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Practical information The Netherlands

 

Foreign workers:

What you need to know about employment in the Netherlands

Employers are expected to be fully aware of and apply human resources legislation and regulations. This is not always possible, especially when employees are stationed abroad. In that case, you must be able to count on a solid partner who has all the knowledge in-house. At Interfisc, we take care of your employees across the border, allowing you to fully focus on your core business.

Local employees in the Netherlands, with or without a registered place of business

In several countries, it is possible to offer your products or services through a local employee without the need to have your own registered office there for this purpose. This can, however, often be subject to certain restrictions as to the nature of your activities as a foreign company without a registered office in the country in question.

Please also note that, in principle, Dutch social security will apply to your employees residing in the Netherlands, whether they work exclusively or partially in that country. In addition, Dutch tax regulations will apply to the income they earn in the Netherlands and you will be obliged to observe Dutch employment law.

Payroll costs in the Netherlands

One of the first questions you could be confronted with before taking on an employee in the Netherlands, is the high level of payroll costs in the country.

In our factsheet Personnel in the Netherlands, available for downloading below, please find an overview of the employee benefits package that is customary in the Netherlands and the associated costs, calculated on an annual basis.

The cost overview gives an insight into the terms and conditions of employment that are customary in the Netherlands, based on which you can decide whether it is worth having an employee in the Netherlands. As soon as you make this decision, we will be happy to help you make a suitable offer for your employee, so you will be well prepared for negotiating with your employee.

Additional employer obligations in the Netherlands

In view of the complexity and, possibly, inadequate internal knowledge of Dutch legislation in your organisation, we recommend that you do not limit yourself to reviewing the financial side! Our factsheets provide a detailed explanation of the sections that make up the cost overview. We also give an overall picture of the Dutch rules concerning:

  • Employment law
  • Social security
  • Taxes
  • Employee benefits
  • Health & well-being
Download our factsheet Personnel in the Netherlands, with information on regulations, payroll costs, employer insurance and payroll accounting in the Netherlands!

OFFICIAL BODIES IN THE NETHERLANDS

Official bodies: Information about:
Douane Import & Export
Overheid Government
Rijksoverheid Government
Sociale Verzekeringsbank Social security
Uitvoeringsinstituut Werknemersverzekeringen (UWV) Netherlands
Werk.nl Netherlands
Invest in Holland Buitenlandse investeringen
Immigratie- & Naturalisatiedienst Immigration Netherlands
Bureau voor Belgische Zaken Netherlands-Belgium
Bureau voor Duitse Zaken Netherlands-Germany
Grensinfopunt Netherlands-Belgium-Germany
Kamers van Koophandel Chamber of commerce Netherlands
ICC – Internationale Chamber of Commerce International chamber of commerce
Official recognised foreign organisations to receive a medical statement Notification of illness from abroad

PREMIUMS & TAXATION IN THE NETHERLANDS

In contrast to Belgium, which has a single fixed rate for social security, the Netherlands has various rates, which are re-determined annually by the authorities. Part of these are identical for all employers, while another part varies by business sector or even by employer.

Would you like to obtain an overall impression of Dutch legislation in the area of personnel?
Register here for one of our workshops on personnel in the Netherlands!
Note: Due to the Corona measures, we have postponed the workshop until further notice.
We hereby follow the guidelines of the RIVM. Are you interested in one of our courses and would you like to be informed about a next meeting, please send an email to events@interfisc.eu

INFLATION IN THE NETHERLANDS

Below you can see the development of the inflation in the Netherlands. These figures are often used to index the wages of employees. However, indexation or pay rise is not mandatory in the Netherlands, unless prescribed by a collective or an individual labour agreement.

These inflation rates are taken from the official website of Statistics Netherlands (CBS). This website shows 2 different Consumer Price Indices (CPIs): a regular CPI and a derived one.

The derived CPI is equal to the regular CPI, excluding the effect of changes in the rates of taxes on products and production (e.g. VAT and excise duties on alcohol and tobacco) and subsidies. The derived CPI is often used for wage negotiations. This is why Interfisc has used this derived CPI for publication on the website for many years.

