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Netherlands payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
Payroll deadlines for employers in the Netherlands: payroll tax returns, holiday allowance, annual statements and sick-leave duties.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every month
Last day of the following monthPayroll tax return and payment
Loonaangifte with wage tax and national insurance.Belastingdienst
Loonaangifte with wage tax and national insurance.Belastingdienst
Each paydayPayslip
At least on the first payment and when pay changes.Civil Code
At least on the first payment and when pay changes.Civil Code
Every year
Usually May or JuneHoliday allowance
At least 8% of gross salary, paid at least once a year.Minimum Wage Act
At least 8% of gross salary, paid at least once a year.Minimum Wage Act
Early in the yearAnnual statement (jaaropgaaf)
To each employee for the previous year.Belastingdienst
To each employee for the previous year.Belastingdienst
When people join or leave
Before work startsIdentity and payroll tax details
Copy of ID and the employee’s tax details.Belastingdienst
Copy of ID and the employee’s tax details.Belastingdienst
Within 1 week of sickness startingReport to the occupational health service
Then follow the reintegration steps.Gatekeeper Act
Then follow the reintegration steps.Gatekeeper Act