Country fileNLEURVerified 2026-09-02
- Open data used: Official labour cost in the Netherlands for comparison: EUR 46.54 per hour worked in 2024, all industries, with employer social contributions at 22.5% of the total (statutory WIA, ZVW and WW premiums, contractual premiums such as employer pension contributions, and imputed costs such as sick pay and severance, as defined by CBS; this page prices the statutory part only) (Arbeidskosten; structuur arbeidskosten, bedrijfstak SBI 2008 (table 84155NED), CBS, on data.overheid.nl, CC BY 4.0)
NL
Employer of Record in the Netherlands: what one employee really costs
Netherlands, Europe. One software engineer at $65,000 gross per year, priced through 12 providers with a published fee, on the ECB reference rates of 30 Oct 2026. Change the salary and headcount below.
- Employer on-cost
- +27.4%
- statutory charges on top of gross
- All-in per month
- $7,101 – $7,601
- salary + charges + published fee, cheapest to dearest listed provider
Hiring one software engineer in the Netherlands at $65,000 gross a year costs about $1,486 a month in statutory employer charges (+27.4%), plus an EOR fee of $199 to $699 per month depending on the provider: $7,101 to $7,601 all-in, before deposits, FX margins and add-ons. Prices checked 2 Oct–3 Nov 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to the Netherlands
Price your own hire, line by line.
employee inatgross / year
≈ EUR 58,181 gross / year · EUR at ECB reference rate, 30 Oct 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $5,417 | |
| Unemployment insurance (AWf, low rate for permanent contracts) | 2.74% | $160 |
| Disability fund contribution (Aof, medium/large employer rate) | 7.63% | $446 |
| Return to Work Fund contribution (Whk — WGA + Ziektewet-flex, sector average) | 1.52% | $89 |
| Healthcare Insurance Act employer levy (Zvw) | 6.10% | $357 |
| Holiday allowance (vakantiegeld) | 8% | $433 |
| Employer on-cost | +27.4% | $1,486 |
| Cost of employment, before EOR fee | $6,902 |
RemoFirstLowest total
$7,101/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $85,217
- Fee share
- 2.8%
Checked 3 Nov 2026
Get a RemoFirst quotePapaya Global
$7,401/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $88,817
- Fee share
- 6.7%
Checked 3 Nov 2026
Get a Papaya quoteDeel
$7,501/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $90,017
- Fee share
- 8.0%
Checked 3 Nov 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Countries | Checked | Quote |
|---|---|---|---|---|---|
| RemoFirst | from $199 | $7,101 | 185+ | 3 Nov 2026 | Get a quote from RemoFirst· $7,101/mo |
| Rivermate | from $349 | $7,251 | 180+ | 3 Nov 2026 | Get a quote from Rivermate· $7,251/mo |
| Pebl | from $399 | $7,301 | 185+ | 3 Nov 2026 | Get a quote from Pebl· $7,301/mo |
| Playroll | from $399 | $7,301 | 180+ | 3 Nov 2026 | Get a quote from Playroll· $7,301/mo |
| Multiplier | from $499 $459 billed annually | $7,401 | 150+ | 3 Nov 2026 | Get a quote from Multiplier· $7,401/mo |
| Papaya Global | from $499 | $7,401 | 160+ | 3 Nov 2026 | Get a quote from Papaya Global· $7,401/mo |
| Borderless AI | $579 | $7,481 | — | 3 Nov 2026 | Get a quote from Borderless AI· $7,481/mo |
| Atlas HXM | from $599 | $7,501 | 160+ | 3 Nov 2026 | Get a quote from Atlas HXM· $7,501/mo |
| Deel | from $599 | $7,501 | 130+ | 3 Nov 2026 | Get a quote from Deel· $7,501/mo |
| G-P | from $599 | $7,501 | 180+ | 3 Nov 2026 | Get a quote from G-P· $7,501/mo |
| Remote | from $599 | $7,501 | 90+ | 3 Nov 2026 | Get a quote from Remote· $7,501/mo |
| Oyster | $699 | $7,601 | 120+ | 3 Nov 2026 | Get a quote from Oyster· $7,601/mo |
| Rippling | Quote only | — | — | 3 Nov 2026 | Get a quote from Rippling |
| Safeguard Global | Quote only | — | 187+ | 3 Nov 2026 | Get a quote from Safeguard Global |
Deposit, FX and contract terms: open a provider's name for its file, or see every provider's terms side by side.
