- Country Guide
- Netherlands
Netherlands
Last Update by Marta, 31 Jan 2025
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Exchange Rate
17 Feb 2025
Cost of Living
Indicative value for a working adult in a city: Amsterdam
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 13.50 |
| Monthly Train and Bus Tickets | 90 |
| 3 Bedrooms Rental (City Center) | 3,650 |
| 3 Bedrooms Rental (Outskirt) | 2,605 |
Current Inflation Rate
3.6%
Wage
Minimum Wages
- Staff over 21: 14.06 EUR
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
2,500 |
|
Mid-Level
5 Years
|
3,500 |
|
Experienced & Managerial Level
10 Years
|
5,500 |
|
Specialized & Senior-Level
15 Years
|
>7,000 |
Annual Salary Growth
6%
Statutory Contribution
Except national insurance, the contribution base capping for other contributions is 75,864.00 EUR per year.
Contributions are paid to the Tax Office (Belastingdienst) by the 15th of each following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Insurance | - |
27.65% AOW: 17.9%, ANW: 0.10% and WLZ: 9.65% |
All staff Max. base 38,441 EUR |
| Unemployment Fund (AWF) |
2.74% Open-ended contracts 7.74% Fixed-term contracts |
- | All staff |
| Invalidity Insurance (AOF) |
6.28% Small companies 7.64% Large companies |
- | All staff |
| Healthcare Insurance (ZVW) | 6.51% | 5.26% | All staff |
| Work Resumption Fund (WHK) | 0.51% - 5,91% | - | All staff the rate depends on sector or company size |
| Childcare Premium (WKO) | 0.50% | - | All staff with children |
| Vacation Allowance | 8% per month is retained from staff's salary and paid out as a one-time payment in May or June | - | All staff |
Other Benefit
Other common employment benefits in Netherlands include:
- Commuting Subsidy: 0.23 EUR per kilometer
- Tax-Free Work from Home Allowance: Around 2.35 EUR per day
- Health Insurance Compensation: Around 210 EUR per month
- 13th salary payment is customary in November or December
- Adequate Pension Scheme: Employers contribution from January 2024, 15.4% of staff's gross salary
Income Tax
Residents
-
Tax period: 1st January – 31 December
Filing start date: 1st March
Tax filing due date: 1st May
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 38,441 | 8.17% |
| 38,441 - 76,817 | 37.48% |
| Over 76,817 | 49.50% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Netherlands is taxed, the rate is same as residents
Working Hours
Statutory
36 - 40 hours
8 hours a day, 5 days a week
Typical practice
38 hours
Monday - Friday
Overtime
Maximum: 12 hours per day or 60 hours per week,
55 hours per week over a 4-week period, or
48 hours a week over a 16-week period.
- Night work is anything over 1 hour between 00:00-06:00
- An employee cannot work over 117 night shifts per year - There is no legislation on overtime compensation. Overtime pay and rates are determined in the employment contract or collective agreement
Employment Contract
Permanent
Contract Format
Written and signed (electronically or printed copy) in Dutch or English, staff receive a copy signed by both parties.
It is possible to use a qualified electronic signature.
