed payslip formats.
Loonheffingennummer
The employer needs a wage tax number from the Belastingdienst before running the first payroll.
Sources: Wet minimumloon en minimumvakantiebijslag · Belastingdienst · verified 3 August 2026
2026 resident income tax brackets
Dutch national insurance contributions for AOW state pension, survivor benefit and long-term care are withheld from the employee rather than paid by the employer, and apply only up to the first bracket. This is a different split from most European systems and means the headline employee deduction looks high while the employer premium looks moderate.
Sources: Belastingdienst · verified 3 August 2026, 2026 bracket values pending line-by-line verification
| Band | Rate |
|---|---|
| Box 1 employment income | Progressive brackets combining income tax and national insurance |
| Employee national insurance (AOW, Anw, Wlz) | Withheld from the employee, not employer-paid |
| 30% ruling | Part of salary payable tax-free for qualifying incoming employees |
What does Dutch labor law require?
Statutory holiday is four times the weekly working hours, so 20 days on a five-day week, plus 8% holiday allowance. Sick pay is exceptional: employers must pay at least 70% of salary for up to two years and actively pursue reintegration. Dismissal requires either UWV permission or a court order.
Collective labour agreements (CAO)
Around 80% of employees are covered. Where a CAO is declared universally binding, every employer in that sector must comply regardless of membership. CAOs set pay scales, pension, overtime, notice and more, frequently above statute.
Employment contracts
Written terms are required. Dutch or English are both acceptable in practice. Fixed-term chains are limited: after three consecutive fixed-term contracts or three years, the relationship converts to permanent.
Probation
Maximum one month on a contract under two years, two months on a longer or permanent contract, and none at all on a contract of six months or less. Shorter than most markets and strictly applied.
Holiday
Statutory minimum is four times weekly hours, so 20 days on a five-day week. Most CAOs provide 25 or more. Statutory days expire six months after the year they accrue in; contractual extra days last five years.
Sick pay
Employers pay at least 70% of salary for up to 104 weeks, with the first year usually topped up to 100% by CAO. Both parties must follow a structured reintegration process, and failure can extend the obligation by a further year.
Transition payment
Payable on almost every employer-initiated termination from day one of employment, at one third of a month per year of service.
Sources: Burgerlijk Wetboek Boek 7 · Wet werk en zekerheid · verified 3 August 2026
Contracts & probation
Working hours & overtime
A 36 or 38-hour full-time week is common in the Netherlands rather than 40, depending on the CAO. This matters when converting a foreign salary: the same annual figure buys fewer hours than an employer used to a 40-hour standard may assume.
Part-time work is unusually widespread and employees have a statutory right to request changes to working hours, which the employer must grant unless there is a compelling business reason.
Sources: Arbeidstijdenwet · Wet flexibel werken · verified 3 August 2026
Annual leave
Annual leave
Other statutory leave
| Leave | Entitlement | Pay |
|---|---|---|
| Sick pay | Up to 104 weeks | At least 70% of salary, statutory. Most CAOs require 100% in year one and 70% in year two. Both parties must follow a structured reintegration process, and employer failure can extend the obligation by a further year. |
| Maternity | 16 weeks total: 4–6 before birth, the balance after | 100% of salary up to the maximum daily wage, paid by UWV and usually advanced by the employer. |
| Partner leave | 1 week paid at 100%, plus 5 further weeks | The additional 5 weeks are paid at 70% by UWV, to be taken within 6 months of birth. |
| Paid parental leave | 9 weeks per parent | 70% of salary up to the maximum daily wage, paid by UWV, in the child’s first year. |
| Unpaid parental leave | Up to 26 times weekly hours per parent | Unpaid; the 9 paid weeks come out of this total. |
| Short-term care leave | Twice weekly hours per year | 70% of salary, employer-paid. |
| Long-term care leave | Six times weekly hours per year | Unpaid. |
| Emergency leave (calamiteitenverlof) | As reasonably needed | Paid, for unforeseen personal circumstances. |
Public holidays
The Netherlands has no statutory right to paid public holidays: whether they are paid days off depends on the contract or the applicable CAO. In practice most employers grant the nine commonly observed days. Liberation Day is a public holiday every year but a paid day off only every five years under many CAOs.
| Holiday | Date (2026) |
|---|---|
| New Year’s DayNieuwjaarsdag | Thu 1 Jan |
| Good FridayGoede Vrijdag | Moveable feast — confirm annually |
| Easter MondayTweede Paasdag | Moveable feast — confirm annually |
| King’s DayKoningsdag | Mon 27 Apr |
| Liberation DayBevrijdingsdag | Tue 5 May |
| Ascension DayHemelvaartsdag | Moveable feast — confirm annually |
| Whit MondayTweede Pinksterdag | Moveable feast — confirm annually |
| Christmas DayEerste Kerstdag | Fri 25 Dec |
| Boxing DayTweede Kerstdag | Sat 26 Dec |
Family & sick leave
The statutory framework covers unemployment, disability, healthcare and long-term care through the employer premium system, with the state pension funded separately. Employees also pay an income-dependent healthcare contribution.
