Basic Information

Minimum Wage (effective date)

2561 eur per month;14.75 eur per hour for 21years+ (2024.7.1) (including 8% holiday allowance)

Social Contribution

Employer Contribution: 21.33%

Health Insurance Act (Zvw) : 6.57%

Unemployment Law (WW Awf): 7.64%

Disability Fund (Aof) : 6.18%

Sickness benefit elasticity: 0.25%

W.G.A. Return to Work (Partially Disabled Persons) Act: 0.19%

Child care surcharge law : 0.50%

Employee Contribution

The payment amount is different depending on the employee's income. The items are as follows. For the specific payment amount (social security + tax), please refer to the Dutch tax table in 2024.

Personal Income Tax

Payroll

Payroll Cycle

Payroll Frequency: Monthly.
Pay Date (Statutory): No statutory pay date.

13 Salary

The 13th month pay is not a legal requirement, but it is customary.

Working Time

Standard Working Hours (full time)

38/40 hours per week, Monday to Friday.

Overtime

Employees aged 18 and over can work a maximum of 12 hours per day and 60 hours per week. This is not allowed every week. Employee may work an average of: 48 hours a week over a 16-week period, or 55 hours per week over a 4-week period.

Overtime Pay

The Act does not state how much extra pay employee must receive for overtime. Employers can make own arrangements for this in terms of employment, or there might be overtime agreements in CAO.

Holidays

Public Holidays

There are 11 public holidays in the Netherlands.

Annual Leave

20 days, companies can decide to grant employees more than the statutory 20 days of annual leave.It is related to years of service/tenure/age/other factors.

Sick Leave

No restrictions,Generally less than two years.

Must pay sick employee at least 70% of their last earned salary and holiday allowance.

Must continue paying wages for up to 2 years. In the first year, wages must not fall below the minimum wage. In the second year, wages may fall below the minimum wage.

After 2 years of illness, Employer is no longer obliged to continue paying wages

Employee is entitled to benefits through the Sickness Act. For example, employees who are sick, and pregnant. Or sick employees older than 55 who received unemployment benefit for at least 52 weeks right before entering employment. You must register the employee as sick with the UWV within 4 working days. Recovery must be reported within 2 working days. Both can be done using the online sickness notification.

Maternity Leave

In total employee has a right to at least 16 weeks of leave. 6 weeks pregnancy leave (before the due date) and at least 10 weeks maternity leave (after childbirth),In some cases the maternity leave can be longer than 10 weeks.

Employee is entitled to leave when she has a pregnancy check-up during working hours. Employee does not have to take any holiday hours and their salary continues to be paid.

Employers can apply for maternity benefit for their employee to the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV).

Paternity Leave

1 week of parental leave for partners after the birth,This paid leave can be taken any time in the first 4 weeks after the birth of the child. During this period of leave Employer must continue to pay 100% of the employee's salary.

Partners have the right to 5 weeks unpaid leave in the first 6 months after the birth. They can also choose to take less than 5 weeks. Employees who take unpaid leave will be able to claim benefits from the Employment Insurance Agency (UWV in Dutch) for up to 70% of their salary.

Marriage Leave

It is not based on any law, but are rather provided for in collective labour agreement (CAO), company scheme or employment contract.

Bereavement Leave

It is not based on any law, but are rather provided for in collective labour agreement (CAO), company scheme or employment contract.

Parental Leave

Employees with children aged up to 8 have the right to parental leave in the Netherlands. They can get at most 26 times the number of hours they work per week. Parents get paid the first 9 of the 26 weeks parental leave. They receive a benefit from the Employee Insurance Agency.  

Adoption Leave and Foster Leave  

Employees who have adopted a child or have taken in a foster child, are entitled to 6 weeks adoption or foster leave (in Dutch). The leave applies to both parents. They have the right to an adoption allowance or foster care benefit. Employees must apply to employers for the adoption or foster leave at least 3 weeks in advance. They may take this leave spread out over a longer period of time.Employers may not refuse this, unless employers'  business will face serious problems as a result. 

Short-term and Long-term Care Leave

Can be taken to provide essential care to someone who is ill or otherwise in real need. For this leave employees must be the only person who can look after the ill person at that moment in time.During the period of leave, employers continue to pay 70% of the employee's salary. If this is less than the minimum wage, employers pay the minimum wage.

Emergency Leave and Other Short Absence Leave

During this period of leave, employers still pay employees' salary.

Labor Contract

Labor Contract Type

Labor contracts are divided into fixed-term contracts and permanent contracts.

Probation Period 

Fixed-term Contract

Maximum 2 months trial period.  

0-6 months, no trial period;

6 months -2years, 1month trial period;

2 years+, 2 months trial period.

Permanent Contract

Maximum 2 months trial period.

Termination

Notice Period 

Fixed-term Contract

For employees in the probationary period and the formal period, the notice period during the separation period is a no-notice period.

There is no notice period for terminating probationary employees; the official termination notice period and related compensation for employees is 1-4 months, related to the employee's service years with the company.

Permanent Contract

For employees in the probationary period and the formal period, the notice period during the separation period is a no-notice period.

There is no notice period for terminating probationary employees; the official termination notice period and related compensation for employees is 1-4 months, related to the employee's service years with the company.

Severance Pay

Fixed-term Contract

No compensation will be given to employees during the probation period and official period during the separation period.

There is no compensation for an employee being released from probation; in some cases, employees are required to receive formal compensation associated with the termination.

Permanent Contract

No compensation will be given to employees during the probation period and official period during the separation period.

There is no compensation for an employee being released from probation; in some cases, employees are required to receive formal compensation associated with the termination.