Same salary and statutory charges in every row; only the fee segment changes.
What the Netherlands adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Unemployment insurance (AWf, low rate for permanent contracts)Applies when the employment contract is for an indefinite period, is in writing, and is not an on-call (oproep) contract — the standard case for a full-time permanent EOR hire modelled here. This is the calculator's default AWf rate. | 2.74% | Gross salary × 1.08 , capped at EUR 79,409 / yr 2.74% in 2026 (unchanged from 2025), capped at the 2026 maximumpremieloon of EUR 79,409 (same cap for AWf, Aof, Whk and Zvw). Fixed-term or on-call contracts pay the high AWf rate of 7.74% instead; EOR hires modelled here are indefinite contracts. Base: salary plus the 8% statutory holiday allowance (base_factor 1.08), with the EUR 79,409 cap applied to that total. Vakantiegeld is loon like the salary itself (Rijksoverheid, vraag en antwoord 'loonheffing premies werkgever': loon includes salaris and vakantiegeld), and the loon for employee insurances and for the Zvw is the same loon (Belastingdienst, Handboek Loonheffingen 2026, section 4.1, p. 61; maximumpremieloon on the full loon, section 7.7.1). Same base for Aof, Whk and Zvw. Read 2026-10-09. | Belastingdienst2026-09-02 |
| Disability fund contribution (Aof, medium/large employer rate)Applies to medium and large employers (payroll above the small-employer threshold). Used as the calculator's default Aof rate, on the assumption that the provider's total payroll puts it above the small-employer threshold; ask the provider which Aof rate it pays. | 7.63% | Gross salary × 1.08 , capped at EUR 79,409 / yr 7.63% in 2026 (down from 7.64% in 2025), capped at EUR 79,409. Small employers pay 6.27%; EOR providers are classified as medium/large employers by total payroll, so the high rate is the realistic one for an EOR hire. For 2027 the draft budget of the Ministry of Social Affairs (Rijksbegroting SZW 2027, proposed, not yet final) puts the Aof rate at 8.03% for larger employers and 6.67% for small ones; the engine keeps the 2026 rate. Base: salary plus the 8% holiday allowance (base_factor 1.08), capped at EUR 79,409 on that total (Handboek Loonheffingen 2026, section 4.1; see the AWf note). | Belastingdienst2026-09-02 |
| Return to Work Fund contribution (Whk — WGA + Ziektewet-flex, sector average)National average of the two differentiated Whk components for 2026: WGA (0.96%) + Ziektewet-flex (0.56%). The employer's actual rate is set individually by the Belastingdienst per year based on sector and company size (small/medium/large), and can be materially higher or lower than this average. | 1.52% | Gross salary × 1.08 , capped at EUR 79,409 / yr The average WGA percentage rose from 0.83% in 2025 to 0.96% in 2026, while the average Ziektewet percentage rose from 0.50% to 0.56%. Their combined average is used as an indicative modelling assumption; the provider's actual Whk rate can differ. UWV has set the 2027 average premiums at 1.07% for the WGA (+0.11 point) and 0.60% for the Ziektewet (+0.04 point), 1.67% combined (+0.15 point), in its press release "Werkgeverspremies WGA en Ziektewet omhoog door hogere instroom arbeidsongeschiktheidsregelingen" (read 13 October 2026); the engine keeps the 2026 rate until 1 January 2027. Base: salary plus the 8% holiday allowance (base_factor 1.08), capped at EUR 79,409 on that total (Handboek Loonheffingen 2026, section 4.1; see the AWf note). | UWV2026-09-02 |
| Healthcare Insurance Act employer levy (Zvw)Standard employer-paid healthcare levy on wages from current employment (the case modelled here). A different, lower 'bijdrage Zvw' rate applies to some other income categories (e.g. certain benefit payments) and is not modelled. | 6.10% | Gross salary × 1.08 , capped at EUR 79,409 / yr 6.10% in 2026, down from 6.51% in 2025. Maximumbijdrage-inkomen (contribution wage cap) for 2026 is €79,409, up from €75,864 in 2025 — same cap family as AWf/Aof/Whk. Base: salary plus the 8% holiday allowance (base_factor 1.08), capped at EUR 79,409 on that total (Handboek Loonheffingen 2026, section 4.1: the loon for the Zvw equals the loon for employee insurances; see the AWf note). | Belastingdienst2026-10-10 |
