16 July 2026

Payroll Services in The Netherlands

Our payroll services in the Netherlands: employer registration, payroll setup and monthly administration, so you can focus on your business. Request an offer.

Payroll Services in The Netherlands

Our accounting firm is at your disposal with various services, among which payroll maintenance in the Netherlands. Below, our Dutch accountants present the main payroll services we can provide for you in this country.

Quick Facts
Employee/Employer Registration Services (YES/NO)

YES

Payroll Setup Services (YES/NO)

YES

Employee Records Setup and Maintenace Services (YES/NO)

YES
Employee Remuneration Computation

Salary, bonuses, overtime, incentives, allowances

Mandatory Contributions for EmployeesSocial security contributtions for welfare and insurance benefits
Employment Contributions for Employers

Employer's health care insurance contribution

Payroll Reporting Requirements

Monthly electronic filing requirements

Social Security Contribution for Employees27.65% (2026 national insurance: AOW 17.90%, Anw 0.10%, Wlz 9.65%, on income up to EUR 38,883)
Social Security Contribution for EmployersApprox. 15.6%-22% plus a sector premium (2026: Zvw 6.10%, unemployment 2.74%/7.74%, disability 6.27%-7.63%, childcare 0.50%)
Special Regulation for Foreign Employees (YES/NO)YES, the 30% ruling system and other tax deductions apply to foreign employees
  Special requirements for Dutch citizens working abroad (YES/NO)Dutch citizens are advised to check with our accountants the rules they need to abide by when working in another country in order to avoid double tax liability. 

  Assistance in drafting labor contracts (YES/NO)

Yes, we can draft various types of labor agreements. 

 Specific services for foreign companies (YES/NO)

 Yes, we can offer tailored support to foreign companies hiring personnel (local and foreign) in the Netherlands.

 Assistance in employment regulations (YES/NO)  Yes, you can contact us for support in understanding Dutch employment law (Book 7 of the Civil Code).
  Requirement for foreign employers in the Netherlands

Registration with the Dutch Tax and Customs Administration 

 Salary payment frequency 

Most companies pay salaries on a monthly basis. 

  Support in setting up bank accounts for employees (YES/NO)

 Yes, we offer support in setting up current accounts for employees.

  Employee benefits (if any)

– vacation allowances,

– paid sick days,

– sickness benefits,

– maternity and paternity leave,

– various deductions. 

 Tax advice related to employment incentives (YES/NO) 

Yes, our Dutch account firm can offer support in filing for various incentives as an employer or employee. 

Why work with us Our services are available for small and large companies, local or foreign, with a focus on the specifics of the respective business. 
 Payroll services related to non-resident employees (YES/NO) Yes, our accountants in the Netherlands can also assist with the payroll obligations for non-resident workers.

 Payroll components

 – salary calculation,

– tax filing,

– payslip issuance,

– salary deposit.

 Medical leave calculation (YES/NO)

Yes, in accordance with the Dutch law. 

 Personnel administration (YES/NO) Yes, we can handle personnel turnover administration.
 Support in employment termination (YES/NO)

 Yes.

 Assistance in redundancy matters (YES/NO)

 Yes, our Dutch accountants are at the service of companies who need to terminate employment contracts based on redundancy.

 Salary bank transfers (YES/NO)

 Yes, including in various currencies.

 Possibility to obtain payroll tax refunds (YES/NO)

Yes, for companies with registered offices abroad. 

 Payroll solutions for temporary workers/sub-contractors (YES/NO)

Yes. 

 Requirement to issue itemized pay slips (YES/NO) Yes, Dutch pay slips must be detailed upon issuance.
 Availability of record-keeping solutions (YES/NO)

 Yes, we can keep personnel records in accordance with the law.

 Components of the monthly salary

– money,

– allowances for work-related electronic devices,

– housing,

– courses/training (if applicable),

– travel (if applicable). 

 Average number of hours of work per monthFull-time work is usually 36-40 hours per week; the Working Hours Act allows at most 60 hours in a week, 55 hours per week on average over 4 weeks and 48 hours per week on average over 16 weeks.
 Requirement to issue an annual statement per employee (YES/NO)

Yes, an annual statement must be issued in January or February and must contain the amount of money an employee has earned in the previous year. 

