This guide explains working in the Netherlands as an expat in 2026: the work visa and permit routes, pay, contracts, leave and holiday allowance.
What changed in 2026
2026 has brought more change to Dutch working life than any year in recent memory: higher pay thresholds, a longer job-search period for non-EU workers who lose their job, planned limits on zero-hours contracts, and a confirmed cut to the 30% ruling. If you are negotiating an offer or planning a move, these are the rules to check first. For the wider relocation process, see our complete guide to moving to the Netherlands.
| Change | Effective date | What it means for you |
|---|---|---|
| Highly skilled migrant and EU Blue Card salary thresholds re-indexed | 1 January 2026 | €5,942 (30+), €4,357 (under 30), €3,122 (reduced criterion) a month; Blue Card €5,942 (reduced €4,754) |
| Minimum wage increased twice | 1 January 2026 and 1 July 2026 | €14.71 an hour from January, then €14.99 an hour from July (the IND’s monthly reference amount is €2,337 from July) |
| Non-EU workers can switch employer more easily | 22 May 2026 | The revised EU Single Permit Directive is intended to make changing employer easier; check the IND website for the current Dutch procedure |
| Job-search period after job loss doubled for longer-term permit holders | 22 May 2026 | Up to 6 months if you have held your permit for two years or more, previously 3 months |
| Self-employed deduction (zelfstandigenaftrek) cut | 1 January 2026 | €1,200, down from €2,470 in 2025; due to fall to €900 in 2027 |
| Wet meer zekerheid flexwerkers (flexible work law) | Not yet in force; check the government’s current timetable | Zero-hours and min-max contracts are to be replaced by contracts with guaranteed minimum hours |
| 30% ruling reduced to 27% | 1 January 2027 | Applies to anyone who first qualified from 1 January 2024 onwards |
Outdated information warning: If you read elsewhere that a highly skilled migrant who loses their job always has three months to find a new one, that is no longer the whole picture. For job loss on or after 22 May 2026, holders of a permit held for two years or more can have up to six months, capped at the remaining validity of their permit.
Do you need a work permit?
Whether you need permission to work depends almost entirely on your nationality and, for British citizens, on when you arrived.
| Your situation | Permit needed to work? | What you do |
|---|---|---|
| EU, EEA or Swiss citizen | No | Register at your municipality and obtain a citizen service number (BSN) |
| British citizen living in the Netherlands by 31 December 2020 (Withdrawal Agreement) | No separate work permit, but you must hold the Withdrawal Agreement residence document | Keep your residence document valid |
| British citizen arriving from 1 January 2021, staying under 90 days | Usually yes | Your employer applies to the UWV for a work permit (TWV), unless an exemption applies |
| British citizen or other non-EU national, staying over 90 days | Yes | Your employer applies for a residence permit that includes work, such as the highly skilled migrant permit or a combined permit (GVVA) |
| Partner of a highly skilled migrant or Blue Card holder | Generally no separate permit | Work rights follow from your family residence permit; check the endorsement on your card |
The key practical point for non-EU nationals is that your employer, not you, usually makes the application. For the fastest routes, the employer must be a recognised sponsor with the Immigration and Naturalisation Service (IND). If a job offer comes from a company that is not a recognised sponsor, ask early how it intends to secure your permit, because the alternative routes are slower and harder.
Caution: Starting work before your permit is granted can lead to fines for your employer and can jeopardise your residence application. Wait for written confirmation from the IND or UWV.
Work permit routes compared
For most professionals moving from outside the EU, the choice is between the highly skilled migrant permit and the EU Blue Card; the combined residence and work permit (GVVA) covers other jobs but is much harder to obtain. The table below uses the IND’s 2026 gross monthly amounts, which exclude the 8% holiday allowance.
| Route | 2026 minimum gross salary a month | Degree required? | Labour market test? | Best suited to |
|---|---|---|---|---|
| Highly skilled migrant, 30 or older | €5,942 | No | No | Experienced professionals with a recognised sponsor employer |
| Highly skilled migrant, under 30 | €4,357 | No | No | Younger professionals |
| Highly skilled migrant, reduced criterion | €3,122 | Qualifying degree | No | Recent graduates, including those on an orientation year (zoekjaar) |
| EU Blue Card | €5,942 | Yes (higher education) | No | Graduates wanting wider EU mobility |
| EU Blue Card, reduced criterion | €4,754 | Yes | No | Recent graduates and shortage occupations, subject to IND conditions |
| Combined residence and work permit (GVVA), paid employment | At least the IND’s minimum wage reference amount (€2,337 a month from 1 July 2026) | No | Yes, in most cases | Roles that do not meet the knowledge migrant thresholds |
| Self-employed residence permit | Profit test; from 1 July 2026 the IND uses €1,766.77 gross profit a month (including holiday allowance) as its reference amount | No | Points-based assessment of your business | Founders and freelancers |
For a full walkthrough of sponsor requirements, fees and processing times, see our Highly Skilled Migrant Visa guide.
