Employer of record · Dutch payroll · Loonheffingen
Employer of record & Dutch payroll — the specialist way.
Hire someone in the Netherlands without your own entity, or run compliant payroll for your Dutch BV. We handle the wage taxes, payslips, minimum-wage rules, 30% ruling admin and DGA payroll — in English, at a transparent fee. NL-specialist, not a generic global platform.
- Hire in NL with no local entity (EOR)
- Or run payroll for your own BV — staff and DGA
- Loonheffingen, payslips and monthly wage-tax returns
- 30% ruling applied correctly in payroll
Key 2026 figures
- Minimum wage: €14.99/hr (21+, from 1 Jan)
- DGA customary salary: €58,000/yr floor
- Wage tax & social security: loonheffingen
- Filing: monthly loonaangifte
Figures set by Rijksoverheid / Belastingdienst; indexed and can change. Updated: 2026-07-28.
Two ways we help
EOR, or payroll for your own BV
Employer of record
You want to hire one or a few people in the Netherlands but don't want to (or don't yet) set up a Dutch company. A compliant Dutch employer — arranged with our payroll partner — holds the contract and runs everything. Fastest way to a legal Dutch hire.
- Dutch employment contract & onboarding
- Payroll, loonheffingen and payslips
- Statutory benefits, holiday pay, sick-pay rules
Payroll for your Dutch BV
You already run a Dutch BV and need to pay staff or yourself as director-shareholder. We register the BV as an employer and run the monthly wage administration end to end.
- Employer registration with the Belastingdienst
- DGA (director) payroll at the customary salary
- Wage-tax returns, year-end statements, pension liaison
What Dutch payroll actually involves
Running payroll in the Netherlands means operating the loonheffingen — the collective term for wage tax and national-insurance and employee-insurance contributions. Each month the employer calculates gross-to-net, issues a compliant payslip (loonstrook), files the wage-tax return (loonaangifte) and pays it to the Belastingdienst, normally within one month of the period. Get it wrong and the penalties land on the employer — which is why hiring in a country you don't operate in is best done through a specialist rather than improvised.
The rules we keep you inside
| Item | 2026 detail |
|---|---|
| Minimum wage | Statutory hourly minimum of €14.99 gross (age 21+), from 1 July 2026. No single national monthly figure — pay depends on contracted hours; youth rates are lower. |
| DGA customary salary | A director-major-shareholder must be paid at least €58,000 gross/year (or more, if the rules require) — run as payroll. |
| Wage-tax filing | Monthly (or 4-weekly) loonaangifte; file and pay within one month of the period. |
| 30% ruling | Applied in payroll for qualifying incoming employees once the Belastingdienst grants it — see the 30% ruling. |
Figures are set by Rijksoverheid and the Belastingdienst, indexed periodically; this is general information, not tax or employment-law advice. Updated: 2026-07-28.
Why NL-specialist beats a generic global platform
The search results for "employer of record Netherlands" are dominated by global hiring platforms that treat the Netherlands as one country tab among a hundred. That is fine until you hit a Dutch-specific edge — the customary-salary rule for a DGA, the 30% ruling mechanics, a holiday-allowance calculation, or how your payroll needs to line up with the BV's bookkeeping and corporate tax. We do only the Netherlands, we answer in English, and we join your payroll to the rest of your Dutch admin instead of leaving it in a separate silo.
What it costs
Dutch payroll starts from €95 per employee, per month. A full employer-of-record engagement (where a partner is the legal employer) is quoted per role because it depends on salary, benefits and contract type. Both figures are indicative until finalised in your proposal — you get a fixed quote before we start. See pricing.
Employer of record & payroll — FAQ
What is an employer of record (EOR) in the Netherlands?
An employer of record is a company that legally employs a worker on your behalf. The EOR holds the Dutch employment contract, runs the payroll, withholds wage taxes (loonheffingen) and handles compliance, while the person does their day-to-day work for you. It lets you hire someone in the Netherlands without setting up your own Dutch entity.
Do you provide the EOR yourselves?
We provide and coordinate compliant Dutch payroll and EOR. The formal employer role in a full EOR arrangement is delivered together with a specialist Dutch payroll partner; we manage the setup, the monthly payroll and the reporting so you have one English-speaking point of contact. We will always be clear about who the legal employer is in your specific case.
Can you run payroll for my own Dutch BV?
Yes — this is the more common request. If you already have a Dutch BV, we register it as an employer with the Belastingdienst and run monthly payroll for your staff and for you as the director-shareholder (DGA), including payslips, the wage-tax return and year-end statements.
What is the minimum wage in the Netherlands in 2026?
From 1 July 2026 the statutory minimum wage is €14.99 gross per hour (age 21+). The Netherlands uses a statutory hourly minimum, so monthly pay depends on contracted hours; youth rates are lower. It is indexed twice a year — verify the current figure before relying on it.
Do you handle the 30% ruling in payroll?
Yes. If an employee qualifies for the 30% ruling (expatregeling), we apply it correctly in the monthly payroll once the Belastingdienst has granted it, and coordinate the joint application. The ruling is a payroll facility, so it has to be run through the wage administration each month.
What is DGA payroll?
A director-major-shareholder (DGA) of a BV must draw a customary salary — for 2026 the floor is €58,000 gross per year (or higher if the rules require). We run this as monthly payroll so the wage tax is withheld and reported correctly, which also keeps your box 2 dividend planning clean.
We are an independent company-formation and bookkeeping office and payroll administrator — not a government body and not a law firm. Full employer-of-record engagements are delivered together with a specialist Dutch payroll partner who acts as the legal employer; we are always clear about who that is in your case. This page is general information, not tax or employment-law advice; wage figures are indexed and can change — verify before relying on them. Updated: 2026-07-28.
Official sources
- Rijksoverheid — Minimum wage 2026 (€14.99 gross per hour, 21+).
- Belastingdienst — Loonheffingen (personeel en loon) (wage tax, monthly loonaangifte).
- Belastingdienst — gebruikelijk loon / DGA customary salary (€58,000 for 2026).
How we source this: we rely on official primary sources (Rijksoverheid, Belastingdienst) and update this page when the rules change. About us
Hire or run payroll in the Netherlands
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