For employees
Working less: how much net pay do you give up?
Want to work 4 days, or even less? Enter your monthly salary and your current and new hours. You immediately see how much net pay you give up per month, and for each 4-hour step what you keep. Net pay falls less sharply than gross pay: below you can see why.
Working fewer hours
| Breakdown | Amount |
|---|
Per step: what do you keep?
Your hourly wage stays the same; only your hours change. The row for your new hours is highlighted. Cost per hour off = what you give up net per month, divided by the hours you work less per month ((current − new hours) × 52 ÷ 12).
| Hours per week | Gross per month | Net per month | Net difference compared with now | Net per hour worked | Cost per hour off | Net per year (with holiday allowance) |
|---|
On a narrow screen we show fewer columns. On a larger screen you also see gross per month, net per hour worked and net per year.
Worth noting
Explanation: working less, how much net pay do you give up?
Are you going working fewer hours, your gross salary falls proportionally: from 40 to 32 hours is 20% less gross. Your net falls less sharply. That is because wage tax is progressive: you pay the most tax on your highest euros, and they are the first to go. In addition, the general tax credit grows as your income falls: it phases out above €29,736 per year.
With few hours it works the other way round. Between about €11,965 and €25,845 annual income, the employed person’s tax credit builds up quickly, by 31% of every euro. Anyone who starts working less there also loses tax credit, and gives up almost as much net as gross. And when your tax credits exceed the tax, your employer no longer withholds anything: every hour less then costs you your full hourly wage. The table per step shows exactly where that happens for your salary.
Working less also has other consequences: you accrue fewer holiday hours and usually less pension, and your benefits may change. This calculator does not calculate those consequences.
Frequently asked questions
How much net pay do I give up if I go from 40 to 32 hours?
With €3,500 gross per month for 40 hours, you go to €2,800 gross. Net goes from €2,906.16 to €2,492.25 per month: €413.91 less (14.2%), while you work 20% less. Going to 36 hours costs you €204.60 net per month. Assumptions: holiday allowance, wage tax credit, no pension contribution.
Why does my net pay fall less than my gross pay?
Because the tax is progressive and the general tax credit grows when you earn less. In the example from €3,500 to €2,800, your wage tax falls from €593.84 to €307.75 per month. The general tax credit rises from €2,115 to €2,696 per year.
Am I entitled to fewer hours?
If you have worked for at least 26 weeks for an employer with 10 or more employees, you may request fewer hours in writing (Flexible Working Act). Submit your request at least 2 months before the desired start date. Your employer must decide at least 1 month before that date; if they do not, your hours change as you requested. Refusal is only allowed for compelling business or service interests. If your employer has fewer than 10 employees, they must have their own scheme for such requests.
What happens to my holidays?
By law you accrue 4 times your hours per week each year. At 40 hours that is 160 hours, at 32 hours 128 hours. Extra-statutory days from your collective agreement or contract usually fall proportionally.
Do I build up less pension?
Usually yes, because your pension is built up on a lower salary. Exactly how much depends on your pension scheme. Ask your pension provider or check mijnpensioenoverzicht.nl. If you pay a pension contribution yourself, enter it under More options: it is deducted from your gross salary.
Will I get more benefits if I earn less?
It can. Healthcare allowance, rent allowance, child-related budget and childcare allowance depend on your income (and that of your partner) and may change if you work less. This calculator does not calculate that. Check with the Benefits Service (Dienst Toeslagen) what it means for you.
Why does an hour less cost almost my whole hourly wage when I work few hours?
With an annual income between about €11,965 and €25,845, the employed person’s tax credit grows by 31% of every euro. If you work less there, you lose that credit again. With €3,500 for 40 hours, that applies from about 20 hours: from 24 to 20 hours you give up €333.41 net on €350 gross. At 8 hours your employer no longer withholds wage tax and net equals gross (€700).
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. Assumptions: your hourly wage stays the same and your gross monthly salary falls in proportion to your hours. Employee below state pension age, white table, wage tax credit applied (unless you choose No). Net per month is the annual wage tax divided by 12; a real payslip may differ by a few euros. Net per year calculates the tax on your whole annual income, with holiday allowance and any 13th month. Not included: allowances (healthcare allowance, rent allowance, child-related budget, childcare allowance), the income-related combination credit, your partner’s income, travel costs and other allowances, and collective agreement arrangements on part-time work. Indicative, not advice. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Gross per step | monthly salary × new hours ÷ current hours (hourly wage stays the same) | assumption |
| Wage tax and tax credits | brackets 35.75% / 37.56% / 49.50%, general tax credit and employed person’s tax credit 2026 | Belastingdienst |
| Cost per hour off | net difference per month ÷ ((current − new hours) × 52 ÷ 12) | calculation rule |
| Statutory holiday | 4 × your hours per week per year | art. 7:634 Dutch Civil Code |
| Request for fewer hours | after 26 weeks of employment, employer with 10 or more employees, in writing at least 2 months in advance; no decision 1 month in advance = granted | Flexible Working Act |
| Minimum wage | €14.99 per hour (21 and older, as of 1 July 2026) | 2026 confirmed |
| Allowances and pension | not included | note |
- Belastingdienst – Payroll tax rates, amounts and percentages from 1 January 2026 (figures annex, PDF, in Dutch) (in Dutch)
- Belastingdienst – Provisional assessment 2026: rates and tax credits (in Dutch)
- Belastingdienst – General tax credit table 2026 (in Dutch)
- Belastingdienst – Labour tax credit table 2026 (in Dutch)
- Dutch government – When may I work more or fewer hours? (Flexible Working Act) (in Dutch)
- wetten.overheid.nl – Flexible Working Act, art. 2 (request to adjust working hours) (in Dutch)
- wetten.overheid.nl – Dutch Civil Code Book 7, art. 7:634 (statutory holiday: 4 × the agreed working hours per week) (in Dutch)
- Government of the Netherlands – Holidays (in Dutch)
- Government of the Netherlands – Minimum wage amounts 2026 (in Dutch)
Checked on 8 October 2026.