Fully Managed Payroll in Netherlands.
No admin. No guesswork. Just accurate payments and expert support just a phone call away.
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Every Payslip Filed. Every Question Answered.
Dutch payroll is detailed and closely supervised. With mandatory contributions to national insurance (volksverzekeringen) and employee insurance schemes, strict compliance under the Dutch Civil Code, and monthly wage tax filings (loonheffingen) to the Belastingdienst, precision is essential. Payslips are often required in Dutch, and frequent legislative updates — from pension schemes to the 30% ruling for expats — add another layer of complexity.
Our expert‑led services and purpose‑built payroll platform ensure your payroll in the Netherlands is always accurate, compliant, and multilingual where required. And whenever questions arise, your dedicated support team is just a phone call away.
So you can focus on growing your business, not the Netherlands’ demanding payroll system.
TopSource runs it as part of our global payroll services.
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*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertNetherlands
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Accelerating your growth in the Netherlands and beyond
TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.
Meet our experts for Malta
Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.
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Netherlands payroll: frequently asked questions
It means handing your Dutch payroll administration to a specialist provider that runs the monthly payroll run, withholds loonheffing (combined wage tax and national insurance), files the loonaangifte with the Belastingdienst and calculates statutory items such as the 8% holiday allowance and employee-insurance premiums. The provider ensures compliance with Dutch labour law, applicable CAO (collective agreements) and reporting deadlines, so you avoid penalties for late or incorrect filings. This lets you employ and pay staff in the Netherlands without maintaining an in-house Dutch payroll team.
Loonheffing is a single withholding that combines wage tax (loonbelasting) and national insurance contributions, deducted from gross pay each period and remitted to the Belastingdienst. For 2026, box 1 employment income (for employees under state-pension age) is taxed in three brackets: 35.75% up to EUR 38,883, 37.56% from EUR 38,883 to EUR 78,426, and 49.50% above EUR 78,426. General tax credits (algemene heffingskorting and arbeidskorting) are applied through payroll to reduce the amount withheld.
National insurance (volksverzekeringen) totalling 27.65% is embedded in the first-bracket loonheffing rate and covers AOW state pension 17.90%, Anw survivors 0.10% and Wlz long-term care 9.65%, and is borne by the employee up to a 2026 ceiling of about EUR 38,883. On top of that, employers separately pay employee-insurance premiums (werknemersverzekeringen) such as the WW/AWf unemployment premium (2.74% for permanent contracts, 7.74% for flexible ones) and the Aof disability premium (6.28% for small employers, 7.64% for larger ones), plus the Zvw healthcare contribution of about 6.51%, all capped at the 2026 wage base of EUR 79,296.
The 30% ruling (expatregeling) lets qualifying employees recruited from abroad receive up to 30% of their salary tax-free to offset relocation costs, subject to a 2026 salary norm of EUR 46,107 (EUR 35,048 for under-30s with a master’s degree). Important status change: the tax-free maximum stays at 30% for 2026 but is scheduled to drop to 27% from 1 January 2027, when the salary norm also rises to EUR 50,436. The earlier plan to phase it down to 20% then 10% was scrapped, and employees who began using the ruling before 1 January 2024 keep 30% under transitional rules for their five-year term.
Beyond gross salary, the main employer-borne costs are the employee-insurance premiums (WW/AWf, WIA/WGA and the Aof disability premium), the income-dependent Zvw healthcare contribution of about 6.51% (2026), and the mandatory 8% holiday allowance (vakantiegeld) accrued monthly and typically paid in May or June. Depending on the applicable CAO, employers may also owe pension contributions and other collectively-agreed benefits. In total, employer on-costs commonly add roughly 15-30% on top of gross pay.
Running payroll directly requires a registered Dutch employer presence and a payroll-tax (loonheffingen) number with the Belastingdienst, along with ongoing monthly loonaangifte filings. Alternatively, an Employer of Record (EOR) already established in the Netherlands can legally employ your staff on your behalf, handling all withholding, filings, holiday allowance and social-security contributions. Using an EOR lets you hire and pay Dutch employees compliantly within weeks, without incorporating a local entity.