Occupational pension is the significant addition. Roughly 90% of employees participate, most through mandatory industry-wide funds — CBS reported that only 766,000 of 7.3 million employees were not accruing occupational pension rights at the end of 2022. Where a fund applies to your sector, participation is compulsory and the contribution is set by the fund — this is not a benefit you design.
Common enhancements include a travel allowance, which carries a tax-free ceiling per kilometre, and a homeworking allowance introduced to reflect hybrid patterns. Both are widely expected rather than exceptional.
The 30% ruling allows qualifying incoming employees to receive part of their salary tax-free for a limited period. It has been progressively narrowed in recent years, so confirm the current terms rather than relying on older guidance.
Termination, notice & severance
| Length of service | Employer notice period |
|---|---|
| Under 5 years | 1 month |
| 5 to 10 years | 2 months |
| 10 to 15 years | 3 months |
| 15 years or more | 4 months |
Employees give one month regardless of service unless the contract says otherwise. Notice normally runs to the end of a calendar month. A CAO may shorten the employer period or lengthen the employee one.
The transition payment
Due on virtually every employer-initiated termination, including non-renewal of a fixed-term contract, from the first day of employment. It is calculated at one third of a monthly salary per year of service, pro-rated for part years. Unlike most severance regimes there is no minimum service qualification.
The settlement agreement route
In practice most terminations are handled by a vaststellingsovereenkomst, a negotiated settlement agreement, because the UWV and court routes are slow and uncertain. Settlements typically exceed the statutory transition payment. The agreement must be drafted carefully to preserve the employee’s unemployment benefit entitlement.
Sources: Burgerlijk Wetboek Boek 7 arts. 7:669–7:673 · UWV · verified 3 August 2026
How do work permits and visas work in the Netherlands?
EU, EEA and Swiss nationals need no permit. Others normally come through the Highly Skilled Migrant route, which requires the employer to be a recognised sponsor with the IND and to meet a salary threshold that varies by age. The EU Blue Card is an alternative.
Recognised sponsor status is the gating item: the employer must hold it before an application can be made, and obtaining it takes several weeks. An EOR that is already a recognised sponsor removes that step entirely, which is often the deciding factor for a first Dutch hire from outside the EU.
Sources: Immigratie- en Naturalisatiedienst · verified 3 August 2026, salary thresholds pending verification
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| EU / EEA / Swiss nationals | Citizens of member states | No permit required | Free movement applies |
| Highly Skilled Migrant (kennismigrant) | Skilled non-EU professionals | Employer must be an IND-recognised sponsor; salary threshold varies by age and reduced rate for recent graduates | Recognised sponsor status must be in place before applying and takes several weeks to obtain |
| EU Blue Card | Graduates in qualifying roles | Recognised degree plus a salary threshold | Alternative to the kennismigrant route, with EU mobility benefits |
What are the main compliance risks when hiring in the Netherlands?
It can. A fixed place of business or an employee habitually concluding contracts can create a permanent establishment for Dutch corporate tax. Registering as a wage tax withholding agent does not itself create one, but the employee’s activities may.
The Netherlands has an extensive treaty network and the analysis usually turns on the dependent agent test. Sales and commercial roles are the common trigger; support, engineering and back-office roles are generally lower risk. Take Dutch tax advice before the first commercial hire.
