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In the Netherlands, the minimum base salary for full-time employees over 21, not including the holiday allowances, is €2,437.07 per month or €14.06 per hour. Lower minimum base salaries apply to employees under the age of 21. The minimum wage is pro-rated for part-time employees. 

The minimum wage for Deel EOR employees over 21 includes the holiday allowance and amounts to €2,631.20 per month or €31,547.40 per year.

The individual income tax ranges from 37.07% to 49.50%. Income tax is calculated according to progressive rates. 

The employer cost is generally estimated at approximately 34% of the employee salary, estimated on a salary of €66,956 gross, being the maximum salary for social security contributions. Anything below or under this salary will result in different percentages.

• Unemployment Insurance*:
  • Indefinite contracts: 2.64%
  • Definite contracts: 7.64%
• National Health Insurance (ZW)* - 6.57%
• Disability Insurance* - 7.54%
• Disability and Sickness Insurance (WGA and ZW)* - 0.40%
• Childcare Benefits Contribution* - 0.50%
• Mandatory Private Pension** - 15%
• Mandatory Company Doctor - €8.00 (estimated)

One off costs:

• Contract Labour Service - EUR 15
• Workplace Accidents and Illness Insurance - EUR 112 

Holiday Allowance

The 8% holiday allowance is invoiced monthly separately from the salary. However, this cost is included in the employee's annual salary. 

*Capped at a maximum monthly salary of EUR 5,969.
**The maximum pensionable salary is capped at €137,800.00/year for 2025.

Die Kosten sind als Schätzungen angegeben und dienen ausschließlich allgemeinen Informationszwecken. Um Genaueres über die Kosten und Gebühren im Zusammenhang mit Arbeitsverträgen für dieses Land zu erfahren, bitten Sie unser Vertriebsteam um ein Angebot.

Kündigungen folgen komplexen Regelungen und müssen den Gesetzen des Landes entsprechen, in dem Mitarbeitende angestellt sind. Das Offboarding wird immer vom Arbeitgeber gemeinsam mit den wichtigsten Stakeholdern abgewickelt. Dabei können Ad-hoc-Gebühren anfallen und für spezifische Kündigungsfälle bestimmte Schritte erforderlich oder empfehlenswert sein.

An employer can only come towards a termination of an employment agreement on the basis of a valid reason in combination with the fact that there is no longer a suitable redeployment for the employee within the company. The following reasons are specified in the Dutch legislation:

• Redundancy due to economic circumstances
• Long-term disability (two years)
• Frequent absence due to illness or disability which results in unacceptable consequences for business operations
• Underperformance
• Misconduct
• Refusal to perform contractual duties due to conscientious or religious objection
• Disturbed relationship

Terminations in the Netherlands can be complex. As a general rule you cannot unilaterally terminate an employee in the Netherlands without the permission of the Dutch Courts or the Dutch Unemployment Agency (UWV). In most cases it is therefore preferred to seek mutual consent to a termination in which case the governmental permission is not required.

• Less than 5 years of service: 1 month’s notice
• Between 5 and 10 years of service: 2 months’ notice
• Between 10 and 15 years of service: 3 months’ notice
• 15 years or more of service: 4 months’ notice

When a termination is done by mutual consent, severance payments are often required in order to obtain the employee’s consent. Typically, the amounts for severance by mutual agreement can be equivalent to 2-6 months of salary or more depending on the strength of the case. In case of a termination by the court or the Dutch Unemployment Agency (UWV) the statutory severance needs to be paid which is roughly 1/3 gross monthly salary per each year worked.

Um Sie vor unvorhergesehenen finanziellen Risiken durch Kündigungen zu schützen, ist in allen Arbeitsverträgen von Deel für dieses Land eine Abfindungsrückstellung enthalten.  Deel hat umfassende Erfahrung im Umgang mit globalen Prozessrisiken und berechnet Abfindungsrückstellungen nach den geltenden gewohnheitsrechtlichen oder gesetzlich verankerten Ansprüchen und lokalen Best Practices. Wenn Angestellte kündigen oder ihnen keine Abfindung zusteht, erhalten Sie alle ungenutzten Beträge zurück.

The legal minimum number of vacation days for an employee in the Netherlands per year is four times the number of days worked per week.

This typically means 20 holidays in the case of a full-time employee working for five days a week. Most employers in the Netherlands grant their employees 25 days of paid holidays.

The Netherlands celebrates 11 national holidays.

National public holidays include:

1. Neujahrstag
2. Karfreitag
3. Ostersonntag
4. Easter Monday
5. King’s Day
6. Liberation Day (once every 5 years)
7. Christi Himmelfahrt
8. Whit Sunday
9. Whit Monday
10. Weihnachtstag
11. Boxing Day

Onboarding takes 2 business days after the client signs the SOW.

Salary Requirements

At Deel, the 8% holiday allowance is included in the annual salary. This means that the employee's annual salary on the Deel platform will include both the annual base salary and the 8% holiday allowance.

When determining the employee’s annual salary, ensure that you include both the base salary and the 8% holiday allowance.

The 8% holiday allowance is invoiced monthly as an employer cost, separately from the salary.