Netherlands
VerifiedKey Figures
Income Tax Range
36.97%–49.5%
Tax year 2025
Employer Contribution Rate
2.64% + 7.54% + 6.51%
On gross salary
Employee SS Rate
27.65%
Deducted from gross
Minimum Wage
€14
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Schijf 1 (Band 1) | €0 — €75,518 | 36.97% |
| Schijf 2 (Band 2) | €75,518 — and above | 49.5% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
AOW/ANW/WLZ (National Insurance — employee)
Capped at €10,516
Employer Contributions
WW Werkloosheidswet (Unemployment — low risk)
WIA Arbeidsongeschiktheid (Disability)
ZVW Inkomensafhankelijke Bijdrage (Health)
Employment Rules Summary
Key obligations for employers in Netherlands
Minimum Wage
€14 per hour
Annual Leave
20 days
Sick Leave
—
Notice Period
1 day
Probation Period
—
Maternity Leave
16 weeks
Paternity Leave
6 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Netherlands
Zorgverzekeringswet (ZVW) Employer Contribution
PublicEmployer pays income-related health insurance contribution (inkomensafhankelijke bijdrage ZVW) of 6.57% on wages up to EUR 71,624 per year (2024). This is paid directly to the Tax Authority (Belastingdienst) and forwarded to the national healthcare fund. Employees must separately purchase their own basic health insurance (approximately EUR 150/month).
Employer
6.57%
Basisverzekering (Mandatory Individual Basic Insurance)
Private — MandatoryAll Dutch residents must purchase mandatory basic health insurance (basisverzekering) from a private insurer regulated by the NZa. Standard premium is approximately EUR 1,800/year (2024). Government healthcare allowance (zorgtoeslag) available for lower incomes. Employers are not legally required to contribute but commonly do as a benefit.
Employer
—
Official Sources
Government authorities for Netherlands employment and tax
Quick Payroll Calculator
Netherlands - Estimates only
Minimum wage: €14 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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