Payroll Currency
EUR
Probation
Up to 2 months
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | - No notice | - No notice |
| Notice Period - Regular | - 1 month notice | - Under 5 years’ service: 1 month - 5-10 years’ service: 2 months - 10-15 years’ service: 3 months - Over 10 years’ service: 4 months |
- Under 5 years’ service: 1 month - 5-10 years’ service: 2 months - 10-15 years’ service: 3 months - Over 10 years’ service: 4 months |
| Severance Pay | - | - 1/3 of monthly salary * years of service from the start date - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
- 1/3 of monthly salary * years of service from the start date - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
Public Holiday
8 days
Public holidays that fall on weekends are lost
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 18 Apr | Good Friday |
| 20 Apr - 21 Apr | Easter |
| 26 Apr | King's Day |
| 05 May | Liberation Day |
| 29 May | Ascension Day |
| 08 Jun - 09 Jun | Whit Day |
| 25 Dec - 26 Dec | Christmas Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 20 working days (4 times the number of hours worked per week) | All staff |
| Sick Leave | Up to 2 years |
All sick staff or for organ donation, pregnancy or childbirth Paid for the 2 years by the employer of 70% of salary Some collective agreements require higher rate |
| Pregnancy and Maternity Leave |
16 weeks 6 weeks before birth, 10 weeks after |
All expectant mothers Paid by government: 100% salary |
| Paternity/Partner Leave | Up to 6 weeks |
All fathers Paid by government: 100% salary in first week 70% salary for 5 additional weeks |
| Parental Leave | 26 weeks |
All parents caring for children Paid by government: 70% salary |
| Adoption and Foster Care Leave | 6 weeks |
All staff adopting or fostering a child Paid by government: 100% salary |
| Short-Term Care Leave | Short term - up to 2 weeks |
All staff caring for sick relatives Paid by employer: 70% salary |
| Long-Term Care Leave | Long term - up to 6 weeks |
All staff caring for sick relatives Unpaid unless there are other provisions in the collective agreements |
Reference
- https://www.numbeo.com/cost-of-living/in/Amsterdam
- https://www.rijksoverheid.nl/onderwerpen/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2025
- https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf
- https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/personeel-en-loon
- https://business.gov.nl/amendment/income-tax-box-2-changes/
- https://business.gov.nl/regulation/employee-insurance-schemes-national-insurance/
- https://business.gov.nl/running-your-business/staff/health-and-safety-at-work/working-hours-act/
- https://business.gov.nl/regulation/contract-employment/
- https://www.uwv.nl/en/individuals/dismissal-and-redundancy/if-you-resign#:~:text=However%2C%20if%20you%20are%20on,proeftijd')%20when%20you%20resign.
- https://business.gov.nl/regulation/transition-payment/
- https://www.uwv.nl/en/individuals/dismissal-and-redundancy/involuntary-termination
- https://www.government.nl/topics/employment-contract-and-a-collective-labour-agreement-cao/question-and-answer/what-types-of-leave-are-there
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Contact UsCountry Guide - Netherlands
Last updated: 31 Jan 2025
Exchange Rate
Currency (EUR)
- 1 CNY = 0.185 EUR
- 1 USD = 1.32 EUR
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Amsterdam
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 13.50 |
| Monthly Train and Bus Tickets | 90 |
| 3 Bedrooms Rental (City Center) | 3,650 |
| 3 Bedrooms Rental (Outskirt) | 2,605 |
Current Inflation Rate
3.6%
Wage
Minimum Wages
- Staff over 21: 14.06 EUR
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
2,500 |
|
Mid-Level
5 Years
|
3,500 |
|
Experienced & Managerial Level
10 Years
|
5,500 |
|
Specialized & Senior-Level
15 Years
|
>7,000 |
Annual Salary Growth
6%
Statutory Contribution
Except national insurance, the contribution base capping for other contributions is 75,864.00 EUR per year.
Contributions are paid to the Tax Office (Belastingdienst) by the 15th of each following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Insurance | - |
27.65% AOW: 17.9%, ANW: 0.10% and WLZ: 9.65% |
All staff Max. base 38,441 EUR |
| Unemployment Fund (AWF) |
2.74% Open-ended contracts 7.74% Fixed-term contracts |
- | All staff |
| Invalidity Insurance (AOF) |
6.28% Small companies 7.64% Large companies |
- | All staff |
| Healthcare Insurance (ZVW) | 6.51% | 5.26% | All staff |
| Work Resumption Fund (WHK) | 0.51% - 5,91% | - | All staff the rate depends on sector or company size |
| Childcare Premium (WKO) | 0.50% | - | All staff with children |
| Vacation Allowance | 8% per month is retained from staff's salary and paid out as a one-time payment in May or June | - | All staff |
Other Benefit
Other common employment benefits in Netherlands include:
- Commuting Subsidy: 0.23 EUR per kilometer
- Tax-Free Work from Home Allowance: Around 2.35 EUR per day
- Health Insurance Compensation: Around 210 EUR per month
- 13th salary payment is customary in November or December
- Adequate Pension Scheme: Employers contribution from January 2024, 15.4% of staff's gross salary
Income Tax
Residents
-
Tax period: 1st January – 31 December
Filing start date: 1st March
Tax filing due date: 1st May
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 38,441 | 8.17% |
| 38,441 - 76,817 | 37.48% |
| Over 76,817 | 49.50% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Netherlands is taxed, the rate is same as residents
Working Hours
Statutory
36 - 40 hours
8 hours a day, 5 days a week
Typical practice
38 hours
Monday - Friday
Overtime
Maximum: 12 hours per day or 60 hours per week,
55 hours per week over a 4-week period, or
48 hours a week over a 16-week period.