 Costs of payroll services in the Netherlands Our accounting firm in the Netherlands offers customized payroll solutions with variable costs.

What payroll services do you offer in the Netherlands?

The following services:

  • collecting and verifying the wage data;
  • payroll services;
  • the delivery of pay slips and centralizers of wages and taxes;
  • financial interface with the accounting system;
  • interface with banking applications and payment of salaries;
  • payment of fees and contributions in cash accounts;
  • standard reports to management;
  • legal reports, including to Statistics Netherlands (CBS);
  • complex reporting in accordance with your company’s needs;
  • consultancy for your employees on the calculation of wages, taxes and contributions;
  • self-service – employees and management portal;
  • help-desk services and legal information;
  • registration with the tax authorities;
  • advice about the available tax-free allowances;
  • submission of wage tax returns.

Do you offer registration for employment purposes in the Netherlands?

Our accountants in the Netherlands can offer tailored payroll services that start directly with the registration of the company and employees with all relevant authorities. We handle:

  • the registration of the company as an employer with the Tax Authority in the Netherlands (a Dutch company is required to register with the Tax and Customs Administration when it hires its first employee);
  • the registration of employees with the same authorities, plus their registration for social contribution and pension benefits;
  • the creation of the HR department or direct outsourcing of this department with an accounting firm in the Netherlands;
  • the setup of the payroll, which implies registering each employee with the company’s own system.

You can read about our payroll services in the Netherlands in the infographic below:

Payroll-Netherlands.png

When must I set up the payroll for my Dutch company?

Payroll setup in the Netherlands is completed after registering for social security as an employer. Then, each employee must also be enrolled in Dutch social security payments.

What does the payroll process imply in the Netherlands?

Payroll implies completing several steps, as follows:

  1. install the payroll software;
  2. gather and organize the personal information of each employee;
  3. set up the payroll payment cycle and generate pay slips on a monthly basis;
  4. submit the salary information to the Dutch Tax Department;
  5. keep payroll accounts.

What are the main components of the Dutch payroll process?

The following:

  • the income and social security contributions: the employer is required to compute the gross and net salary, then withhold the income tax and contributions based on specific income brackets;
  • employee benefits: Dutch employees have the right to 20 days of paid leave plus various allowances, depending on the sector they work in;

The Netherlands has a minimum wage system, which is based on an hourly basis which starts at EUR 4.50 and goes up to EUR 14.99 at the level of 2026. Our Dutch accountants can explain this system.

Are there specific payroll requirements for foreign companies hiring employees in the Netherlands?

No. Foreign companies must register with the Tax Department just like local ones. However, they can also operate through Employer of Records.

Do you offer payroll services to small businesses in the Netherlands?

Our accounting firm in the Netherlands can provide tailored payroll services to small companies that need to benefit from quick and effective solutions that do not cost them as much as it would cost to create an entire department.

Video

What are the social contributions associated with payroll in the Netherlands?

Employees pay a total rate of 27.65% of the salary distributed as follows:

  • 17.90% for pension insurance;
  • 0.10% for surviving dependants’ insurance (Anw);
  • 9.65% for long-term care;
  • (these national insurance contributions apply to income up to EUR 38,883 in 2026; employees pay no unemployment contribution).

Corresponding amounts are deducted from the gross salary.

Employers pay:

  • 6.10% to the healthcare fund (Zvw, 2026);
  • 6.27% to 7.63% to the disability fund;
  • 2.74% and up to 7.74% to the unemployment fund, based on the type of employment contract (permanent or flexible);
  • 0.50% as childcare surcharge.

All the persons working in the Netherlands (residents and non-residents) must pay the social security contributions, calculated and retained from their gross salary.

If you need other services in the Netherlands, such as debt recovery, we can put you in touch with our experienced lawyer. 

If you need other services, we can put you in touch with our local partners in Romania who can offer you medical services. 

Do not hesitate to contact us if you need payroll services in the Netherlands.