Tip: Holiday allowance cannot be counted towards the salary threshold, but fixed allowances paid monthly under your contract (such as a guaranteed thirteenth month paid in monthly instalments) can be, according to the IND. If your offer sits just above the threshold, ask your employer to confirm how it has been calculated.
Minimum wage and pay in 2026
The Dutch statutory minimum wage for workers aged 21 and over is €14.99 gross an hour from 1 July 2026, up from €14.71 in January. Since 2024 the minimum wage has been set per hour, so it applies whatever your weekly working hours.
| Period | Gross hourly minimum (21+) | Monthly reference amount |
|---|---|---|
| Before 1 January 2026 | €14.40 (from 1 July 2025) | Depends on weekly hours |
| 1 January 2026 | €14.71 | €2,294.40 (IND reference amount, excluding holiday allowance) |
| 1 July 2026 | €14.99 | €2,337.00 (IND reference amount, excluding holiday allowance) |
Note on figures: The Dutch minimum wage is re-indexed every 1 January and 1 July, and the hourly amounts above are those published by the Dutch government (Rijksoverheid). The monthly amounts are the reference figures the IND uses for permit applications. Lower rates apply to workers under 21.
In practice, most skilled expat roles pay well above the minimum. What matters more is that the gross salary in a Dutch offer usually excludes the 8% holiday allowance and sometimes a thirteenth month, so compare offers on total annual pay rather than the monthly figure. Many sectors are covered by a collective labour agreement (CAO), which can set higher pay scales, extra leave and pension arrangements than the law requires.
Employment contracts, probation and notice
Dutch employment law gives employees strong protection, especially once they hold a permanent contract: dismissal generally requires approval from the UWV or a court, or mutual agreement.
Probation (trial) periods
| Contract type | Maximum trial period |
|---|---|
| Temporary contract of 6 months or less | None allowed |
| Temporary contract of more than 6 months but less than 2 years | 1 month |
| Temporary contract of 2 years or more | 2 months |
| Permanent contract | 2 months |
A trial period is only valid if it is agreed in writing in your contract or set out in the CAO. Different rules are possible only where a CAO allows them.
Statutory notice periods
| Length of service | Employer’s notice period | Employee’s notice period |
|---|---|---|
| Under 5 years | 1 month | 1 month (unless agreed otherwise in writing, maximum 6 months) |
| 5 to 10 years | 2 months | 1 month |
| 10 to 15 years | 3 months | 1 month |
| 15 years or more | 4 months | 1 month |
If your contract sets a longer notice period for you, the employer’s notice period must be at least twice as long.
Severance: the transition payment
If your employer ends your contract, or does not renew a temporary contract, you are usually entitled to a statutory transition payment (transitievergoeding) of one-third of a month’s salary for each year of service, calculated pro rata from day one. In 2026 it is capped at €102,000, or one year’s salary if that is higher.
Temporary contracts and the chain rule
Employers can offer up to three temporary contracts within three years before the next contract becomes permanent. Under current law, the count resets after a gap of six months. The planned Wet meer zekerheid flexwerkers would lengthen that gap, making it much harder to keep workers on rolling temporary contracts; check the current timetable before relying on either rule.
Outdated information warning: Zero-hours contracts are still legal in 2026, but their days are numbered. The Wet meer zekerheid flexwerkers is designed to replace on-call, zero-hours and min-max contracts with contracts that guarantee a minimum number of weekly hours. It is not yet in force, so check the government’s current timetable. If you are offered a zero-hours contract now, expect it to change.
Holidays, leave and the holiday allowance
Every employee is entitled to statutory paid leave of at least four times their weekly working hours each year (160 hours, or 20 days, for a 40-hour week), plus a holiday allowance of at least 8% of gross annual salary.
| Entitlement | Statutory minimum | Notes |
|---|---|---|
| Paid annual leave | 4 x weekly hours | Many employers and CAOs give more than the minimum |
| Expiry of statutory leave | 6 months after the end of the year it was earned | Does not apply if you could not reasonably take it; extra (non-statutory) leave lasts 5 years |
| Holiday allowance (vakantiegeld) | 8% of gross annual salary | Usually paid once a year in May or June; payment in instalments requires your written consent |
| Public holidays | No statutory right to a paid day off | Whether you get public holidays off depends on your contract or CAO |
Tip: The rule that statutory leave expires six months after the year ends catches many newcomers out. If you earned leave in 2026, plan to use it before 1 July 2027.
