Employer of Record in Netherlands (Holland)

Expanding your business into the Dutch market requires precision, compliance, and speed. Employer of Record in Netherlands (Holland) services allow international companies to hire employees legally without opening a local entity. Instead of navigating complex Dutch labor law, payroll regulations, tax structures, and social security requirements on your own, an EOR becomes the legal employer on paper while you retain full operational control over your team. This model enables fast market entry, minimizes legal exposure, and ensures full compliance with Dutch employment standards from day one.

Hire Employees in the Netherlands at a glance

Brain Source International helps you save time and reduce costs by allowing you to hire in Netherlands without establishing an entity. Our Employer of Record (EOR) solution handles onboarding, payroll, immigration, and benefits so you can hire your employees faster and grow your business compliantly.

What is an Employer of Record in Netherlands (Holland)?

An Employer of Record in Netherlands (Holland) is a trusted strategic solution for international companies seeking to expand their workforce in the Dutch market without setting up a legal entity. Acting as the legal employer on your behalf, the EOR takes full responsibility for employment contracts, payroll processing, tax withholdings, social contributions, and statutory benefits in compliance with Dutch labor regulations. This allows your business to stay fully compliant with local laws while maintaining control over the employee’s day-to-day work and performance.

By partnering with an Employer of Record in Netherlands (Holland), you gain instant access to one of Europe’s most skilled and multilingual talent pools — without the delays and legal hurdles associated with company registration. It’s an ideal solution for businesses looking to hire remote workers, test new markets, or scale operations in the Netherlands quickly and efficiently.

How To Hire Employees in Netherlands (Holland)

Hiring employees in the Netherlands (Holland) requires a clear understanding of Dutch labor laws, contract types, and tax obligations. To begin, companies must register with the Dutch Chamber of Commerce (Kamer van Koophandel) and obtain a payroll tax number from the Dutch Tax and Customs Administration. Once registered, employers can legally recruit, onboard, and pay staff while complying with local employment regulations.

One of the most common ways to hire employees in the Netherlands is through fixed-term or indefinite-term contracts. Employers must provide written agreements outlining salary, working hours, notice periods, and other benefits. Additionally, Dutch labor law mandates that employers follow strict rules regarding termination, employee protections, and social security contributions. For international companies or startups unfamiliar with Dutch regulations, working with an Employer of Record (EOR) service can streamline the hiring process and ensure full compliance.

Employer of Record (EOR) in Netherlands:
Key Aspects of the Dutch Labour Code

Minimum Wage

General: In the Netherlands, the minimum wage (wettelijk brutominimumloon) for employees aged 21 and over is €2,317.83 per month.

Payroll

Payroll Cycle: In the Netherlands, payroll is processed on a monthly basis. Work performed between the first and last day of the month is generally paid on the last day of that month.

13th Salary

In the Netherlands, 13th-month salary payments are customary and are typically made in November or December each year. This practice should be outlined in the employee’s employment contract or collective agreements.

Taxation in the Netherlands

Employer Payroll Contributions

Employee Income Tax

Would you like to know the approximate cost of employment in Netherlands?

Working Hours

General: In the Netherlands, the standard working week is generally capped at 45 hours. Commonly, this is structured as 40 hours per week, divided into 8 hours per day over 5 days.

Overtime: If work time limits are exceeded in the Netherlands, overtime compensation is required. The maximum number of overtime hours and the rate of compensation are specified in the employee’s collective agreement or employment contract.

Leave

Annual Leave (Vacation):

In the Netherlands, full-time employees are entitled to a minimum of 20 working days of paid annual leave per year. However, it is common practice for employers to offer between 25 and 32 days of paid annual leave.

Any unused leave accrued from the previous year must generally be used by July of the following year. Employers are required to inform employees if their statutory minimum leave days are about to expire. This requirement applies specifically to the statutory minimum number of leave days.

Public Holidays

In the Netherlands, public holidays that fall on weekends are typically considered lost, as they do not get replaced with another day off. Whether public holidays are paid leave days depends on the employer’s policy or the terms outlined in the collective labor agreement (CLA).

