Dutch Employer Rates and Thresholds 2026

Dutch employers pay employee insurance premiums and the Zvw health insurance levy on each employee's wages up to the maximum premium wage of €79,409 a year (€6,617.41 a month). Above that, no further premiums are due.

Small employers pay the Whk rate for their sector. Ask an Employer of Record which sector it is registered in: an EOR classed as a staffing agency pays much more than one in business services, and may pass it on.

Premiums plus the 8% holiday allowance for a permanent employee of a medium or large employer, with a 1.2% Whk rate. Pension is extra where a sector fund applies.

The Netherlands sets an hourly minimum wage for all employees from age 15, with lower fixed rates up to age 20.

• At least four times the agreed weekly working hours a year (20 days for a five-day week).
• At least 8% of annual gross salary, normally paid in June for the year to 31 May.
• There is no statutory standard week, but adults may work at most 12 hours per shift and 60 hours a week.
• Employers must pay at least 70% of salary for up to 104 weeks of illness, and at least the minimum wage in the first 52 weeks.
• There is no general legal duty to offer a pension, but participation is compulsory where the Minister has made a sector pension fund mandatory for the employer's sector.

Must be agreed in writing and be the same for both parties. Up to 2 months on an open-ended contract.

Employer notice is 1 month (under 5 years' service), 2 months (5–10 years), 3 months (10–15 years) or 4 months (15 years or more). Employee notice is 1 month.

• Dismissal: Dismissal needs a reasonable ground, and redeployment must not be possible. UWV permission is needed for economic reasons or long-term illness, and a court ruling for other grounds, unless the employee agrees in writing. Most dismissals carry a transition payment of one third of monthly salary per year of service, capped at €102,000 or one year's salary if higher (arts. 7:669, 7:671, 7:671a, 7:671b, 7:673).
• Fixed-term contracts: Under the chain rule, a fixed-term contract becomes open-ended once more than three fixed-term contracts have followed each other, or once successive contracts exceed 36 months, with gaps of six months or less counted in.
• Supplying workers: Companies that make workers available to others must be registered for that activity in the trade register, and hirers may not use unregistered suppliers. From 1 January 2027, suppliers will also need admission under the Wtta.