Payroll key figures (Netherlands) 2025
The national figures used by payroll in Dayporto — the same table the pay run uses, so you always see which values your payslips were calculated with.
Verified against the Payroll Taxes Handbook Other years: 2026
Statutory minimum wage 2025
| From | per hour | per month at 40 hours |
|---|---|---|
| 01-01-2025 | € 14,06 | € 2.437,02 |
| 01-07-2025 | € 14,40 | € 2.495,95 |
Per hour, age 21 and over; indexed on 1 January and 1 July. For a 40-hour week the monthly amount is hourly wage × 173.33.
Wage tax 2025
| Tax brackets (below state-pension age) | up to € 38.441 | 35,82 % |
| up to € 76.817 | 37,48 % | |
| above | 49,5 % | |
| General tax credit | maximum | € 3.068 |
| phase-out from € 28.406 | 6,337 % | |
| Employed person's tax credit | maximum | € 5.599 |
| phase-out from € 43.071 | 6,51 % |
Employee-insurance premiums (employer) 2025
| Maximum premium wage | € 75.864 |
| Awf premium low (unemployment, permanent contract) | 2,74 % |
| Aof premium (disability fund) | 6,28 % |
| Whk premium (average; each employer gets its own rate) | 1,32 % |
| Wko surcharge (childcare) | 0,5 % |
| Employer Zvw levy (health care) | 6,51 % |
Holiday allowance, pension, WKR and company car 2025
| Holiday allowance (statutory minimum) | 8 % |
| PMT pension (default values; check with the fund) | premium 27,98 % · franchise € 18.475 · employee share 46,45 % |
| Work-related costs scheme (WKR) — free space of the taxable wage bill up to the threshold, the lower rate above it |
2 % up to € 400.000 · 1,18 % above |
| Company-car addition (default) of the list price per year; an own contribution is deducted. Different rates for older or electric cars are set per employee. | 22 % |
Example gross → net 2025
| Gross | Wage tax | Net | Employer costs |
|---|---|---|---|
| € 2.600,00 | € 246,16 | € 2.353,84 | € 451,10 |
| € 3.200,00 | € 485,56 | € 2.714,44 | € 555,20 |
| € 4.000,00 | € 853,99 | € 3.146,01 | € 694,00 |
| € 5.000,00 | € 1.357,26 | € 3.642,74 | € 867,50 |
Monthly indication, with tax credit, without pension or allowances; the pay run uses your own settings.
Source: Payroll Taxes Handbook / tax plan, Dutch government (minimum wage). Not tax advice — verify the values for your situation with your accountant.