Sources: Wet op de vennootschapsbelasting · applicable double-taxation agreements · verified 3 August 2026
| Risk | Likelihood | Impact | Warning signs | Preventative control |
|---|---|---|---|---|
| CAO misclassification | High | Back pay of wages, holiday allowance and pension for the whole engagement | Assuming no CAO applies; classifying a role into the wrong scale | Establish the applicable CAO before the offer, not after the hire |
| Missed pension fund enrolment | High | Retroactive contributions plus interest for the full period | Employing in a sector with a mandatory industry fund without joining it | Check mandatory fund coverage as part of CAO classification |
| False self-employment (schijnzelfstandigheid) | High | Retroactive wage tax and premiums; enforcement resumed in 2025 | Rate below €36/hour from July 2026; single client; team integration | Review all ZZP engagements against the VBAR presumption before July 2026 |
| Sick pay and reintegration failure | High | A third year of wage payment imposed by UWV | Not following the Wet verbetering poortwachter reintegration steps and timetable | Run the statutory reintegration process from week one of absence |
| Holiday allowance omitted | Medium | Back pay plus statutory increase for late payment | Budgeting salary without the 8% vakantiegeld | Quote all salaries inclusive of the 8% from the outset |
| Identity verification failure | Medium | Anonymous wage tax rate applied, materially higher | Copy of ID not taken before the first working day | Verify in person against the original before day one and retain the copy |
| Permanent establishment | Lower | Dutch corporate tax registration and filing | Employee habitually concluding contracts | Limit signing authority; take Dutch tax advice before the first commercial hire |
Contractor misclassification risk check
The classic indicators still apply: working for one client, integration into the team, no own equipment or market presence. What has changed is that the tax authority is now actively assessing, and the rate threshold gives it a simple trigger. Long-standing ZZP arrangements below the threshold should be reviewed rather than assumed safe.
Contractor misclassification self-check
Tick each that applies. The more indicators, the more the arrangement resembles employment — courts assess substance over labels. 0–2 lower risk · 3–4 borderline · 5+ high risk. Indicative only, not legal advice.
Compliant onboarding checklist
Identity verification must be done in person against an original document before the first working day, and the copy retained for the payroll records. Getting this wrong exposes the employer to the anonymous rate, a punitive wage tax rate applied where identity is not properly established.
Compliant onboarding checklist
Hiring in the Netherlands — frequently asked questions
Direct answers to the questions employers ask most.
No. An Employer of Record can employ the worker through its own Dutch entity, and importantly can already hold IND recognised sponsor status for non-EU hires. A Dutch BV is quick to incorporate and needs no minimum capital, but brings corporate tax, annual accounts and pension fund obligations.
Yes, through an EOR or its own Dutch BV. Dutch employment law governs work performed in the Netherlands, including the applicable collective labour agreement, the 8% holiday allowance and up to two years of employer sick pay.
Through an EOR, one to two weeks for someone already entitled to work. A non-EU hire adds two to six weeks, provided the employer already holds recognised sponsor status — obtaining that from scratch takes several weeks more.
A collective labour agreement covering a sector or company. Around 80% of Dutch employees are covered, and where a CAO is declared universally binding every employer in that sector must comply regardless of membership. It sets pay scales, pension, overtime, notice and more, often above statute.
Roughly 26% above headline salary once everything is counted. On €60,000 gross: €4,800 holiday allowance, then about €10,771 in employer premiums on the combined base, giving a total outlay near €75,600. Pension is additional wherever a CAO or industry fund applies.
A statutory payment of 8% of annual gross salary, normally paid in May, on top of salary. It is not optional and it counts toward the social insurance wage. Foreign employers routinely leave it out of budgets, which understates cost by that full margin.
The AWf unemployment premium is 2.74% on a written permanent contract but 7.74% on a temporary or flexible one. That five-point gap is a deliberate policy incentive toward permanent employment, so the same person costs materially more on a fixed term.
Yes. All employer premiums are calculated on salary up to €79,409 a year in 2026, raised from €75,864. Above that no further employer premiums are due, so the effective percentage falls for higher earners.
Not universally, but mandatory industry-wide pension funds cover many sectors and most CAOs require a scheme. Where one applies, employer contributions of 10 to 20% of pensionable salary are common. Missing a mandatory fund means retroactive contributions with interest.
€14.71 an hour for employees aged 21 and over from 1 January 2026. Since 2024 the Dutch minimum is hourly only, with no statutory monthly figure, and it is revised every six months on 1 January and 1 July.
A tax facility allowing part of a qualifying incoming employee’s salary to be paid free of tax. The percentage and duration have been reduced in recent years, and transitional protection for employees who held the ruling on 31 December 2023 runs only to 31 December 2026.
The statutory minimum is four times the weekly working hours, so 20 days on a five-day week. Most CAOs provide 25 or more. Statutory days expire six months after the year in which they accrue; any contractual days above the minimum last five years.
Employers must pay at least 70% of salary for up to 104 weeks, and most CAOs require 100% in the first year. Both parties must follow a structured reintegration process, and if UWV finds the employer did not make sufficient effort it can impose a third year of wage payment.
Strictly limited. No probation at all on a contract of six months or less, a maximum of one month on a contract under two years, and two months on a longer or permanent contract. Any longer clause is void.