Sick Days

In the Netherlands, if an employee is unfit to work due to illness, the employer is required to pay at least 70% of the employee’s last earned wages, plus holiday allowance, for up to two years. The exact percentage of wages paid can vary based on the employment contract or collective labor agreement (CLA) provisions, and it is possible for employers to pay a higher percentage.

Wage Payment Details:

• First Year: Employers must pay 70% of the employee’s regular wages during the first year of illness, up to a maximum of 70% of the Dutch maximum premium wage. If this amount is less than the minimum wage (1,995 Euros per month as of July 2023), the employer is required to provide a supplement to reach the minimum wage level. It is common practice, and often stipulated in CLAs, to pay 100% of the salary during the first year of illness.
• Second Year: Employers are obligated to pay 70% of the employee’s regular wages during the second year of illness. There is no requirement to supplement this amount if it falls below the minimum wage.

Health and Safety Requirements: According to the Working Conditions Act in the Netherlands, every employer must have a contract with a health and safety service or a company doctor, known as the basic contract. It is the employer’s responsibility to ensure a safe and healthy work environment. The company doctor is responsible for evaluating the situation of employees suffering from long-term illness.

Maternity Leave

In the Netherlands, a pregnant employee is entitled to 16 weeks of paid maternity leave, divided into two periods:

1. Prenatal Leave (Zwangerschapsverlof): The employee must take 4-6 weeks of leave before the expected due date.
2. Postnatal Leave (Bevallingsverlof): The remaining 10-12 weeks of leave starts from the date of birth.

Maternity Pay:

• Maternity pay is 100% of the employee’s daily wage based on the average earnings from the previous year, capped at 256.54 Euros per day.
• Employers handle the payment of maternity leave but can reclaim a portion of the cost from the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV).

If the employee is incapacitated for work due to pregnancy or childbirth, they are eligible for benefits equivalent to 100% of their salary for up to one year after the date of birth.

Paternity/Partner Leave

In the Netherlands, partners are entitled to the following leave entitlements:

Extended Partner Leave is unpaid, but workers may be eligible to claim up to 70% of their pay from the Employment Insurance Agency (UWV).

Birth Leave:

Partners are entitled to 1 week of paid birth leave, which must be taken within the first 4 weeks following the birth of the child. This leave can be taken in a single block or spread out over the 4 weeks.

Full pay must be provided by the employer during birth leave.

Extended Partner Leave:

Partners are also entitled to up to 5 weeks (25 days) of Extended Partner Leave, which must be taken within 6 months after the birth. This leave can be taken in a single block or spread out over the 6 months.

Parental Leave

Parents are entitled to take time off for childcare for a maximum period of 26 x the length of their working week. The first 9 weeks must be used within the first year of the child’s life and are paid by The Employment Insurance Agency (UWV), up to 70% of their daily wage capped at 256.54 Euros per day.

The  remaining 17 weeks are unpaid (unless stated otherwise in a Collective Labour Agreement or Employment Contract) and can be used until the child reaches the age of 8.

Adoption Leave

Parents who adopt or foster a child are entitled to up to 6 weeks leave; this leave can be taken in one block or spread out over the first 26 weeks since the child was brought home. Workers can apply for an adoption allowance during this period from The Employment Insurance Agency (UWV). At least 3 weeks notice must be given before taking this leave.Adoption Leave

Parents who adopt or foster a child are entitled to up to 6 weeks leave; this leave can be taken in one block or spread out over the first 26 weeks since the child was brought home. Workers can apply for an adoption allowance during this period from The Employment Insurance Agency (UWV). At least 3 weeks notice must be given before taking this leave.

Other Leave

In the Netherlands, the following additional leave entitlements apply unless a specific Collective Agreement provides for additional benefits:

Emergency Leave (Short Absenteeism):

Available for as long as reasonably necessary to address unexpected urgent personal matters, such as arranging care for a sick family member or dealing with a death in the family.

Workers must report the leave as soon as possible and indicate the expected duration.