Tax on your salary and the 30% ruling
Employees pay Dutch income tax and national insurance through payroll at combined box 1 rates of 35.75% up to €38,883, 37.56% from €38,883 to €78,426 and 49.50% above that in 2026. Tax credits reduce the amount you actually pay, especially at lower incomes.
The 30% ruling (officially the expat scheme) lets an employer pay up to 30% of your salary tax-free for up to five years if you were recruited from abroad and meet the conditions.
| 30% ruling condition | 2026 position |
|---|---|
| Minimum taxable salary (general) | €48,013 a year, excluding the tax-free allowance |
| Minimum taxable salary (under 30 with a qualifying master’s) | €36,497 a year |
| Recruited from abroad | You must have lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting |
| Maximum duration | 5 years, reduced by earlier periods in the Netherlands |
| Cap on the tax-free allowance | €78,600 in 2026 (reached at a salary of about €262,000) |
| From 1 January 2027 | Maximum falls to 27% for those who first qualified from 1 January 2024 |
Note that the 30% ruling salary test (annual, from the Belastingdienst) is separate from the immigration salary test (monthly, from the IND). You can meet one without the other. Our Taxes for Expats guide explains both in detail, including box 3 tax on savings and investments.
Freelancing and self-employment
You can work as a freelancer (zzp’er) in the Netherlands, but enforcement against disguised employment has tightened since 2025 and tax breaks for the self-employed are shrinking.
| Issue | 2026 position |
|---|---|
| Enforcement of the Wet DBA (false self-employment) | Enforcement resumed on 1 January 2025; back-tax claims can relate to work from that date, so check the Belastingdienst for its current approach to fines |
| Self-employed deduction (zelfstandigenaftrek) | €1,200 in 2026 (€2,470 in 2025), planned €900 in 2027 |
| Mandatory disability insurance (AOV) | Proposed through the Wet BAZ; no confirmed start date |
| Non-EU freelancers | Need a self-employed residence permit, unless they hold a permit with free labour market access |
If you work through a single client, on their premises, under their direction and for a long period, the arrangement may be treated as employment. That changes your tax position and your client’s obligations. Read our guide on How to Start a Business in the Netherlands as a Foreigner before registering with the Chamber of Commerce (KVK).
Losing or changing your job
If you hold a work-based residence permit, losing your job starts a search period during which you can stay and look for new work; how long you get depends on how long you have held your permit.
| Situation (job ending on or after 22 May 2026) | Search period |
|---|---|
| Highly skilled migrant or other covered permit, held for less than 2 years | Up to 3 months |
| Covered permit held for 2 years or more | Up to 6 months |
| In all cases | Capped at the remaining validity of your permit |
Changing employer. The recast EU Single Permit Directive (2024/1233), which applies from 22 May 2026, is intended to make it easier for single-permit holders to change employer. The detailed Dutch process (including whether you need a new application or a notification, and how long the IND has to respond) depends on the IND’s implementation, so check the IND website before resigning.
Warning: Resign only after your new employer has confirmed that it is a recognised sponsor and that the new salary meets the threshold in force on your new start date. A pay rise at your current employer does not count if your new role pays below the threshold.
For residence options beyond your job, see How to Get Residency in the Netherlands. Employment services, lawyers and other expat services are listed on our Netherlands country hub.
Your first weeks: practical steps
Before your first payslip, you need a BSN, a Dutch bank account and Dutch health insurance; employers cannot run payroll properly without the first two.
- Register at your municipality (gemeente). This gives you your citizen service number (BSN). Highly skilled migrants can often do this at an expat centre, which can also hand over the residence permit.
- Open a Dutch bank account. Many employers pay only into a Dutch or SEPA account, and the IND requires knowledge migrant salaries to be paid into your own account. See How to Open a Bank Account in the Netherlands.
- Take out Dutch basic health insurance. This is compulsory for most people who live or work in the Netherlands, and there is a deadline for taking it out after you become insured. See Health Insurance for Expats in the Netherlands.
- Check your contract against the CAO. Ask HR which CAO applies, if any, and what it adds on pay, leave and pension.
- Apply for the 30% ruling within four months of your start date if you qualify, so that it applies from your first day.
- Budget realistically. Housing is the largest cost for most new arrivals; see our Cost of Living guide.
Frequently asked questions