No. The Working Hours Act caps the week at an average of 48 hours over 16 weeks, with a maximum of 12 hours a day, but any overtime pay comes from the contract or the applicable CAO. Note also that a 36 or 38-hour full-time week is common rather than 40.
Not unilaterally. Termination requires the employee’s written agreement, permission from the UWV for redundancy or long-term sickness, or a court order on personal grounds. In practice most exits are handled through a negotiated settlement agreement.
Statutory employer notice is one month under five years of service, two months to ten years, three months to fifteen, and four months beyond. Employees give one month regardless of service. Notice usually runs to the end of a calendar month, and a CAO may vary it.
A statutory severance due on virtually every employer-initiated termination, including non-renewal of a fixed-term contract, from the very first day of employment. It is one third of a monthly salary per year of service, pro-rated. There is no minimum service qualification.
Usually the Highly Skilled Migrant permit, which requires the employer to be an IND-recognised sponsor and to meet an age-dependent salary threshold. The EU Blue Card is an alternative. Recognised sponsor status is the gating item and is why many first non-EU hires go through an EOR.
Only with care. Enforcement of false self-employment resumed in 2025 after a long moratorium, and from 1 July 2026 the VBAR Act creates a legal presumption of employment where the rate is below €36 an hour, shifting the burden of proof onto the engager.
Terms used on this page
How this guide is compiled and verified
- Belastingdienst — 2026 employer premiums: AWf 2.74% permanent / 7.74% flexible; Aof 6.27% small / 7.63% large; Whk average 1.52%; Zvw 6.10%; childcare levy 0.50%; maximum premium wage €79,409/year, €305.41/day · Staatscourant 5 Dec 2025 · in force 1 Jan 2026 · source
- UWV — Whk differentiated premiums, sickness and reintegration obligations, dismissal permission · verified 3 Aug 2026 · source
- Rijksoverheid — Statutory minimum wage of €14.71/hour from 1 January 2026, revised each January and July · effective 1 Jan 2026 · source
- Burgerlijk Wetboek Boek 7 — Employment contract law: notice periods, transition payment, dismissal grounds, probation limits · verified 3 Aug 2026 · source
- Wet minimumloon en minimumvakantiebijslag — Statutory minimum wage and the 8% holiday allowance · verified 3 Aug 2026 · source
- Arbeidstijdenwet — Working time limits, rest periods, maximum daily and weekly hours · verified 3 Aug 2026 · source
- Wet verbetering poortwachter — The reintegration process employers must follow during long-term sickness · verified 3 Aug 2026 · source
- VBAR Act — Presumption of employment below €36 per hour from 1 July 2026 · effective 1 Jul 2026 · source
- Immigratie- en Naturalisatiedienst — Highly Skilled Migrant route, recognised sponsor requirements, EU Blue Card · verified 3 Aug 2026 · source
min_wage_monthly is blank on purpose: since 2024 the Netherlands sets an hourly minimum only, with no statutory monthly rate, and it is revised twice a year on 1 January and 1 July. workweek_hours is 40 but a 36 or 38-hour full-time week is common depending on the CAO. The 18–22% on-cost range excludes both the mandatory 8% holiday allowance and pension, either of which materially changes the total; the worked example shows total outlay at about 26% above headline salary. Employer premiums vary by contract type (AWf 2.74% permanent vs 7.74% temporary) and employer size (Aof 6.26% small vs 7.61% large), and the Whk premium is experience-rated per employer. has_13th_month is false because the 13th month is not statutory, but note the 8% holiday allowance is separate and is mandatory. Income tax brackets, Highly Skilled Migrant salary thresholds, the childcare levy rate and moveable holiday dates all pending verification; tier remains 2. SOURCING CAVEAT (added 3 Aug 2026): the figures in this guide were compiled largely from secondary sources — professional services firms, payroll providers and competitor EOR vendors — that were themselves citing the government authorities listed. The government sources have NOT been individually retrieved and confirmed. Every figure must be checked against the named primary authority before this guide is published. Tier must not move above 2 until that is done. CORRECTED 3 Aug 2026: Aof premiums were stated as 6.26% and 7.61%; the official 2026 figures are 6.27% and 7.63%. The 0.50% childcare levy was marked TO VERIFY and is now confirmed and included. Whk average confirmed at 1.52%, up from 1.33% in 2025. Zvw confirmed at 6.10%, DOWN from 6.51%. Recomputed total employer outlay on a €60,000 salary is 26.5% above headline, including the 8% holiday allowance and excluding pension.
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