| Holiday allowance (vakantiegeld) | 8.00% | Added to the annual costStatutory minimum of 8% of gross annual salary, added on top of 12 monthly salaries (Wet minimumloon en minimumvakantiebijslag). Caution: Dutch salary figures are sometimes quoted inclusive of vakantiegeld and sometimes exclusive — confirm before stacking this on top of an already-inclusive salary figure. | Business.gov.nl2026-09-02 |
| Supplementary company pension not in total | — | There is no general legal obligation for every employer to offer a pension scheme. A pension can become mandatory under a CAO (collective labour agreement), a compulsory sectoral pension fund (bedrijfstakpensioenfonds), or an occupational scheme; employer contributions then commonly vary between 8% and 20% of pensionable salary. This item is excluded because no single national rate exists. The applicable sector and CAO must be checked before treating the total as final. | Business.gov.nl2026-09-02 |
| Transition payment (transitievergoeding) on termination not in total | — | Statutory severance owed on dismissal (not an annual cost): 1/3 of one month's gross salary per full year of service, pro-rated for partial years, from day one of employment. Capped in 2026 at €102,000 gross, or one gross annual salary if that is higher. Excluded from the annual total because it is a contingent liability triggered only by termination. | Rijksoverheid.nl2026-09-02 |
| Employer on-cost at $65,000 | +27.4% | $17,829 a year, $1,486 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
An EOR is the simplest route for a first hire in the Netherlands. A Dutch BV needs no minimum share capital (from €0.01 since the 2012 Flex-BV reform) but requires a notarial deed and Chamber of Commerce (KVK) registration, with typical all-in incorporation costs of roughly €500–2,500 in notary and registration fees. Opening an entity is generally worth evaluating once headcount is sustained (several employees, ongoing local operations) rather than for a single opportunistic hire.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $17,829 |
| 3 | $7,164 | $20,844 | $53,487 |
| 5 | $11,940 | $34,740 | $89,145 |
| 10 | $23,880 | $69,480 | $178,290 |
| 20 | $47,760 | $138,960 | $356,580 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 20 days
- Public holidays
- 11
- 13th month
- Not mandatory
- Probation
- up to 2 months
- Notice
- Employee: 1 month statutory minimum (can be extended by contract, up to 6 months). Employer: scales with tenure — 1 month under 5 years of service, 2 months at 5–10 years, 3 months at 10–15 years, 4 months at 15+ years.
- Reviewed
- 2026-09-02
Get a quote for the Netherlands.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $65,000. Ask each provider about deposits, FX margins and mandatory add-ons for the Netherlands: those are the lines that move.
Get a RemoFirst quote· $7,101/mo Get a Papaya quote· $7,401/mo Get a Deel quote· $7,501/mo
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much do employer payroll contributions add to a Dutch salary?
- On top of a €65,000 gross salary in 2026, mandatory employer contributions (AWf, Aof, Whk, Zvw — all capped at €79,409) plus the 8% statutory holiday allowance add roughly 27% before any EOR service fee (the contributions are charged on salary plus holiday allowance), since that total sits under the contribution cap.
- Is the 8% Dutch holiday allowance already included in a quoted salary?
- Not always — some Dutch salary figures are quoted inclusive of the 8% vakantiegeld and some exclusive. Confirm which convention is used before adding it on top, since it changes the true annual employer cost by a full 8 percentage points.
- Are Dutch public holidays paid days off?
- Not by law. The government lists eleven official public holidays for 2026: New Year's Day, Good Friday, Easter Sunday and Easter Monday, King's Day, Liberation Day on 5 May, Ascension Day, Whit Sunday and Whit Monday, Christmas Day and Boxing Day. It also states that no law makes any of them a day off for employees: whether a worker is off, and paid, on a public holiday is set by the collective agreement or the employment contract. The General Time Limits Act lists public holidays only to extend legal deadlines that fall on them. Ask which agreement a provider applies before assuming the days are off.