* preliminary percentages

2017 2018 2019 2020 2021
JANUARY 1.7% 1.3% 1.0% 2.0% 1.6%
FEBRUARY 1.8% 1.0% 1.4% 1.7% 1.8%
MARCH 1.1% 0.8% 1.7% 1.5% 1.9%
APRIL 1.6% 0.6% 1.8% 1.3% 1.9%
MAY 1.0% 1.4% 1.4% 1.1% 2.1%
JUNE 1.1% 1.3% 1.6% 1.4% 2.0%
JULY 1.4% 1.7% 1.5% 1.6% 1,4%
AUGUST 1.4% 1.7% 1.8% 0.6% 2,4%
SEPTEMBER 1.5% 1.5% 1.6% 1.0% 2,4%
OCTOBER 1.3% 1.7% 1.7% 1.1%
NOVEMBER 1.5% 1.6% 1.6% 0.7%
DECEMBER 1.2% 1.6% 1.7% 0.9%
AVERAGE 1.4% 1.4% 1.6% 1.2%

 

This information has been compiled for you with all due care. However, Interfisc Group cannot accept any liability for possible inaccuracies or omissions in the information provided. We refer you to the original source of this information (www.cbs.nl).

If you wish to retreive inflation rates of other countries we refer you to the website www.inflation.eu. This website features the current and historic inflation rates for a large number of countries and regions.

STATUTORY MINIMUM WAGES IN THE NETHERLANDS for employees aged 21 or older*

Per Gross salary per
month in €
Gross salary per
week in €
Gross salary per
day in €
01-01-2022
01-07-2021 1.701,00 392,55 78,51
01-01-2021 1.684,80 388,80 77,76
01-07-2020 1.680,00 387,70 77,54
01-01-2020 1.653,60 381,60 76,32
01-07-2019 1.635,60 377,45 75,49
01-01-2019 1.615,80 372,90 74,58
01-07-2018 1.594,20 367,90 73,58
01-01-2018 1.578,00 364,15 72,83
01-07-2017 1.565,40 361,25 72,25
01-01-2017 1.551,60 358,05 71,61
01-07-2016 1.537,20 354,75 70,95
01-01-2016 1.524,60 351,85 70,37

 

* The age for the adult minimum wage is set at 21 years. More information can be found on the website of the Dutch Government

NATIONAL HOLIDAYS IN THE NETHERLANDS

2021 2022 2023
New Year’s Day 01-01-2021 (Friday) 01-01-2022 (Saturday) 01-01-2023 (Sunday)
Easter Day 04-04-2021 (Sunday) 17-04-2022 (Sunday) 09-04-2023 (Sunday)
2nd Easter Day 05-04-2021 (Monday) 18-04-2022 (Monday) 10-04-2023 (Monday)
King’s Birthday 27-04-2021 (Tuesday) 27-04-2022 (Wednesday) 27-04-2023 (Thursday)
Liberation Day * 05-05-2021 (Wednesday) 05-05-2022 (Thursday) 05-05-2023 (Friday)
Ascension Day 13-05-2021 (Thursday) 26-05-2022 (Thursday) 18-05-2023 (Thursday)
Whit Sunday 23-05-2021 (Sunday) 05-06-2022 (Sunday) 28-05-2023 (Sunday)
Whit Monday 24-05-2021 (Monday) 06-06-2022 (Monday) 29-05-2023 (Monday)
Christmas 25-12-2021 (Saturday) 25-12-2022 (Sunday) 25-12-2023 (Monday)
Boxing Day 26-12-2021 (Sunday) 26-12-2022 (Monday) 26-12-2023 (Tuesday)
 

If an official holiday falls during the weekend, no substitute day off is given in the Netherlands.

* Liberation day in the Netherlands – spacial status:
The advice for Dutch employers from the Social Economic Council (Sociaal Economische Raad) is to give a day’s leave to their employees on Liberation Day (5th May) once every 5 years (so-called jubillee years 2015, 2020… etc). As a result many employees in the Netherlands had a day off on 5th May 2010.

