How it's calculated
A Dutch employer pays the gross salary and the 8% holiday allowance (vakantiegeld), plus its own premiums on the same wages: the employer's health insurance contribution (Zvw) and the employee insurance premiums for unemployment (AWf), disability (Aof), childcare (Wko) and the implementation fund (Ufo). All are charged on wages up to €79,409 a year in 2026.Belastingdienst
The formula
Employer contributions = min(wages, €79,409) × (6.10% Zvw + 2.74% AWf (7.74% flexible) + 6.27% Aof (7.63% medium or large employer) + 0.50% Wko + 0.68% Ufo + your Whk rate)
Total cost = gross salary + holiday allowance + employer contributions
Worked example
A small employer hiring on a permanent contract at €60,000 plus holiday allowance pays €75,356 a year, of which €10,556 is employer premiums before the return-to-work premium. The employee takes home €46,471 after wage tax.
| Line | Amount |
|---|---|
| Gross salary | €60,000 |
| Holiday allowance (8%) | €4,800 |
| Health insurance (Zvw), 6.10% | €3,953 |
| Unemployment (AWf, permanent contract), 2.74% | €1,776 |
| Disability (Aof, small employer), 6.27% | €4,063 |
| Childcare (Wko), 0.50% | €324 |
| Implementation fund (Ufo), 0.68% | €441 |
| Employer contributions | €10,556 |
| Total cost to the employer | €75,356 |
| The employee takes home (after wage tax) | €46,471 |
On a flexible contract the same salary costs €78,596.
Assumptions and limitations
- Whk (return-to-work fund) differs per employer; enter the rate from your premium decision. It is 0 by default.
- Not included: pension contributions, the 30% ruling, sector-specific funds, thirteenth month, travel allowances and sickness insurance.
- Employee side: net pay assumes one employer applying the tax credits, no pension contribution and no 30% ruling. Use the net salary calculator for those.