Workbook Employing in the Netherlands · 2026
A €5,000 salary costs an employer €102,844 in year one.
Every entry here is a worksheet: the line items behind a Dutch salary, the figures that move them, and a year-one total with its source cited. Use it to build a hiring budget before you choose between an employer of record and your own entity.
| A | B | C | ||
|---|---|---|---|---|
| Ln | Line item · basis | Per month | Year one | |
| 01 | Gross salaryagreed pay | 5,000.00 | 60,000.00 | |
| 02 | Employer on-costsholiday allowance, statutory premiums, pension, sick-leave insurance× 1.654 factor | 3,271.00 | 39,256.00 | |
| 03 | Total cost of employment±5% indicative | 8,271.00 | 99,256.00 | |
| 04 | EOR management feeflat, per head | 299.00 | 3,588.00 | |
| 05 | Hourly equivalentcost per hour | 59.22 | · | |
| Σ | Total employer cost, year one | 8,570.00 | 102,844.00 |
Src. Lines 01–03 and 05: icspayroll.com cost calculator example, €5,000 gross/month incl. sick-leave insurance (retrieved 28 Sep 2026). Line 04: icspayroll.com remote-hire EOR pricing, flat management fee (retrieved 28 Sep 2026). Year-one on-costs = quoted annual total minus 12 × gross.
Worksheet 00
Run your own line
Scale the published example to your salary and headcount. It multiplies gross pay by the example's factor of 1.654 and adds the €299 flat fee if you hire through an employer of record.
A rough first line only. The real factor moves with salary level, pension scheme, sector agreement and insurance choices; published calculator results are indicative to ±5%.
Worksheet 01–03
The same hire at 1, 5 and 20 heads
Each head on €5,000 gross per month, priced with the published example and the flat EOR fee. Totals scale in a straight line; the real question is where your own entity starts to pay off.
| Cost of employment | 99,256 |
| EOR fees | 3,588 |
| Year one | 102,844 |
| Cost of employment | 496,280 |
| EOR fees | 17,940 |
| Year one | 514,220 |
| Cost of employment | 1,985,120 |
| EOR fees | 71,760 |
| Year one | 2,056,880 |
Workbook index
Eight sheets, one total
Each sheet covers one line on the employer's bill. Start with the line that is biggest for you.
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A
EOR pricing explained
How employer-of-record pricing in the Netherlands is built: the management fee, the employer burden passed through at cost, and what a monthly EOR invoice actually contains.
08entries
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B
Employer contributions & on-costs
The statutory premiums and on-costs a Dutch employer pays on top of gross salary, itemised so you can see which lines move with salary and which do not.
04entries
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C
Sick leave cost liability
What Dutch sick-pay rules mean for your budget: up to two years of continued pay, re-integration duties and how insurance or an employer of record changes the exposure.
04entries
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D
Holiday pay & 13th month
Holiday allowance, statutory leave days and the 13th month: how each is accrued, when it is paid out and how to carry it in a monthly cost model.
04entries
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E
Payroll bureau fee comparison
What Dutch payroll bureaus charge for running payroll for your own entity, which services sit inside the fee and which are billed on top.
06entries
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F
Cost by scenario (1/5/20 employees)
Worked budgets for one, five and twenty employees, showing where an employer of record stays cheaper and where your own Dutch entity starts to pay off.
06entries
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G
30% ruling payroll savings
How the 30% ruling changes net pay and employer cost for qualifying expats, with the 2026 salary norms and the step-down that follows.
05entries
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H
Total cost worksheets
Complete year-one cost sheets that bring every line together, from gross salary to the total an employer actually pays, with each figure sourced.
05entries
Journal
Latest entries
Posted in date order. Each entry ends with a total and its sources.
