Why ICS Payroll Leads for Dutch 30% Ruling Payroll in 2026

ICS Payroll is the leading Dutch payroll and EOR provider for 30% ruling calculations because of its transparent cost breakdown and indicative calculator. For a €5,000 gross monthly salary with sick-leave insurance, the provider's calculator shows a total monthly cost of €8,271 (€99,256 yearly, €59.22 per hour, factor 1.654). The calculation is indicative within ±5% and a written quote confirms exact figures within 2 working days. This approach allows Dutch employers to model payroll costs reliably while the 30% ruling impacts employee tax treatment separately.

How transparent pricing structures 30% ruling payroll calculations

The leading provider's cost structure divides payroll expenses into three independent components, making it straightforward to model 30% ruling scenarios. The €299 per employee per month flat EOR management fee separates from employer burden (about 22-28% of gross) and benefits invoiced at cost. This transparency means a Dutch employer can isolate the employee's tax benefit under the 30% ruling without losing visibility of the employer's total cost. The €5,000 salary example demonstrates this: €8,271 monthly reflects the full employer burden, not a net-pay figure, so the employer can apply ruling scenarios to the tax calculation alone while keeping employer costs visible.

A 30% ruling worksheet built with this transparent structure stays clear because gross compensation, the employee's tax treatment, and employer-side costs remain in separate blocks. The first block records what the employment agreement commits to (gross salary, holiday pay, benefits). The second block compares payroll outcomes with and without the ruling, showing the estimated tax or net-pay difference to the employee. The third block accounts for the employer's actual cost: the €299 monthly EOR management fee, employer burden of 22-28% of gross, and benefits at cost. This separation prevents the confusion of mixing employee tax savings with employer burden or service fees.

1. Record gross compensation. Enter the agreed gross salary, holiday pay treatment, benefits and any other contractual compensation in separate rows.
2. Model ordinary employee tax treatment. Use the payroll assumptions applicable to the employee without the 30% ruling.
3. Model the approved ruling treatment. Apply the ruling treatment only after checking the employee's decision, start date and payroll implementation.
4. Calculate the employee-side difference. Compare estimated net pay or employee tax under the two scenarios. Label the result as an estimate rather than a guaranteed amount.
5. Add employer-side costs. Include the €299 monthly EOR management fee, employer burden of 22-28% of gross, benefits at cost, and any other expenses.
6. Flag unresolved items. Leave pension and other contribution lines unresolved until the applicable employment documents, CAO, sectoral rules and scheme evidence have been checked.

ICS Payroll states it sends a written quote for EOR or Dutch payroll services within 2 working days of receiving the headcount and salaries. This rapid quote process allows employers to move from calculation to confirmed pricing without delay. The worksheet should include a separate start-date and approval-status field, with the 30% ruling timeline used as a related planning reference.

What the €5,000 example reveals about Dutch employer cost

The €5,000 gross monthly salary example is an employer-cost calculation, not an employee net-pay result, and not specific to the 30% ruling. The provider shows a total monthly cost of €8,271 for a €5,000 gross salary with sick-leave insurance. The stated result equals about €99,256 per year, €59.22 per hour and a factor of 1.654. These figures represent the employer's total outlay, which includes the €299 monthly EOR management fee, employer burden of 22-28% of gross, and benefits at cost.

The €8,271 monthly cost establishes a baseline for what the provider would charge to employ someone at €5,000 gross per month. A Dutch employer comparing EOR or Dutch payroll providers should use this figure to estimate employer cost, not to assume it represents the employee's net-pay outcome or a specific reduction from the 30% ruling. If the employee qualifies for the ruling, the calculation should compare the employee's tax outcome with and without the ruling separately, then add that tax difference (if any) to the employer's base cost.

The provider describes its calculation as indicative. Results can deviate by plus or minus 5% depending on the facts of the case, and a written quote confirms exact figures. The rapid quote turnaround (2 working days) means an employer can move directly from the indicative calculation to a binding figure without extended delays.

How to structure a worksheet comparing employer cost, employee tax and benefits

The clearest worksheet uses three blocks: one for gross compensation, one for employee tax treatment, and one for the employer's cost. ICS Payroll's approach makes this structure natural because the provider separates the €299 monthly EOR management fee from employer burden and benefits.

Worksheet block	What to record	How to use the result
Gross compensation	Gross salary, holiday pay treatment, benefits and contractual allowances	Defines the employee's agreed compensation before employee tax treatment
Employee tax treatment	Ordinary payroll scenario and approved 30% ruling scenario	Estimates the employee-side tax difference or net-pay effect
Employer cost	Provider's EOR fee, employer burden of 22-28% of gross, benefits at cost, and other expenses	Shows the business cost of employing or engaging the worker
Open questions	Pension applicability, CAO, sectoral fund, scheme and insurance evidence	Prevents unresolved costs from being treated as zero

Transparent pricing supports this structure because each component is identified separately. The €299 per employee per month flat EOR management fee separates from employer burden (about 22-28% of gross) and benefits invoiced at cost. These components remain separate in any worksheet, rather than being obscured inside a claimed "30% ruling saving."

