Employer of Record in the Netherlands: the Wtta, payrolling and providers
EREditorial team · Updated 14 Oct 20268 min read20 providers compared22 sources
€4,799 employer cost a month before the EOR fee, €45,000 salaryNot all-in: what it leaves out is under the cost table.
≈20% payroll levies on salary, EOR fee not included
€299 a month: the only EOR fee published in euros (one provider); other fees are in US dollars
20 EOR providers covering the Netherlands
An EOR can employ for you in the Netherlands, but Dutch law regulates companies that lend workers to a client, and from 2027 those lenders need admission under the Wtta. Payroll levies add ≈20% to salary before the EOR fee.
Short answer
The Wtta takes effect on 1 January 2027 and requires companies that lend out workers to hold admission from the NAU.
From 1 January 2028 the Labour Inspectorate fines the client as well when it uses a lender without admission.
Where you picked the worker and the EOR only employs, the set-up can be payrolling under article 7:692 of the Civil Code.
A €45,000 hire costs about €4,800 a month in salary, holiday allowance and levies, before the EOR fee.
Employing people through a third party is not banned, but Dutch law regulates companies that lend workers to a client. From 2027-01-01 the Wtta requires those lenders to be admitted by the NAU, enforced from 2028-01-01 with fines that also reach the client, and where the client picked the worker the arrangement can be statutory payrolling under Book 7 Civil Code article 692. Whether a given EOR arrangement counts as lending depends on how it is set up.
What one hire costs
Monthly cost of an employee on €45,000 a year: the cost before the EOR fee.
Assumes: Medium or large employer on a permanent, written, non-on-call contract, with Whk at the 2026 starting large employer percentage; the salary is stated before the holiday allowance.
Cost before the EOR fee, a month€4,799
Salary and mandatory pay€4,05084%
Employer contributions€74916%
Percentages are shares of the total, not of salary.
Plus the EOR fee, not in this total. Published fees per employee: €299 a month (one provider, EUR); US$99 to US$699 a month (17 providers, USD). We add a fee to the total only when at least 3 providers publish one in EUR, and we do not convert currencies.
Holiday allowance (vakantiegeld): The statutory minimum, paid to the employee on top of salary. An employee earning more than three times the minimum wage can agree in writing to a lower allowance or none.
Every levy line is charged on the salary plus the 8% holiday allowance (the allowance counts as wages for these levies), up to the yearly maximum contribution wage of EUR 79,409, which is the same for the employee insurances and the Zvw. The allowance itself is owed to the employee and is shown as its own line, not as a levy. The Whk percentage is set for each employer by the Tax Administration; 1.52% is the 2026 figure it gives a starting large employer. Small employers pay a lower Aof rate (6.27%), employees on fixed-term, on-call or unwritten contracts carry the high AWf rate (7.74%), and public employers pay a Ufo premium of 0.68% in place of AWf. Pension contributions are not included; most employees build a supplementary pension through the employer, and in some sectors the employer must place it with the industry pension fund.
How an EOR works in the Netherlands
The EOR signs the Dutch employment contract, runs payroll and pays the levies; how much of the daily work your company directs is what Dutch law looks at.
Who does what when an EOR employs for you in Netherlands
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in Netherlands: it signs the employment contract and runs payroll, social contributions and benefits.
Dutch law calls it agency work (an uitzendovereenkomst) when an employer places a worker with a third party to work under that party's supervision and direction; the more your company directs the work, the more the set-up looks like lending.
Your companyNo entity in Netherlands
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in Netherlands
Employment contractPayroll, social contributions, benefits
EmployeeWorks in Netherlands
Duties split by contract
Dutch law calls it agency work (an uitzendovereenkomst) when an employer places a worker with a third party to work under that party's supervision and direction; the more your company directs the work, the more the set-up looks like lending.
Dutch law has no category called EOR. What it regulates is agency work (uitzendarbeid): a worker placed by the employer with a client, working under the client’s supervision and direction.[4] One form of it is the payroll agreement (payrollovereenkomst): the employer did not match the worker to the client, and may place the worker elsewhere only with the client’s consent.[3] The rules address lenders, so whether a given EOR set-up counts as lending or payrolling depends on the arrangement.
The Wtta, the admission system for lenders, takes effect on 1 January 2027. Lenders apply for admission from 1 May to 30 June 2027, after a sign-up window for the transitional arrangement from 1 November to 31 December 2026. From 1 July 2027 a client can check in the NAU’s public register whether a lender is admitted, exempt or under the transitional arrangement.[2]
EOR or your own Dutch entity
Your own entity employs people directly and lends no one, so the Wtta admission rules have nothing to attach to. It sidesteps the lending question, in exchange for becoming a Dutch employer yourself.