Note that this is not a statutory obligation; employers may decide for themselves whether they follow the recommendation or not. It makes sense to record your position regarding this matter in the conditions of employment (for example a leave regulation). In case a collective employment agreement (CAO) applies to your company, the possibility exists that your employees are every year entitled to a day off for the Dutch Liberation Day on May 5th. The fact is that many collective employment agreements (CAO’s) appoint additional holidays.
Click here to contact our legal department.

SCHOOL HOLIDAYS IN THE NETHERLANDS

2020-2021 2021-2022
Autumn
Primary – and Secondary Education
– Region North * 10-10-20 t/m 18-10-20 16-10-21 t/m 24-10-21
– Region Middle * 17-10-20 t/m 25-10-20 16-10-21 t/m 24-10-21
– Region South* 17-10-20 t/m 25-10-20 23-10-21 t/m 31-10-21
 

Christmas

Primary – and Secondary Education
– Region North, Middle and South * 19-12-20 t/m 03-01-21 25-12-21 t/m 09-01-22
 

Spring

Primary – and Secondary Education
– Region North * 20-02-21 t/m 12-02-21 19-02-22 t/m 27-02-22
– Region Middle * 20-02-21 t/m 12-02-21 26-02-22 t/m 06-03-22
– Region South * 13-02-21 t/m 21-02-21 26-02-22 t/m 06-03-22
 

May

Primary – and Secondary Education
– Region North, Middle and South * 01-05-21 t/m 09-05-21 30-04-22 t/m 08-05-22
 

Summer

Primary Education
– Region North * 10-07-21 t/m 22-08-21 16-07-22 t/m 28-08-22
– Region Middle * 17-07-21 t/m 29-08-21 09-07-22 t/m 21-08-22
– Region South* 24-07-21 t/m 05-09-21 23-07-22 t/m 04-09-22
 

Summer

Secondary Education
– Region North * 10-07-21 t/m 22-08-21 16-07-22 t/m 28-08-22
– Region Middle * 17-07-21 t/m 29-08-21 09-07-22 t/m 21-08-22
– Region South* 24-07-21 t/m 05-09-21 23-07-22 t/m 04-09-22
 

Construction holiday

– Region North * 24-07-21 t/m 14-08-21 01-08-22 t/m 19-08-22
– Region Middle * 31-07-21 t/m 21-08-21 25-07-22 t/m 12-08-22
– Region South * 07-08-21 t/m 28-08-21 08-08-22 t/m 26-08-22

 


* The regions are divided as follows:

North:
Groningen, Friesland, Drenthe, Overijssel, North-Holland and Flevoland (excl. Zeewolde), Gelderland only Hattem, Utrecht only Eemnes and Loosdrecht.

Middle:
Flevoland only Zeewolde, Gelderland only Aalten, Apeldoorn, Barneveld, Bergh, Borculo, Brummen, Buren, Culemborg, Dinxperlo, Doetinchem, Echteld, Ede, Eibergen, Elburg, Epe, Ermelo, Geldermalsen, Gendringen, Gorssel, Groenlo, Harderwijk, Heerde, Hengelo, Hoevelaken, Hummelo en Keppel, Kesteren, Lichtenvoorde, Lienden, Lingewaal, Lochem, Maurik, Neede, Neerijnen, Nijkerk, Nunspeet, Oldebroek, Putten, Ruurlo, Scherpenzeel, Steenderen, Tiel, Voorst, Vorden, Wageningen, Warnsveld, Wehl, Wisch, Zelhelm and Zutphen, Utrecht (excl. Eemnes and Loosdrecht), South-Holland, North-Brabant only Werkendam and Woudrichem.

South:
Gelderland only Ammerzoden, Angerlo, Arnhem, Bemmel, Beuningen, Brakel, Didam, Dodewaard, Doesburg, Druten, Duiven, Elst, Gendt, Groesbeek, Hedel, Heerewaarden, Heteren, Heurnen, Huissen, Kerkwijk, Maasdriel, Milligen a/d Rijn, Nijmegen, Renkum, Rheden, Rossum, Rozendaal, Rijnwaarden, Ubbergen, Valburg, Westervoort, West Maas en Waal, Wijchen, Zaltbommel et Zevenaar, Zeeland, North-Brabant (excl. Werkendam et Woudrichem), Limburg.