NL
Netherlands: Payroll & Employment Facts
Verified statutory employment facts for Netherlands, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Netherlands employer-of-record guide and the Netherlands country hub.
What is the minimum wage in Netherlands?
| National minimum wage |
€14.71 / hour
|
|---|---|
| Next review date |
2026-07-01
|
What employer social contributions apply in Netherlands?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
Not available
|
|---|---|
| Pension |
Not available
|
| Healthcare |
6.57%
|
| Unemployment Insurance (WW) |
Not available
|
| Disability Insurance (Aof) |
Not available
|
| Childcare Allowance Contribution (Wko) |
0.50%
|
| Annual contribution ceiling |
71,628 EUR
|
| Total employer burden |
17.13%
|
What notice and leave rules apply in Netherlands?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0 to 59 months | 4 weeks |
| 60 to 119 months | 8 weeks |
| 120 to 179 months | 12 weeks |
| 180+ months | 16 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
20 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
11 days
|
Is 13th-month pay required in Netherlands?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
Yes
|
How is severance calculated in Netherlands?
| Formula |
The statutory transition payment (transitievergoeding) is calculated as one-third of the gross monthly salary for each year of service. A pro-rata calculation is applied for the remaining portion of the employment period based on the exact number of days.
|
|---|---|
| Per-year multiplier |
0.3333333333333333 months of pay
|
| Minimum qualifying tenure |
0 months
|
| Calculation base |
Gross
|