- Night work is anything over 1 hour between 00:00-06:00
- An employee cannot work over 117 night shifts per year - There is no legislation on overtime compensation. Overtime pay and rates are determined in the employment contract or collective agreement
Employment Contract
Fixed-Term
Used for specific projects or to assess skills and capabilities
Probation
Contract under 6 months: No probation
Contact for 6 months - 2 years: Up to 1 month
Contact for over 2 years: Up to 2 months
Termination
Contract can't be terminated, unless early termination is included in the contract
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | - No notice | - No notice |
| Notice Period - Regular | - | If the contract is a fixed-term contract for a minimum of 6 months, the employer is required to inform the employee in writing, at least one month before the end date, whether or not the contract will be continued. If the employer fails to fulfill this obligation, he must pay campansastion - 1 month's salary |
If the contract is a fixed-term contract for a minimum of 6 months, the employer is required to inform the employee in writing, at least one month before the end date, whether or not the contract will be continued. If the employer fails to fulfill this obligation, he must pay campansastion - 1 month's salary |
| Severance Pay | - | - Staff are entitled to a transition payment even during probation: 1/3 of monthly salary * years of service from the start date - If contracts are not extended after the natural expiry date, a transition payment is still due - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
- Staff are entitled to a transition payment even during probation: 1/3 of monthly salary * years of service from the start date - If contracts are not extended after the natural expiry date, a transition payment is still due - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
Permanent
Probation
Up to 2 months
Termination
The contract may be terminated by the employer, the employee or by mutual agreement
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | - No notice | - No notice |
| Notice Period - Regular | - 1 month notice | - Under 5 years’ service: 1 month - 5-10 years’ service: 2 months - 10-15 years’ service: 3 months - Over 10 years’ service: 4 months |
- Under 5 years’ service: 1 month - 5-10 years’ service: 2 months - 10-15 years’ service: 3 months - Over 10 years’ service: 4 months |
| Severance Pay | - | - 1/3 of monthly salary * years of service from the start date - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
- 1/3 of monthly salary * years of service from the start date - Outstanding unused leave, bonuses, commission in the last 12 months are paid out - Maximum compensation of 98,000 EUR or a 1 year salary if the annual salary is higher than 98,000 EUR |
Public Holiday
8 days
Public holidays that fall on weekends are lost
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 20 working days (4 times the number of hours worked per week) | All staff |
| Sick Leave | Up to 2 years |
All sick staff or for organ donation, pregnancy or childbirth Paid for the 2 years by the employer of 70% of salary Some collective agreements require higher rate |
| Pregnancy and Maternity Leave |
16 weeks 6 weeks before birth, 10 weeks after |
All expectant mothers Paid by government: 100% salary |
| Paternity/Partner Leave | Up to 6 weeks |
All fathers Paid by government: 100% salary in first week 70% salary for 5 additional weeks |
| Parental Leave | 26 weeks |
All parents caring for children Paid by government: 70% salary |
| Adoption and Foster Care Leave | 6 weeks |
All staff adopting or fostering a child Paid by government: 100% salary |
| Short-Term Care Leave | Short term - up to 2 weeks |
All staff caring for sick relatives Paid by employer: 70% salary |
| Long-Term Care Leave | Long term - up to 6 weeks |
All staff caring for sick relatives Unpaid unless there are other provisions in the collective agreements |
Reference
- https://www.numbeo.com/cost-of-living/in/Amsterdam
- https://www.rijksoverheid.nl/onderwerpen/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2025
- https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf
- https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/personeel-en-loon
- https://business.gov.nl/amendment/income-tax-box-2-changes/
- https://business.gov.nl/regulation/employee-insurance-schemes-national-insurance/
- https://business.gov.nl/running-your-business/staff/health-and-safety-at-work/working-hours-act/
- https://business.gov.nl/regulation/contract-employment/
- https://www.uwv.nl/en/individuals/dismissal-and-redundancy/if-you-resign#:~:text=However%2C%20if%20you%20are%20on,proeftijd')%20when%20you%20resign.
- https://business.gov.nl/regulation/transition-payment/
- https://www.uwv.nl/en/individuals/dismissal-and-redundancy/involuntary-termination
- https://www.government.nl/topics/employment-contract-and-a-collective-labour-agreement-cao/question-and-answer/what-types-of-leave-are-there
Contact Info
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8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000