Employer of Record in the Netherlands: 2026 Guide

Deel operates a BV in the Netherlands and handles the complexities of Dutch payroll: employer social insurance contributions (WW, WAO/WIA, ZVW), loonheffing (payroll tax), and the annual jaaropgaaf (salary statement). The platform also facilitates the 30% ruling application for qualifying international hires.

The 30% ruling allows employers to pay 30% of an employee's salary tax-free as a compensation for extraterritorial costs. Deel's team assesses eligibility (minimum salary threshold, recruitment from 150+ km away, specific expertise requirement) and handles the Belastingdienst application.

Employment contracts are generated as arbeidsovereenkomst voor onbepaalde tijd (indefinite contracts) or bepaalde tijd (fixed-term) complying with Dutch law. Deel includes mandatory terms on proeftijd (trial period), opzegtermijn (notice period), and vakantiegeld (holiday allowance of 8% of gross salary).

Remote maintains its own Dutch BV and handles all aspects of Dutch employment law. Their legal team drafts contracts compliant with Book 7, Title 10 of the Burgerlijk Wetboek, covering all mandatory provisions including the chain rule for fixed-term contracts (ketenregeling: maximum 3 contracts in 3 years before indefinite conversion).

Remote manages the complex Dutch termination landscape. Dismissal in the Netherlands requires either UWV approval (for economic reasons or long-term illness) or kantonrechter (subdistrict court) dissolution (for personal reasons). The transitievergoeding (transition payment) is mandatory: 1/3 monthly salary per year of service.

The platform handles vakantiegeld (8% holiday allowance, typically paid in May), vakantiedagen (minimum 20 days for full-time), and the Dutch sick leave obligations — employers must continue paying 70% of salary for up to 104 weeks (2 years) during illness.

Oyster's cost calculator provides a detailed breakdown of Dutch employment costs: gross salary, employer social insurance (~18%), vakantiegeld (8%), pension contributions, and any additional benefits. The tool helps non-Dutch companies understand the true fully loaded cost.

Dutch employees get a self-service portal for loonstroken (payslips), jaaropgaaf, and leave management. The platform tracks vakantiedagen (minimum 20 days for full-time) and any bovenwettelijke vakantiedagen (additional contractual leave days) separately, as Dutch law treats them differently for expiry purposes.

Oyster handles the Dutch approach to working hours: the Arbeidstijdenwet limits working time to 12 hours per shift and 60 hours per week (averaged to 48 over 16 weeks). Part-time employment is very common in the Netherlands, and Oyster manages pro-rata calculations correctly.

G-P's Dutch operation handles complex employment scenarios: collective labor agreement (CAO) compliance, works council (ondernemingsraad) requirements for companies with 50+ employees, and the Wet Werk en Zekerheid provisions governing fixed-term contracts and dismissal.

The platform manages Dutch termination through both available routes and calculates the transitievergoeding accurately. G-P's Dutch legal team also handles the dossieropbouw (file building) process that is essential before pursuing a kantonrechter dissolution for underperformance.

G-P supports the 30% ruling application and manages the ongoing compliance requirements (re-assessment, salary threshold adjustments) throughout the ruling's 5-year duration.

Skuad provides Netherlands EOR at $299/mo per employee, covering social insurance, loonheffing, vakantiegeld, and compliant employment contracts. For standard indefinite contracts at typical Dutch salaries (€40,000-70,000), this keeps EOR costs proportional.

Employment contracts include mandatory Dutch terms: proeftijd, opzegtermijn, vakantiegeld, and reference to any applicable CAO. Payroll handles all employer contributions and generates monthly loonstroken.

The service works for straightforward hires. Complex matters like navigating the UWV dismissal procedure, managing 104-week sick leave obligations, or handling 30% ruling applications need more specialized support.

Remofirst offers Netherlands EOR at $199/mo per employee. Dutch salary levels make this overhead modest in percentage terms. Core compliance — social insurance, loonheffing, vakantiegeld, and contract requirements — is covered.

Payroll processing generates loonstroken and handles all employer contributions. Employment contracts meet Burgerlijk Wetboek requirements with standard terms.

The limitations are significant for the Netherlands: no 30% ruling support, no sick leave management for the 104-week obligation, and no dismissal advisory. For a single Dutch hire in a role that is unlikely to trigger complex compliance scenarios, the basics are sufficient.

Velocity Global provides access to Dutch arbeidsrecht (employment law) specialists for each engagement. Given the Netherlands' complex dismissal procedures, 104-week sick leave obligations, and works council requirements, this dedicated legal support adds genuine value.

The platform handles all payroll and social insurance compliance while the legal team advises on structuring Dutch employment packages, including the 30% ruling, pension contributions (often through a bedrijfstakpensioenfonds — industry pension fund that may be mandatory), and the lease car arrangements common in Dutch compensation.

Velocity Global also manages the Wet Arbeidsmarkt in Balans (WAB) provisions that affect the cost difference between indefinite and fixed-term contracts, with lower unemployment insurance premiums for indefinite contracts incentivizing permanent hiring.

Rippling's Netherlands EOR fits into their broader platform, managing Dutch payroll, social insurance, and employment contracts alongside US and other country employees. For US companies already on Rippling, this consolidation simplifies multi-country management.

Dutch-specific capabilities include loonheffing calculation, social insurance contributions, vakantiegeld administration, and loonstroken generation. The platform also supports the part-time employment structures common in the Netherlands.

The primary advantage is consolidation; the limitation is that Dutch employment law depth trails dedicated providers, particularly for dismissal procedures, 104-week sick leave management, and 30% ruling facilitation.

Omnipresent provides Netherlands EOR with attention to the benefits and pension provisions that Dutch employees expect. Their package includes pension contributions through a recognized Dutch pension provider, supplemental health insurance (aanvullende verzekering), and the NS Business Card for commuting.

The platform handles all statutory compliance including the 104-week sick leave obligation, which requires employers to continue paying 70% of salary (most employers pay 100% in year one and 70% in year two). Omnipresent coordinates with Arbo dienst (occupational health service) for the re-integration obligations during long-term illness.

For companies wanting to offer a competitive Dutch employment package, Omnipresent's ability to include pension, supplemental health insurance, and commuting benefits makes their offering stand out among EOR providers.