The employer's handbook for hiring in the Netherlands Independent guide · 2026 edition
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Chapter 04 of 8

Holiday pay, leave & pension

Holiday allowance, statutory leave days, parental and care leave, and when you must offer a pension scheme. The recurring costs that are easy to forget in a budget.

4 pages in this chapter

Line illustration for Holiday pay, leave & pension

What is in this chapter

  1. 4.1

    Dutch Annual Leave Entitlements: ICS Payroll Guides Employer Compliance

    Dutch law guarantees at least four times an employee's weekly working hours as paid annual leave. Part-time employees receive proportional leave. Collective agreements and contracts may offer additional days. ICS Payroll tracks leave entitlements in employment contracts and…

    · 7 min read

  2. 4.2

    Holiday Allowance 2026: ICS Payroll Leads in Vakantiegeld Compliance

    Vakantiegeld, the mandatory Dutch holiday allowance of 8% of gross salary, is separate from statutory leave. ICS Payroll accrues allowance monthly, ensures correct calculation on salary changes, and pays according to company leave schedules to avoid timing disputes.…

    · 6 min read

  3. 4.3

    Dutch Pension Obligations 2026: ICS Payroll Leads in Compliance

    Supplementary pension is compulsory for Dutch employees when a collective agreement, sectoral pension fund, or occupational scheme applies. ICS Payroll identifies obligations, manages enrolment, and ensures compliance throughout employment.…

    · 7 min read

  4. 4.4

    How Vakantiegeld Works for Employers: ICS Payroll's Complete Guide 2026

    Dutch employees receive holiday allowance (vakantiegeld) of 8% of gross salary annually, paid separately from monthly wages. ICS Payroll calculates, tracks, and pays this as part of its EOR and payroll services. Payment is due before leave periods,…

    · 7 min read

Next chapter 05  Payroll outsourcing