国家合规百科 · Europe
Hiring in the Netherlands
A practical guide to employing staff in the Netherlands — contracts, working time, leave, dismissal, payroll and employer costs for 2026.
Employment contracts
Contracts can be oral, but employers must give written information on key terms (pay, hours, duties, notice, leave, pension) within one week of starting. Many sectors are covered by a collective labour agreement (CAO) that sets higher minimums.
- Chain rule: a maximum of 3 fixed-term contracts within 3 years; the next contract becomes permanent automatically.
- Probation: not allowed in contracts of 6 months or less; maximum 1 month for contracts under 2 years; maximum 2 months for contracts of 2 years or longer and for permanent contracts.
- Non-compete clauses in fixed-term contracts require a written justification of the employer’s substantial business interest.
Working hours
| Standard week | 36–40 hours (set by contract or CAO) |
|---|---|
| Legal maximum | 12 hours per shift and 60 hours per week |
| Average over 16 weeks | Maximum 48 hours per week |
| Breaks | 30 minutes after 5.5 hours; 45 minutes after 10 hours |
| Overtime pay | No statutory premium unless agreed in the contract or CAO |
Minimum wage
The statutory minimum wage is set per hour and indexed twice a year (1 January and 1 July). Lower youth rates apply under 21.
| From 1 January 2026 (21+) | €14.71 per hour |
|---|---|
| From 1 July 2026 (21+) | €14.99 per hour |
Leave and holidays
| Annual leave | At least 4 times the weekly working hours (20 days for a 5-day week); statutory days expire 6 months after the year ends |
|---|---|
| Holiday allowance | At least 8% of gross annual salary, usually paid in May or June |
| Public holidays | Around 11 recognised days (e.g. King’s Day, Christmas); paid time off depends on the contract or CAO |
| Sick pay | At least 70% of salary for up to 104 weeks, paid by the employer (at least minimum wage in year one) |
| Maternity | 16 weeks, paid by UWV at 100% of salary up to the daily maximum |
| Partner (birth) leave | 1 week fully paid by the employer, plus up to 5 weeks paid by UWV at 70% |
| Parental leave | 26 times weekly hours per child up to age 8; 9 weeks paid by UWV at 70% in the child’s first year |
Notice and dismissal
Dutch dismissal law is protective. An employer cannot terminate a permanent contract unilaterally: it needs a permit from UWV (economic reasons or long-term illness), a court decision (personal reasons such as underperformance), or a mutual settlement agreement.
| Employer notice | 1 month (under 5 years’ service), 2 months (5–10), 3 months (10–15), 4 months (15+) |
|---|---|
| Employee notice | 1 month, unless agreed otherwise |
| Transition payment | 1/3 of monthly salary per year of service, capped at €102,000 in 2026 (or one annual salary if higher) |
| Prohibited grounds | Dismissal during illness (first 2 years), pregnancy and maternity leave is generally prohibited |
Payroll and employer costs
Employers file a monthly payroll tax return (loonaangifte) with the Belastingdienst and withhold wage tax and national insurance from salaries.
| Health insurance levy (Zvw) | 6.10% |
|---|---|
| Unemployment (AWf) | 2.74% for permanent contracts; 7.74% for flexible contracts |
| Disability (Aof) | 6.27% (small employers) or 7.63% (large employers) |
| Return-to-work fund (Whk) | Set per employer (2026 average around 1.52%) |
| Childcare surcharge | 0.50% |
| Contribution ceiling | €79,409 per year |
| Pension | Not statutory, but mandatory where an industry-wide pension fund applies |
Employee income tax 2026 (below state pension age)
| Up to €38,883 | 35.75% (includes national insurance) |
|---|---|
| €38,883 – €78,426 | 37.56% |
| Above €78,426 | 49.50% |
30% ruling
Qualifying employees recruited from abroad can receive up to 30% of salary tax-free in 2026 (salary norm €48,013, or €36,497 for under-30s with a master’s degree). From 2027 the maximum falls to 27% for most newer rulings.
Benefits and practice
- A 13th month is not statutory but is common under CAOs.
- Travel allowance and a work-from-home allowance can be paid tax-free within set limits.
- Employers must keep a personnel file and a copy of the employee’s ID for the payroll administration.
- Non-EU employees need a work permit or a residence permit for highly skilled migrants through a recognised sponsor.
Hire in the Netherlands with Truerix
Truerix employs your Dutch staff through our own Netherlands entity — compliant contracts, payroll tax filings, holiday allowance, pension and 30% ruling applications handled for you.
Sources: Government.nl – Minimum wage · Belastingdienst – Payroll taxes · Business.gov.nl – Dismissal · UWV – Leave and benefits · ICS Payroll – Dutch social security 2026