For employees and employers
Calculate 13th month and year-end bonus
How much do you keep from your 13th month or year-end bonus, and what does it cost the employer? For employees and employers: enter a percentage or fixed amount and see gross, wage tax, net and the 2026 employer contributions.
Year-end bonus
| Breakdown | Amount |
|---|
The wage tax is the percentage from the Dutch Tax Administration’s 2026 special remuneration table, looked up at your annual salary from last year. Your income tax return settles it precisely.
Explanation: calculate 13th month and year-end bonus
One 13th month or year-end bonus is not a statutory right, but follows from the collective agreement or employment contract. A full 13th month is one month’s salary, or 8.33% of the annual salary. The employer withholds wage tax on the payment at the rate for special remuneration; that is why it seems little is left net. What you earn net per month, calculate with gross-to-net.
Frequently asked questions
Am I entitled to a 13th month?
Only if your collective agreement, employment contract or a fixed employer scheme provides for it. The law has no mandatory 13th month or year-end bonus, but it does require holiday allowance of at least 8%.
How much is a 13th month net?
That depends on your annual salary. Your employer withholds a fixed percentage from the Dutch Tax Administration’s 2026 special remuneration table, looked up at your salary from last year. With the wage tax credit, for example, that is 42.01% for an annual salary of €38,884 to €45,592 and 50.47% from €45,593 to €78,426. Around a median income you therefore keep about half net. Your income tax return settles it precisely.
What is the difference between a 13th month and a year-end bonus?
A 13th month is usually exactly one month’s salary. A year-end bonus is a percentage of the annual salary set in the collective agreement, for example 8.3% or 5%. For tax purposes, both are treated as special remuneration.
What does a 13th month cost the employer?
The gross payment plus the employer contributions for employee insurance and the employer’s Zvw levy, as long as the annual salary stays below the maximum contribution salary (€79,409 in 2026). Above that, no extra contributions are due.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. A 13th month or year-end bonus is not a statutory right; conditions and amount follow from the collective agreement or contract. Assumptions: employee below state pension age, white table, no pension deduction on the payment. Without an entered annual salary we assume 12 × your monthly salary plus holiday allowance plus the same payment as last year; your employer uses your actual salary from last year (annual statement), or if you joined this year your expected annual salary. Employer costs without pension. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Full 13th month | 8.33% of annual salary = 1 month’s salary | calculation rule |
| Payroll tax | 2026 special remuneration table (white): standard rate + wage tax credit offset percentage at the annual salary, rounded to cents in the employee’s favour | Belastingdienst |
| Annual salary for the table | salary from last year (annual statement), here by default 12 × monthly salary + holiday allowance + this payment | assumption |
| Employer contributions | AWf, Aof, Wko, Whk, Zvw 2026 up to max. contribution salary €79,409 | 2026 confirmed |
- Belastingdienst – White special remuneration table Netherlands, Standard (January 2026 edition, PDF, in Dutch) (in Dutch)
- Belastingdienst – Payroll Tax Handbook 2026 (March 2026), section 9.3.6 Special remuneration tables (PDF, in Dutch) (in Dutch)
- Belastingdienst – Payroll tax rates, amounts and percentages from 1 January 2026 (figures annex, PDF, in Dutch) (in Dutch)
- Government Gazette 2025, 42324 – contribution rates, maximum contribution wage and childcare surcharge 2026 (SZW) (in Dutch)
Checked on 6 October 2026.