GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in the Netherlands
Acumen International can employ your people in the Netherlands as their legal employer, under Dutch contracts, payroll and social security. Local hires and international talent join on your timeline, without a Dutch entity.
GLOBAL EMPLOYER OF RECORD
Global Coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic Markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established Jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth Economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and Remote Locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employer of Record in the Netherlands: how it works and what it gives you
With an Employer of Record, your Dutch team is employed by Acumen International on Dutch contracts, and Acumen International takes on the employer’s legal and payroll duties. The employees work on your projects, report to your managers and are part of your team in every practical sense.
Three ways to employ in the Netherlands
| Route | What it takes | When it fits |
|---|---|---|
| Your own Dutch BV | A notarial deed, registration with the Chamber of Commerce (KVK), payroll tax registration, and your own pension, sickness and occupational health arrangements | A permanent Dutch operation with a growing headcount |
| Registering as a foreign employer | Registration with the Tax Administration for payroll taxes, plus Dutch contracts, pension, sickness reintegration and IND sponsorship handled in-house | Companies with Dutch payroll and HR expertise of their own |
| Employer of Record | A service agreement with Acumen International, which employs the team under Dutch law | First hires, international recruits, project roles and the period before a BV is justified |
What the Employer of Record model gives you
- Offers that do not wait for a BV. You can hire as soon as you find the right person, without waiting for a notary, a KVK registration or a payroll tax number.
- Sponsorship for international hires. Acumen International acts as the IND sponsor for highly skilled migrants and EU Blue Card holders, and applies for the expat ruling where the hire qualifies.
- Sickness and reintegration handled. The Netherlands asks employers to pay up to 104 weeks of sick pay and run reintegration; Acumen International manages the occupational health service and the Gatekeeper steps.
- A documented supplier for your procurement team. Acumen International’s status under the Dutch labour supply rules is recorded for your audit files.
- A clear path to your own entity. When a BV makes sense, contracts, payroll and permits move across with service and residence rights intact.
Who does what
| Acumen International | Your company |
|---|---|
| Holds the Dutch employment contract and the applicable collective agreement position | Selects the candidate and defines the role |
| Runs payroll, payroll taxes, pension and holiday allowance | Directs the daily work, objectives and performance |
| Sponsors permits with the IND and applies for the expat ruling | Decides pay reviews, bonuses and equipment |
| Manages sick leave, reintegration and the occupational health service | Shares the business reasons behind any change to the team |
| Handles exits under Dutch dismissal law | Approves the full cost of each hire before the offer |
The legal footing
Dutch law treats this arrangement as labour supply. The Labour Provision Admission Act (Wtta) takes effect on 1 January 2027, and from 1 January 2028 hirers may only use suppliers on the public admission register. Fines reach €90,000 per offence and apply to the hirer as well as the supplier.
Supplied employees in the Netherlands are entitled to the pay and key terms of comparable staff at the hirer. Acumen International aligns each contract with those terms, the applicable collective agreement and an adequate pension.
Employment in the the Netherlands at a glance
| Item | Netherlands |
|---|---|
| Currency | Euro (EUR) |
| Capital / seat of government | Amsterdam / The Hague |
| Contract language | Dutch or English; English is common for international hires |
| Minimum wage (21+) | €14.99 gross per hour from 1 July 2026 |
| Holiday allowance | 8% of gross annual salary, usually paid in May or June |
| Statutory annual leave | Four times the weekly working hours (20 days on a five-day week) |
| Standard working week | 36–40 hours |
| Payroll cycle | Monthly or four-weekly; monthly payroll tax return |
| Probation | Up to 1 month on fixed-term contracts of 6 months to 2 years; up to 2 months on permanent contracts |
| Employer notice | 1–4 months, by length of service |
| Transition payment cap | €102,000 or one year’s salary if higher (2026) |
| Sick pay | At least 70% of salary for up to 104 weeks, paid by the employer |
| 13th month | Not statutory; set by sector collective agreement or contract |
| Pension | Mandatory where a sector pension fund applies |
Specialist hires for the sectors driving Dutch growth
Foreign investment in the Netherlands now centres on R&D and knowledge-intensive work: research was the largest category among the 180 projects supported in 2025. Acumen International employs the specialists these sectors compete for, locally and from abroad.
| Sector | Roles Acumen International can help employ | What shapes the hire |
|---|---|---|
| Semiconductors and high tech | Process, optics and mechatronics engineers; R&D scientists; field service engineers | Highly skilled migrant route for non-EU engineers; sector collective agreement and pension fund checked per employer; expat ruling for qualifying hires |
| Life sciences and pharma | Quality assurance and regulatory affairs; biologics production specialists; site leadership | Senior packages with bonus and pension; permits timed to site launch and validation milestones |
| Energy transition | Offshore and grid engineers; project managers; health and safety leads | Project-based contracts within the fixed-term chain rule; rotational schedules under the Working Hours Act |
| AI and digital infrastructure | Data, AI, cloud and security engineers | Salary benchmarking against Dutch tech pay; expat ruling and EU Blue Card for international hires |
| Logistics and trade | Supply chain heads; customs and trade compliance; terminal operations | Shift and overtime terms under the applicable collective agreement |
| Circular economy | Plant and process engineers; sustainability leads | Hires timed to plant build and permit milestones |
Employer of Record compliance under Dutch labour supply rules
Acumen International holds the employment contract, runs Dutch payroll and carries the employer’s obligations, while your team directs the day-to-day work.
