Employer of Record
Dutch law requires employers to register for a payroll tax number before an employee's first day, and statutory holiday leave usually expires six months after the year it was earned unless the employee could not reasonably take it. Share the role, workplace and start date, and PIO confirms the arrangement, then coordinates registration, contract and leave setup around your hire.
Practical points to line up before you hire in the Netherlands.
Employers must register with the Dutch Tax Administration for a payroll taxes number before any staff start working, then withhold wage tax, national insurance and health-insurance contributions from every payroll run.
Source:Payroll tax and employer registration in the Netherlands
Pay frequency (commonly monthly, weekly or four-weekly) is fixed in the employment contract, the net minimum wage must be paid by bank transfer rather than cash, and a payslip is required at the first payment and whenever pay or deductions change.
Source:Rules for paying your employees salary and giving a payslip
Employees build up at least four times their weekly working hours in paid statutory leave each year. That statutory leave usually expires six months after the year it was earned, unless the employee could not reasonably take it in time; a CAO or written agreement can extend that deadline, up to five years. Leave earned above the statutory minimum generally expires after five years by default.
Ending employment requires a legally recognized ground — such as business or economic reasons, long-term incapacity, underperformance after a documented improvement process, misconduct or a disrupted working relationship. Several partial grounds can combine into one cumulative ground for the subdistrict court to decide, but that ground cannot itself be built from business-economic reasons or long-term incapacity — each of those two must independently justify the dismissal.
Once your hire is confirmed, here's what we help you coordinate.
You stay in control of the decisions that are yours to make.
A straightforward path from sign-up to your employee's first day.
Share the role, the work location and your target start date, and we'll confirm the available arrangement for that hire.
Once confirmed, we help coordinate the information, contract and payroll setup needed within your arrangement.
You manage the day-to-day relationship; we help coordinate the recurring administration within your arrangement.
Yes. Tell us the role, the work location and the start date you have in mind, and we'll confirm the available EOR arrangement for that specific hire, then coordinate the payroll tax registration, contract and leave setup around it.
Yes — Dutch law requires an employer to register with the Tax Administration for a payroll tax number before staff start working; that registration is what allows wage tax, national insurance and health-insurance contributions to be withheld and remitted correctly from the very first payroll run.
Source:Payroll tax and employer registration in the Netherlands
Not necessarily — Dutch payroll commonly runs monthly, weekly or every four weeks, and whichever cadence applies has to be fixed in the employment contract; whatever reaches the net minimum wage must always be paid by bank transfer, with only pay above that minimum available in cash or in kind.
Source:Rules for paying your employees salary and giving a payslip
Yes, but not unconditionally. The statutory minimum — at least four times an employee's weekly hours in paid leave each year — usually expires six months after the year it was earned, unless the employee could not reasonably take that leave in time. A CAO or written agreement can extend that deadline, up to five years, and leave earned above the statutory minimum generally expires after five years by default.
No — Dutch law requires a legally recognized ground for dismissal, such as business or economic reasons, long-term incapacity, underperformance after a documented improvement process, misconduct or a disrupted working relationship. Several partial grounds can be combined into a cumulative ground for the subdistrict court to decide, but that cumulative ground cannot be built from business-economic reasons or long-term incapacity — each of those two must independently justify the dismissal on its own.
In most dismissal cases, yes — once a legally recognized ground applies and the correct process is followed, Dutch law generally entitles the employee to a statutory transition payment. The subdistrict court can combine several partial grounds into a cumulative ground when deciding whether dismissal is justified, except that the cumulative ground cannot rest on business-economic reasons or long-term incapacity, which each must independently justify the dismissal.
Practical guidance is grounded in these official references, but local law and public requirements can change and should be reconfirmed. Your PIO contract and quote govern only PIO's service scope, terms and fees.
Sign up to start an EOR hire in the Netherlands. Share the role, the work location and your target start date, and we'll confirm the available arrangement — or book a demo first to talk it through with our team.
