Payroll Services in the Netherlands
Fully managed Dutch payroll – loonaangifte filed with the Belastingdienst every month, the 8% holiday allowance accrued and paid, pensions remitted and the 30% ruling applied, with a named specialist a phone call away.
Run through your own Dutch entity, with your global view consolidated in Portico.
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What Dutch payroll actually involves
Dutch payroll looks orderly – one monthly filing, one tax authority – but the details move twice a year. The minimum wage indexes every 1 January and 1 July, employer premium percentages change every January, the 30% ruling is mid-reform, and contractor misclassification enforcement has resumed. Precision is the whole job.
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Calculate Your Employee Costs in the Netherlands
Enter a gross salary to see the full monthly cost of a Dutch employee — employer premiums, the 8% holiday allowance and pension included in your total spend per employee.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertNetherlands
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Employer Costs in the Netherlands Explained
Statutory employer premiums in the Netherlands total 15.6% of gross salary for a permanent contract at a small employer (AWf 2.74% + Aof 6.27% + Wko 0.50% + Zvw 6.10%), and 22.0% for a fixed-term or flexible contract at a medium or large employer (AWf 7.74% + Aof 7.63% + Wko 0.50% + Zvw 6.10%). On top of both sits your employer-specific Whk premium, the statutory 8% holiday allowance, and in most sectors mandatory pension fund participation. Premiums apply to earnings up to the €79,409 SV ceiling. The minimum wage is €14.99 per hour (21+, since 1 July 2026) and re-indexes every January and July. Here’s the breakdown.
Dutch employer contribution rates, 2026
| Contribution | Rate | Applies to |
|---|---|---|
| AWf – unemployment (low) | 2.74% | Permanent written contracts |
| AWf – unemployment (high) | 7.74% | Fixed-term & flexible contracts |
| Aof – disability (low) | 6.27% | Small employers |
| Aof – disability (high) | 7.63% | Medium & large employers |
| Wko – childcare surcharge | 0.50% | All employers (on the Aof base) |
| Zvw – healthcare levy | 6.10% | All employers – employer-paid, never deducted from the employee |
| Whk – return-to-work | Employer-specific | All employers – experience-rated; stated on your annual Whk decision letter |
| Holiday allowance | 8% of gross | All employees – statutory minimum, usually paid in May |
How our Dutch payroll service works
Why TopSource for Dutch Payroll
TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We run Dutch payroll in-house, not brokered to a local sub-processor — the same team that files your loonaangifte answers your calls, in English and Dutch. You get a named account manager, one consolidated monthly invoice covering salaries, taxes and fees, and one live Portico view of the Netherlands beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API — set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.
Other services
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 the Netherlands
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.
Beyond a payroll serviceA globalization accelerator
Payroll platform
Global payroll simplified
Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity.
Audit
Eliminate barriers to growth
Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals.
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Build a data-driven talent strategy
Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.
Advisory
Expert guidance that turns complexity into clarity.
Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.
Dutch payroll: frequently asked questions
Global Payroll runs through your existing Dutch entity, typically a BV registered with the Belastingdienst as a withholding agent. If you don’t have an entity yet, our Employer of Record in the Netherlands employs your people on your behalf, so you can hire before incorporating – and move onto Global Payroll once the entity is live.
Statutory employer premiums total 15.6% of gross for a permanent contract at a small employer (AWf 2.74%, Aof 6.27%, Wko 0.50%, Zvw 6.10%) and 22.0% for a fixed-term or flexible contract at a medium or large employer (AWf 7.74%, Aof 7.63%, Wko 0.50%, Zvw 6.10%). Add your employer-specific Whk premium, the statutory 8% holiday allowance and sector pension contributions on top. Premiums apply to earnings up to the €79,409 SV ceiling.
Vakantiegeld is a statutory 8% of gross salary, accrued continuously and normally paid each May, though a CAO can set a different month. It is not a discretionary bonus – treating it as a year-end payment is one of the most common errors we correct for employers new to Dutch payroll. We accrue it monthly and show it on every payslip.
Often, yes. Participation in a bedrijfstakpensioenfonds is mandatory by sector, not by choice, and which fund applies depends on your actual activity rather than your SBI code. Employers frequently discover the obligation retroactively. We confirm your fund before the first run, remit contributions and support the Future Pensions Act (Wtp) transition.
The ruling applies to employees recruited from abroad who meet the salary threshold (€48,013 in 2026, or €36,497 for under-30s with a qualifying master’s) and the 150 km rule. The application must reach the Belastingdienst within four months of the employment start date to apply from day one.
From 1 January 2027 the rate drops from 30% to 27%. This is the part employers most often get wrong: it is not limited to new rulings. Employees who already hold a ruling granted from 2025 onwards move to 27% as well. Only those who were already using the ruling back in 2023 keep 30% for the full term under the transitional rules. Salary thresholds are indexed each year, so packages sitting near the threshold are worth reviewing before renewal.
Employer premium percentages, the SV ceiling and tax bracket parameters change every 1 January. The statutory minimum wage re-indexes twice a year, on 1 January and 1 July (€14.71 from January 2026, €14.99 from July 2026). Both dates require payroll parameter updates; we apply them and re-verify the figures published on this page.
Yes. Dutch holiday allowance accruals and pension fund obligations, which can be easy to under-forecast, are standardised into the same consolidated reporting as your other countries, giving you a clearer, forward-looking view of Netherlands labour cost alongside your broader workforce spend.
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