At a glance

Currency

Euro (EUR)

EOR model

Usually treated as labour supply under the Waadi

Staffing providers

Must be registered; a new admission system is being introduced

Contractor test

Authority, personal performance and pay (DBA)

Employer costs

About 25% including the 8% holiday allowance (sample rate)

Holiday allowance

At least 8% of gross salary

Annual leave

At least four times the weekly working hours

Minimum wage

Set per hour and updated every January and July

• Employer of record

  When a provider employs someone who works under your direction, Dutch law usually treats it as labour supply (terbeschikkingstelling van arbeidskrachten).

  The provider must be registered for this in the Trade Register, and collective agreements for agency work often apply.

  Waadi, art. 7a

• Labour supply rules

  Supplied workers are entitled to pay comparable to your own staff, subject to collective agreements.

  A new mandatory admission system for staffing providers is being introduced, so check its current status before choosing a provider.

  Waadi, art. 8; Wtta

• Contractors

  Courts weigh authority (a relationship of subordination), personal performance and pay, looking at all the facts.

  The tax authority resumed enforcement of the DBA rules in 2025, so back-taxes and contributions are a live risk.

  Art. 7:610 Burgerlijk Wetboek; Wet DBA

• Permanent establishment

  A fixed place of business, or a dependent agent concluding contracts for you, can create a Dutch permanent establishment (vaste inrichting).

  The tax treaty with your home country decides the final position. An EOR employs the worker but doesn’t remove your own exposure.

  Dutch corporate income tax rules; applicable tax treaty

• Right to work

  EU, EEA and Swiss citizens can work without a permit. Others usually need a single permit for residence and work, a separate work permit, or the highly skilled migrant route through an IND-recognised sponsor.

  Employers must check ID, keep a copy in the payroll records, and can be fined per worker for illegal employment.

  Wet arbeid vreemdelingen (Wav)

Check a real case in the Netherlands

Free tools that apply these rules to your own workers and quotes.

• Worker checkMisclassification, PE and co-employment risk for one person in the Netherlands
• Bill rate calculatorFrom pay rate to the true monthly bill in the Netherlands
• Right to work checkWho needs permission to work in the Netherlands, and what to check

General information, not legal advice. Rules change and depend on the facts of each case, so check with qualified local counsel before acting.