How net pay is calculated in the Netherlands
Dutch payroll withholds one combined levy (loonheffing): wage tax plus the national insurance premiums for AOW, Anw and Wlz. In 2026 the rates are 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above. Two tax credits — the general tax credit and the labour tax credit — reduce the levy, but only with the one employer where you apply the loonheffingskorting.
- Holiday allowance (vakantiegeld): by law at least 8% of your salary, usually paid in May. Job ads normally quote the salary without it.
- 30% ruling: qualifying expats receive 30% of their salary tax-free (2026, salary threshold €48,013; 27% from 2027).
- Health insurance: the income-related Zvw contribution is paid by the employer, but you pay the basic health premium yourself (on average about €157 a month) — enter it to see your disposable income.
Converting a Dutch hourly wage
Annual gross = hourly rate × weekly hours × 52, plus 8% holiday allowance if it is paid on top, plus any 13th month or year-end bonus. The statutory minimum wage is €14.71 per hour from January 2026 and €14.99 from July 2026.