Dutch law treats this arrangement as labour supply. The Labour Provision Admission Act (Wtta) takes effect on 1 January 2027, and from 1 January 2028 hirers may only use suppliers on the public admission register. Fines reach €90,000 per offence and apply to the hirer as well as the supplier.
Proposed line, pending confirmation: Acumen International’s Netherlands employment runs through a local entity in the Netherlands, so your organisation can rely on a compliant supplier when enforcement begins.
Supplied employees in the Netherlands are entitled to the pay and key terms of comparable staff at the hirer. Acumen International aligns each contract with those terms, the applicable collective agreement and an adequate pension.
Work permits and visa sponsorship in the Netherlands, under one employer
Acumen International employs international hires in the Netherlands as their legal employer and acts as their work authorisation (work permit and visasponsor with the IND. One case team owns the route assessment, the application, the start date and every renewal.
Work permit routes for foreign talent
The route depends on the role, salary and nationality. Salary figures are 2026 gross monthly amounts.
| Route | Fits | Salary requirement 2026 |
|---|---|---|
| Highly skilled migrant, 30 or older | Most non-EU professionals and specialists | €5,942 |
| Highly skilled migrant, under 30 | Early-career specialists | €4,357 |
| Highly skilled migrant, reduced criterion | Recent graduates, including from Dutch and top-ranked universities | €3,122 |
| EU Blue Card | Degree-holders, with mobility to other EU countries later | €5,942 (reduced criterion €4,754) |
| Single permit (GVVA) | Roles outside the routes above; UWV labour market test applies | Market salary for the role |
| EU, EEA and Swiss nationals | Free movement | No permit required |
From offer to first working day
- Route and salary check against IND requirements before the offer
- Dutch employment contract issued by Acumen International
- Residence permit application filed by Acumen International as sponsor, with the entry visa (MVV) where the nationality requires one
- IND decision within the legal decision period: 90 days for a highly skilled migrant permit and for other paid employment; 30 days for an EU Blue Card filed by a recognised sponsor (IND decision periods)
- Arrival, municipal registration and citizen service number (BSN)
- Payroll start, plus the expat ruling application where the hire qualifies
Acumen International keeps the sponsor duties after arrival: salary compliance, reporting changes to the IND and renewals.
Family members of international hires
Partners and children of highly skilled migrants and Blue Card holders can apply to join them, and partners can work in the Netherlands without a separate permit. Acumen International coordinates family applications alongside the employee’s.
Cost of employing in the Netherlands, known before you commit
Acumen International costs each role line by line before the offer, so finance signs off on the full figure. Employer costs on top of gross salary typically run at [X–Y]% (confirm from payroll data).
| Cost line | What drives it |
|---|---|
| Employer social security | Disability (Aof), unemployment (AWf, lower rate on permanent contracts) and sector fund (Whk) premiums |
| Health insurance contribution | Employer Zvw levy on salary up to the annual maximum |
| Holiday allowance | 8% of gross salary |
| Pension | Sector fund rates where mandatory; otherwise the scheme agreed for the role |
| Collective agreement items | 13th month, shift and overtime pay where the agreement applies |
CTA: Calculate the cost of a hire in the Netherlands → Global Payroll Calculator, set to the Netherlands
Employment contracts in the Netherlands, built for Dutch dismissal law
Dutch dismissal law is among the most protective in Europe, so the contract structure chosen at the start decides how the employment can end. Acumen International sets that structure with you before the hire.
- Fixed-term chain: a fourth fixed-term contract, or service beyond 36 months, converts to permanent employment; a gap of more than six months resets the chain.
- Dismissal: a permanent contract ends by mutual agreement, with a UWV permit for economic or long-term sickness grounds, or through the cantonal court.
- Transition payment: one-third of monthly salary per year of service, capped at €102,000 or one year’s salary in 2026.
- Sickness: the employer pays at least 70% of salary for up to 104 weeks and runs reintegration under the Gatekeeper Improvement Act. Acumen International manages the occupational health service and reporting.
- Contractors: the Tax Administration has enforced employment status rules since 1 January 2025. Acumen International can move long-term contractors onto Dutch employment where the role calls for it.
Notice periods and severance pay in the Netherlands, costed upfront
The cost of ending a Dutch employment is set by law and length of service, so Acumen International includes it in the proposal for every role.
| Length of service | Employer notice |
|---|---|
| Under 5 years | 1 month |
| 5 to 10 years | 2 months |
| 10 to 15 years | 3 months |
| 15 years or more | 4 months |
- Employee notice: 1 month by default; a contract can extend it to up to 6 months, which doubles the employer’s notice.