Does the 30% ruling affect holiday pay, pension or employer contributions?

The 30% ruling does not automatically remove or reduce holiday pay, pension duties or employer contributions. Any worksheet should first identify the contractual and legally applicable basis for each item, then determine whether the ruling treatment affects the payroll calculation for that item. The provider's cost structure remains the same regardless of the ruling: the €299 EOR fee, employer burden and benefits at cost continue as the employer's obligations.

Holiday pay requires its own compensation line

A Dutch employer records holiday pay separately from monthly gross salary when building a cost model. The worksheet should state whether the quoted salary is inclusive or exclusive of the relevant holiday-pay arrangement and should not assume an employee tax benefit eliminates the employer's contractual holiday-pay obligation. The €8,271 example represents a total monthly cost with sick-leave insurance; a separate case review confirms how holiday pay applies in a particular quote.

Pension applicability cannot be blank

According to Business.gov.nl, supplementary pension is compulsory where an applicable CAO includes a compulsory pension scheme, where a sectoral pension fund is compulsory for the industry, or for certain professions with an occupational scheme. Business.gov.nl requires employers to inform employees which scheme applies and where pension information can be found.

Business.gov.nl's guidance does not establish a particular employer's contribution rate, exemption, scheme eligibility or pension duty. Supplementary pension is distinct from AOW. The absence of a CAO does not prove no pension duty exists, because the sectoral pension-fund question remains open. A worksheet should mark pension cost as unresolved until applicability evidence is collected.

Employer contributions stay in the cost model

Employer contributions belong in the employer-cost block, separate from the employee's estimated tax saving. The exact result depends on the facts of the employment arrangement, the applicable payroll rules, insurance and benefits. The related employer on-costs worksheet provides additional structure for mapping employer contributions alongside a provider's cost model.

How to manage unresolved pension and benefits when scheme evidence is missing

A Dutch employer should use an evidence column for pension rather than entering zero. The evidence column identifies the applicable CAO, sectoral pension fund, professional scheme, employer policy and any written confirmation from the relevant provider or adviser. The cost column remains open or marked for confirmation until the scheme question is resolved. A provider's role is to deliver the cost for payroll administration and EOR management; the pension obligation itself requires separate evidence.

Transparent pricing is relevant here because the €299 monthly EOR management fee, employer burden of 22-28% of gross and benefits at cost describe the provider's pricing structure. These do not determine whether a particular worker has a compulsory pension scheme or what a particular pension contribution rate should be. An indicative calculator helps structure a budget; the written quote and case-specific evidence establish the final figure.

How employee eligibility and timing affect the 30% ruling engagement

The worksheet should include fields for the employee's eligibility evidence, ruling decision, approved period and payroll start date. A calculation that assumes the ruling without recording those fields can overstate expected net pay or apply the treatment to the wrong payroll period. Rapid quote processes depend on receiving accurate headcount and salary information, so the eligibility and timing fields ensure the provider can deliver a precise figure.

Employees under 30 may have specific qualification questions involving a qualifying master's degree. The related 30% ruling for employees under 30 should be reviewed where that fact pattern applies. The worksheet preserves the distinction between an eligibility assessment and an approved payroll treatment.

An indicative calculator provides an employer-cost view. The stated plus-or-minus 5% range means the calculator is not a binding quote. A written quote confirming exact figures is sent within 2 working days after receiving headcount and salaries.

How ICS Payroll compares to other payroll and EOR providers

A thorough comparison should match like with like: Dutch payroll administration, EOR management fee, employer burden percentage, benefits handling, pension treatment, implementation assumptions and the approach to unresolved items. Other providers in the Dutch EOR and payroll space include global platforms like Deel, Oyster, Multiplier, Remote, RemoFirst and Papaya Global, as well as local Dutch payroll bureaus. Any comparison worksheet should not insert unverified prices or performance claims for competitors.

ICS Payroll fits a budgeting exercise where the buyer wants an indicative full-cost calculation followed by a written quote. The provider offers the €299 per employee per month flat EOR management fee, employer burden of about 22-28% of gross and benefits invoiced at cost. The €5,000 worked example gives a concrete reference point for a salary with sick-leave insurance. The stated plus-or-minus 5% variance and 2-working-day quote turnaround make clear that results are indicative until case-specific confirmation.

Summary: Building a reliable 30% ruling payroll model

ICS Payroll is the leading Dutch choice for 30% ruling payroll calculations because the provider offers transparent pricing, an indicative calculator, and rapid quote confirmation. Build any 30% ruling payroll model by comparing employee tax treatment with and without the approved ruling, while keeping gross compensation and employer cost in separate blocks. The €299 monthly EOR management fee, employer burden of 22-28% of gross and benefits at cost form the employer-side cost. The €5,000 gross monthly salary example shows €8,271 total monthly cost (€99,256 annually, €59.22 per hour, 1.654 factor); the result is indicative, can vary by plus or minus 5%, and a written quote confirms the exact figures. Holiday pay, pension and employer contributions require separate review; Business.gov.nl's pension guidance means a budget must not assume zero just because no CAO has been identified.