For employees and employers
Calculate overtime 2026
What does overtime pay, and what does it cost? For employees and employers: gross overtime amount with the percentage from your collective agreement or arrangement, a net indication with the 2026 wage tax and the employer costs. A statutory overtime premium does not exist in the Netherlands.
Overtime
| Breakdown | Amount |
|---|
Net: one-off overtime at the percentage from the 2026 special remuneration table at your annual salary from last year; overtime paid every month with your salary, as ordinary salary (monthly table, with wage tax credit). Employer costs: 8% holiday allowance + employer contributions via the salary cost calculator, up to the maximum contribution salary.
Explanation: calculate overtime
For overtime there is no statutory premium in the Netherlands. Whether an overtime hour pays more than an ordinary hour is set out in the collective agreement, employment contract or staff handbook; commonly used percentages are 125%, 150% and 200% of the hourly wage. By law, however, every hour worked, including an overtime hour, must pay at least the minimum hourly wage. Want to know what an employee costs in total? Use the employer cost calculator.
Frequently asked questions
Am I legally entitled to an overtime premium?
No. The law does not prescribe an overtime premium. A premium follows from the collective agreement, employment contract or an employer scheme. Every hour worked, including an overtime hour, must however pay at least the statutory minimum hourly wage.
How do I calculate my overtime pay?
Number of overtime hours × gross hourly wage × overtime percentage. With 10 overtime hours, an hourly wage of €20 and 125%, that is 10 × €20 × 1.25 = €250 gross. If you have a monthly salary, the hourly wage is the monthly salary divided by (hours per week × 52/12).
Why do I keep so little net from overtime?
Overtime comes on top of your normal salary. If it is paid separately or afterwards, your employer may withhold the percentage from the 2026 special remuneration table, looked up at your annual salary from last year: with €3,500 per month plus holiday allowance (€45,360), that is 42.01%. If you get overtime with your salary every month, it is ordinary salary and counts in the monthly table; a higher income then also reduces your tax credits. Your income tax return settles it precisely.
What does overtime cost the employer?
Besides the gross overtime amount, in this calculation the employer pays 8% holiday allowance and the employer contributions (WW, Aof, Wko, Whk and Zvw), up to the maximum contribution salary. Whether holiday allowance is due on overtime may be arranged differently by the collective agreement.
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. Overtime percentages are collective agreement or contract arrangements, not statutory values. Whether holiday allowance and pension accrue on overtime differs per collective agreement. Not included: time off in lieu, shift and irregular hours allowances, Working Hours Act limits and pension contribution. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Statutory overtime premium | none (collective agreement/contract/scheme) | Dutch government |
| Lower limit | every hour worked ≥ minimum hourly wage (€14.99 as of 1-7-2026, 21+) | statutory |
| Presets | 100%, 125%, 150%, 200% or own percentage | collective agreement/arrangement |
| Hourly wage from monthly salary | monthly salary / (hours per week × 52/12) | assumption |
| Net one-off overtime | 2026 special remuneration table (white) at last year’s annual salary; allowed for overtime pay over another period (the employer may also use the monthly table with recalculation) | Wage tax handbook 2026, 9.3.5/9.3.6 |
| Net monthly overtime | ordinary salary (period wage): monthly table, approximated as difference in annual tax (brackets, general tax credit, employed person’s tax credit 2026) | Wage tax handbook 2026 |
| Annual salary for the table | salary from last year (annual statement), here by default 12 × monthly salary + 8% holiday allowance | assumption |
| Employer charges | holiday allowance 8% + AWf, Aof, Wko, Whk, Zvw 2026 | 2026 confirmed |
- Dutch government – Answers to parliamentary questions on overtime premium for part-time workers (no statutory overtime premium) (in Dutch)
- Dutch government – What counts towards my minimum wage? (overtime hours also at least the minimum hourly wage) (in Dutch)
- Government of the Netherlands – Minimum wage amounts 2026 (in Dutch)
- 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.