That starts with a registration. A company taking on its first employee reports to the Tax Administration on a form and receives a payroll tax number and a letter listing its filing periods.[15] From then on it files payroll tax returns on its own account, and the payroll page sets out what comes in which order.
Money works differently on each side. An EOR charges its fee per person for every month the arrangement runs, on top of the same payroll levies your own entity would pay. With your own entity the fee disappears, and the running cost of the entity and its payroll replaces it. The side-by-side figures for one hire are on the payroll page.
20 days[17][18]The statute sets at least four times the agreed weekly working time per year, which the government counts as 160 holiday hours at 40 hours a week; 20 days is the five-day-week equivalent.
Maximum probation
2 months[19]Two months on a permanent contract or a fixed-term contract of two years or more; one month on a fixed-term contract of more than six months and under two years; none on a contract of six months or less, or on a successor contract with the same employer that asks for the same skills.
Minimum notice
1 month[20][21]Employer notice by length of service on the day notice is given; one month under five years, two months from five years, three from ten, four from fifteen, and one month once the employee has reached state pension age. Where the UWV gave permission, the time its procedure took comes off the notice, leaving at least one month. The employee's notice is one month. Notice alone is not enough; without the employee's written consent the employer can give valid notice only in the cases the law lists, such as with UWV permission or during probation.
Public holidays by month
11 national public holidays in 2026[22]The government lists these as the official public holidays for 2026. No law gives an employee a day off on them; the collective agreement or the employment contract decides.
JanJ1
FebF0
MarM0
AprA4
MayM4
JunJ0
JulJ0
AugA0
SeptS0
OctO0
NovN0
DecD2
New Year's Day
Good Friday
Easter Sunday
Easter Monday
King's Day
Liberation Day
Ascension Day
Whit Sunday
Whit Monday
Christmas Day
Boxing Day
EOR providers in Netherlands
All 20 EOR providers we track that cover Netherlands, ranked by our EOR score. How we score
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Multiplier Technologies Netherlands BV appears in a company register as its own entity.
7.4Our score 7.4 of 10Limited dataOur EOR score
EOR price from
US$459per employee a month, billed annually
Entity in Netherlands
Own entity
EOR countries160 claimed, 106 documented
Onboarding2–3 days
ServicesEOR · COR · Contractors · Payroll
Best for
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Gives onboarding in the Netherlands as one to two days.
7.4Our score 7.4 of 10Our EOR score
EOR price from
US$399per employee a month
EOR countries180 claimed, 157 documented
Onboarding in Netherlands1–5 days
Deposit1 month
Minimum termNone
ServicesEOR · Contractors · Payroll
Best for
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
States on its Netherlands page that it employs through an entity of its own.
6.6Our score 6.6 of 10Our EOR score
EOR price from
US$599per employee a month
EOR countries180 claimed, 151 documented
Minimum termNone
ServicesEOR · Contractors
Best for
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Rippling Netherlands B.V., based in Rotterdam, appears in a company register.
5.9Our score 5.9 of 10Limited dataOur EOR score
EOR price
Custom quote
Entity in Netherlands
Own entity
EOR countries80 claimed, 59 documented
ServicesEOR · Contractors · Payroll
Best for
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Its $599 platform fee leaves out local employer services, FX conversion and benefits premiums.
5.8Our score 5.8 of 10Our EOR score
EOR price from
US$599per employee a month
Entity in Netherlands
Own entity
EOR countries160 claimed, 146 documented
ServicesEOR · AOR
Best for
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
Can a foreign company use an EOR in the Netherlands?
Yes. Employing people through a third party is not banned. Dutch law regulates companies that lend workers to a client, and whether a given EOR arrangement counts as lending depends on how it is set up.
What is the Wtta?
The admission system for companies that lend out workers. It takes effect on 1 January 2027; lenders apply to the NAU for admission from 1 May to 30 June 2027, and the Labour Inspectorate enforces it from 1 January 2028.
Can my company be fined for using an EOR in the Netherlands?
If the EOR counts as a lender and has no admission, yes: from 1 January 2028 the fine reaches the business that uses it too. From 1 July 2027 the NAU's public register shows whether a lender is admitted, exempt or under the transitional arrangement.
What is payrolling in the Netherlands?
A form of agency work defined in article 7:692 of the Civil Code: the employer did not bring worker and client together, and may lend the worker to anyone else only with the client's consent.
Own entity — company register