- Notice with a UWV permit: the time the procedure took is deducted from the notice period, leaving at least 1 month.
- Transition payment: one-third of monthly salary for each year of service, accrued from the first day and including holiday allowance, fixed bonuses and a 13th month. Capped at €102,000 or one year’s salary if higher (2026).
- Fair compensation: a court can award an additional sum where the employer acted seriously culpably.
- Settlement agreements: most exits end by mutual agreement, where the package is negotiated above the statutory minimum and the employee keeps unemployment benefit rights.
Employment compliance risks in the Netherlands, covered before the hire
Each Netherlands engagement starts with a review of the exposures specific to the role, so legal and procurement sign off on a known position.
| Exposure | Where it arises | How Acumen International covers it |
|---|---|---|
| Supplier admission | Wtta: from 1 January 2028 hirers may only use admitted suppliers; fines up to €90,000 apply to the hirer | Employment runs through [admitted entity / admission timeline], documented for your audit file |
| Hirer’s liability for payroll taxes | The hirer can be held liable for wage tax and social security the supplier fails to pay | Taxes filed and paid every cycle, with compliance statements available on request |
| Equal pay for supplied staff | Supplied employees are entitled to the pay and key terms of comparable staff at the hirer | Contracts aligned with your pay structure and the applicable collective agreement |
| Employment status | Contractor arrangements assessed by the Tax Administration since 2025 | Role review and costed transition to employment |
| Permanent establishment | A hire who negotiates or signs contracts for your business can create taxable presence | Role scope reviewed against PE risk before the offer |
| Exit cost | Protective dismissal law, transition payment, up to 104 weeks of sick pay | Contract structure and exit costs set out at proposal stage |
| Sponsor obligations | Recognised sponsors carry salary, reporting and record-keeping duties to the IND | Acumen International carries those duties as the sponsor |
| Pay transparency | EU Pay Transparency Directive, Dutch implementation expected 1 January 2027 | Pay structures and reporting prepared ahead of the Dutch rules |
Employee benefits and payroll in the Netherlands that compete for talent
Statutory cover is the floor in the Netherlands. Acumen International builds packages around what the role and sector expect: pension, travel allowance, home-working allowance, supplementary health and, where the market calls for it, a 13th month.
Expat ruling. Qualifying international hires can receive up to 30% of salary tax-free until the end of 2026. From 1 January 2027 the maximum falls to 27%, with 2027 salary thresholds of €50,436 (30 or older) and €38,388 (under 30 with a master’s degree. Acumen International applies for the ruling as the employer and factors it into the cost of the hire.
Payroll. Salaries, payroll tax, social security and pension contributions are paid and filed every cycle, with monthly payroll tax returns, payslips and annual statements.
Annual leave and statutory leave in the Netherlands, administered in full
Acumen International tracks every leave entitlement, applies the statutory and collective agreement rules, and handles UWV benefit claims so pay continues correctly.
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | Four times the weekly hours (20 days full-time); statutory days expire 6 months after the year they accrue, extra days after 5 years | Employer, full pay |
| Public holidays | Not statutory paid days; set by contract or collective agreement. 2026: 1 Jan, 3 Apr (Good Friday, often excluded), 6 Apr, 27 Apr, 5 May, 14 May, 25 May, 25–26 Dec | Employer, where granted |
| Pregnancy and maternity | At least 16 weeks | UWV, 100% up to the maximum daily wage |
| Birth leave (partner) | Once the weekly hours, plus up to 5 weeks’ supplementary leave within 6 months | Employer for the first week; UWV at 70% for the supplement |
| Parental leave | 26 times the weekly hours before the child turns 8; 9 weeks paid in the first year | UWV at 70% for the paid weeks |
| Adoption and foster leave | 6 weeks | UWV, 100% up to the maximum daily wage |
| Short-term care leave | Twice the weekly hours per year | Employer, at least 70% |
| Long-term care leave | Six times the weekly hours per year | Unpaid |
| Sick leave | Up to 104 weeks | Employer, at least 70% |
25+
Years of industry leadership
95%
Client retention rate
190+
Countries covered
5000+
In-country experts
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can an EOR prevent a hire in the Netherlands from creating permanent establishment risk?
Not by itself. PE is driven by the client’s activities in the Netherlands, not simply by who runs payroll. Acumen can structure the employment correctly and highlight roles that warrant tax review, while the client and its tax advisers determine the corporate position.
Can existing Dutch contractors move onto employment with Acumen International?
Yes. Each role is reviewed for status risk and cost, and the transition is costed before any contract changes. Acumen, as the legal employer, manages the formal employment process in the Netherlands. The client provides the business reason and supporting facts, while Acumen determines the locally appropriate process, documents, notice and timing before action is taken.
Can the employment contract in the Netherlands protect our confidential information and IP?
Yes. Employment documentation can include confidentiality and IP provisions tailored to the role and to the Netherlands. The wording must follow local rules on employee-created works, inventions and assignment, so Acumen does not simply reuse one global clause everywhere.