For employers
Employer cost calculator 2026
What does an employee really cost? For employers and business owners considering staff: calculate the total employer costs in 2026: gross salary, holiday allowance, employer contributions and extras — per month and per year.
Total employer costs
| Breakdown per month | Amount | |
|---|---|---|
| Total employer costs | – |
Holiday allowance and any 13th month are usually paid once a year; here they are accrued per month. Contributions are charged on the contribution wage (gross salary + holiday allowance + 13th month), capped at €79,409 per year. Pension and car are off by default; switch them on to include them.
Explanation: calculating employer costs
The loonkosten (also: employer charges or staff costs) are everything an employee costs the employer: gross salary, 8% holiday allowance, employer contributions for unemployment (AWf), disability (Aof), childcare (Wko) and the Return to Work Fund (Whk), the employer’s Zvw health insurance levy, optionally the employer share of the pension, a company car’s taxable benefit/lease, and allowances such as travel costs. Want to compare these costs with hiring a freelancer? Use the freelancer vs employee comparison.
Frequently asked questions
What are employer costs?
Employer costs are the total cost of an employee to the employer: gross salary, holiday allowance, employer contributions to employee insurance schemes (AWf, Aof, Wko, Whk), the employer’s Zvw levy, the employer share of the pension and any allowances such as travel costs.
How much in employer charges comes on top of gross salary in 2026?
In total, employer contributions in 2026 come to roughly 17% to 23.5% of the contribution wage (up to the maximum of €79,409 per year), depending on the low or high WW rate, the Aof rate for small or large employers and the Whk rate (average 1.52% here). Holiday allowance and pension come on top.
When does the low and when does the high WW rate apply?
The low AWf rate (2.74%) generally applies to a written open-ended employment contract that is not an on-call contract. Flexible contracts pay the high rate (7.74%). There are exceptions; see the Belastingdienst explanation of WW rate differentiation.
Am I a small or a large employer for the Aof contribution?
That depends on the total payroll two years earlier. In 2026 small employers pay 6.27% and large employers 7.63%. The Belastingdienst determines per employer which rate applies.
How do I include pension in employer costs?
Under Pension scheme choose “own percentages” and enter the employer and employee shares from your scheme rules, or choose the ABP example 2026 (27.1% with offset). Pension is off by default, so the basic calculation stays the same. The Belastingdienst has no national pension percentage.
How does the company-car taxable benefit work in 2026?
For private use (> 500 km/year) a taxable benefit applies on the list price: 22% with CO₂ emissions; fully electric 18% up to €30,000 and 22% above; hydrogen and solar-cell cars 18%. The benefit increases the employee’s taxable pay. Lease and fuel costs can optionally be added as employer costs.
What is not included in this calculation?
Not included are, among others, sector-specific Whk rates, self-insurance (eigenrisicodragerschap), wage cost benefits (LKV/LIV), the work-related costs scheme and the youth minimum wage. Pension can optionally be included (own percentages or ABP example); a company car via the taxable benefit and optional lease costs.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and is not tax, legal or payroll advice. Not included are, among others, CLA arrangements outside the chosen pension scheme, sector-specific Whk rates, self-insurance, LIV/LKV, the work-related costs scheme, the youth minimum wage and the 60-month period for the taxable benefit of cars registered in earlier years (here: percentages for 2026 registration). No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Rate | Status |
|---|---|---|
| WW contribution (AWf) low – permanent contract | 2.74% | 2026 confirmed |
| WW contribution (AWf) high – flexible | 7.74% | 2026 confirmed |
| Aof low – small employer | 6.27% | 2026 confirmed |
| Aof high – large employer | 7.63% | 2026 confirmed |
| Childcare surcharge (Wko) | 0.50% | 2026 confirmed |
| Whk (average: WGA 0.96% + ZW 0.56%) | 1.52% | 2026 confirmed (average; differs per employer) |
| Employer’s Zvw levy | 6.10% | 2026 confirmed |
| Maximum contribution wage | €79,409 / year | 2026 confirmed |
| Statutory minimum hourly wage 21+ (from 1-7-2026) | €14.99 | 2026 confirmed (from 1-1-2026: €14.71) |
| Holiday allowance (statutory minimum) | 8% | statutory |
| ABP pension OP/NP 2026 | 27.1% (er 18.97% / ee 8.13%); offset €19,200; cap €137,800 | ABP 2026 ABP only; AOP not included |
| Taxable benefit, car with CO₂ emissions (first registered 2026) | 22% of list price | Belastingdienst 2026 |
| Taxable benefit, fully electric (first registered 2026) | 18% up to €30,000, then 22% | Belastingdienst 2026 |
| Taxable benefit, hydrogen / solar-cell car | 18% of list price | Belastingdienst 2026 |
- Government Gazette 2025, 42324 – contribution rates, maximum contribution wage and childcare surcharge 2026 (SZW) (in Dutch)
- Belastingdienst – WW rate differentiation: low and high AWf rate (in Dutch)
- Belastingdienst – Income-related Zvw contribution rates 2026 (in Dutch)
- Government Gazette 2025, 38055 – Zvw amounts and percentages 2026 (VWS) (in Dutch)
- UWV – Differentiated Return to Work Fund (Whk) contribution 2026 (in Dutch)
- wetten.nl – Decree on differentiated Whk contribution 2026 (in Dutch)
- Government of the Netherlands – Minimum wage amounts 2026 (in Dutch)
- Government Gazette 2026, 16505 – minimum wage from 1 July 2026 (in Dutch)
- ABP – Pension contribution and accrual 2026 (27.1%: employer 18.97% / employee 8.13%) (in Dutch)
- ABP – Contribution table 2026 (PDF, in Dutch) (in Dutch)
- Belastingdienst – Taxable benefit for private use of a company car (employee) (in Dutch)
- Belastingdienst – Taxable benefit for private car use 2026 (in Dutch)
Checked on 6 October 2026.