The company is required to grant a reasonable request for emergency leave. Upon return, the company may request proof that the leave was necessary, though this is not mandatory.

Short-term Care Leave:

Up to twice the weekly working time (maximum of 2 weeks) is available to care for a sick parent, child, or partner if no one else is available to provide care.

During this leave, the employer continues to pay up to 70% of the salary.

Long-term Care Leave:

Up to six times the weekly working time (maximum of 6 weeks) can be taken to care for a seriously ill parent, child, or partner.

This leave is unpaid.

Unpaid Leave:

Can be requested on a full or part-time basis and must be agreed upon with the company, though the company is not obligated to grant it.

The employment contract remains in effect during the leave period, but vacation days are not accrued.

Long-term unpaid leave may impact the worker’s pension scheme and unemployment benefits, and these factors should be considered during the consultation for unpaid leave.

Visa Types for Working and Living in the Netherlands

Provisional Residence Permit (MVV)

Non-EU nationals planning to live in the Netherlands must typically obtain both a provisional residence permit (MVV) and a standard residence permit through what’s known as the Entry and Residence Procedure (TEV).

The exact cost of obtaining a residence permit depends on the type of business activity — whether you’re applying as a sole proprietor, a partner, or a startup founder.
Please note that residence permits are generally valid for one year and must be renewed annually.

Single Permit (GVVA)

If you are from outside the European Union or Switzerland and intend to work in the Netherlands for longer than three months, you’ll need to apply for a Single Permit (GVVA). This permit combines both a residence and work authorization and is typically valid for up to three years, sponsored by your employer.

For employment lasting less than three months, a separate work permit must be obtained from the Dutch Employee Insurance Agency (UWV). This shorter-term permit is valid for up to one year and may be renewed if needed.

📩 Contact us to receive a tailored quote for the visa and permit application process.

Intra-Company Transfer (ICT)

If you’re relocating employees internally within your company, you’ll need to submit two separate applications:

• A work permit through the UWV
• A residence permit through the Immigration and Naturalization Service (IND)

Depending on the employee’s citizenship, an MVV may also be required, along with the TEV procedure. Registered sponsors benefit from an accelerated processing timeline — with applications potentially completed within 7 weeks by the IND.

Entrepreneur & Startup Visa

Individuals planning to launch a business in the Netherlands — such as freelancers, entrepreneurs, or startup founders — are categorized as ZZP’ers (self-employed without staff). To register and operate as a ZZP’er, applicants must consult the IND to understand the necessary documentation and eligibility criteria.

Under the Dutch startup scheme, successful applicants receive a one-year residence permit to develop their business idea. This visa can later be extended if the venture meets the IND’s self-employment criteria.

Employer of Record in the Netherlands with Brain Source International

Expanding your team in the Netherlands? Partnering with Brain Source International as your trusted Employer of Record in Netherlands ensures a fast, compliant, and cost-effective hiring process — without the need to open a Dutch legal entity.

As your Employer of Record, we take full responsibility for employing your local staff, including contracts, payroll, taxes, social contributions, and labor law compliance — while you maintain full control over daily work and performance.

Why Choose Brain Source International as Your Employer of Record in the Netherlands?

Local Expertise, Global Vision
Our team understands the complexities of Dutch labor law, tax structures, and employment regulations. We combine local compliance with international business agility.

Fast & Hassle-Free Onboarding
You can hire employees in the Netherlands within days, not months. We streamline every step of the onboarding and employment lifecycle.

GDPR & Dutch Labor Law Compliance
We ensure all employment contracts, data handling, and benefits administration strictly follow Dutch legislation and European data privacy rules.

Transparent Pricing & Dedicated Support
With clear, upfront pricing and a dedicated account manager, you always know what to expect — no hidden fees, no confusion.

Scalable for Teams of Any Size
Whether you’re hiring a single remote employee or building a full Dutch operation, our EOR model supports businesses of all sizes and industries.

Choosing Brain Source International as your Employer of Record in the Netherlands means hiring with confidence. Focus on growing your business — we’ll handle the legal and administrative load.