Learn why 46% of companies are failing to onboard global hires

Read the report

Speed up your global expansion! Expand smartly in 150+ countries with the #1 rated EOR globally.

Explore Multiplier EOR

Book a demo

By submitting, you consent to being contacted about our products per our Privacy Policy & Terms.

Leave Policy in Netherlands: The Employer’s Compliance Guide (2026)

Grow your team in Netherlands

By submitting, you consent to being contacted about our products per our Privacy Policy & Terms.

Key takeaways

  • Leave Policy in the Netherlands requires at least 20 paid statutory vacation days annually, plus a mandatory 8% holiday allowance on gross salary.
  • Dutch employers must pay at least 70% of an employee’s salary during sick leave for up to 104 weeks, making long-term illness one of Europe’s costliest employer obligations.
  • Netherlands parental leave combines 16 weeks of UWV-funded maternity leave, partner leave, and 26 weeks of parental leave with strict dismissal protections.
  • Dutch public holidays are not automatically paid by law; contracts or CAOs determine employee entitlement, holiday pay, and overtime compensation obligations.
  • Multiplier simplifies Netherlands compliance by automating statutory leave accruals, 8% holiday pay, sick pay obligations, and Dutch payroll compliance end-to-end.

Leave Policy in the Netherlands requires employers to fund sick employees’ salaries for up to two full years, a rule that surprises many foreign companies entering the market. The Netherlands sits firmly at the employee-protective end of the spectrum, with statutory minimums set by the Dutch Civil Code and the Work and Care Act (WAZO), forming the backbone of its labor laws.

This guide breaks down what is legally required, what is market standard, and where your contracts need to go beyond the bare minimum, covering global HR compliance obligations you cannot afford to miss.

Overview of labor laws governing leave in the Netherlands

Two statutes do most of the heavy lifting under the Netherlands labor laws. Dutch Civil Code Article 7:634 establishes the statutory minimum vacation entitlement. Dutch Civil Code Article 7:629 governs sick pay obligations. Alongside these, the WAZO covers parental, paternity, and adoption leave, while the Working Hours Act (Arbeidstijdenwet) sets limits on working time.

Understanding the distinction between statutory and contractual leave is non-negotiable for employment laws in the Netherlands. Statutory leave (wettelijke vakantiedagen) is the legal floor; employers cannot go below it, and employees cannot waive it. Contractual leave (bovenwettelijke vakantiedagen) refers to anything above that floor, which you offer through employment contracts or collective labor agreements (CAOs). These additional days carry different rules on carry-over, encashment, and expiry, which matter considerably when managing a Dutch workforce.

A statutory employee in the Netherlands is protected by some of the most detailed leave provisions in the EU. CAOs often expand employee leave protections beyond the legal minimum, so always check which sectoral agreement applies to your industry before finalizing your contracts.

Annual leave (Vacation)

Annual leave entitlement in the Netherlands provides that a full-time employee working five days per week is entitled to a minimum of 20 paid vacation days per year under Article 7:634. That figure is not a recommendation; it is the legal floor. In practice, most Dutch employers offer 25 days, and some go up to 32.

For part-time staff, the calculation follows the same logic: multiply the number of working days (or hours) per week by four. An employee working three days per week receives 12 statutory days; someone on a 20-hour work week accrues 80 hours annually. Compare your obligations against this breakdown before making any offer: 

Employee type

Legal minimum

Market standard

Calculation method

Full-time (5 days/week)

20 days

25–32 days

4 × weekly working days

Part-time (3 days/week)

12 days

Pro-rata

4 × weekly working days

Part-time (20 hours/week)

80 hours

Pro-rata

4 × weekly working hours

Explore how the average paid vacation days by country compare if you are benchmarking across a global workforce.

Holiday allowance (vakantiegeld)

Separate from vacation days, Dutch law requires employers to pay at least 8% of gross annual salary as a holiday allowance. This is typically paid as a lump sum each May and is mandatory under the Minimum Wage and Minimum Holiday Allowance Act.

Carry-over rules differ by leave type

Statutory days expire six months after the end of the year they were accrued; days earned in 2025 must be taken before 1 July 2026. Non-statutory days carry a five-year expiry. Employers have an active legal duty to inform employees about expiring leave and genuinely enable them to take it. Dutch courts have held employers liable for failing to do so, particularly in cases involving extended leave of absence.

Termination and encashment

Upon separation, all unused leave, statutory and non-statutory, must be paid out. One important constraint: you cannot pay out unused statutory days while the employment relationship is ongoing, even if both parties agree. Similar rules may interact with policies such as compensatory time off or company-specific time-off structures.

Vacation request procedure

Once an employee submits a request, you have two weeks to respond in writing. Silence equals consent, under Article 7:638; failure to object within that window automatically confirms the employee’s preferred dates. While Dutch law does not formally recognize unlimited PTO structures unless statutory minimum leave protections remain intact.

In addition to statutory leave, employers may offer optional policies such as voluntary time off, provided they do not conflict with mandatory entitlements.

Managing accrual in days or hours, setting carry-over rules, and defining policy start dates can all be configured through Multiplier’s leave accrual feature. You can build highly customized leave policies at a country or individual level while ensuring compliance with local regulations.

The platform is compliant by design and enforces statutory minimum leave entitlements, which cannot be reduced. You can create and manage a policy directly using Multiplier’s leave accrual setup.

Public holidays

There are 11 public holidays in the Netherlands in 2026, but there is a catch: Dutch law does not require employers to grant these days off or treat them as paid holidays. Whether employees receive public holidays as paid time off must be specified in their employment contract, handbook, or applicable CAO.

Check your obligations against this list before onboarding Dutch employees: 

Holiday

Date

Notes

New Year’s Day

1 January

Nieuwjaarsdag

Good Friday

18 April

Christian observance

Easter Sunday

20 April

Christian observance

Easter Monday

21 April

Christian observance

King’s Day

26 April

Koningsdag (moved from 27 April, which falls on a Sunday)

Liberation Day

5 May

Bevrijdingsdag — paid holiday every five years; 2025 is a paid year

Ascension Day

29 May

40 days after Easter

Whit Sunday

8 June

Pentecost

Whit Monday

9 June

Second Pentecost day

Christmas Day

25 December

 

Boxing Day

26 December

Tweede Kerstdag

Note that Liberation Day on 5 May 2026 is not part of the national five-year paid holiday cycle, though CAOs or employers may still grant paid leave. Many CAOs also allow employees to substitute a Christian public holiday for a religious holiday more relevant to their faith, or introduce flexible options such as a floating holiday within their broader employee benefits in the Netherlands.

On holiday pay: Dutch law specifies no mandatory premium rate for working on public holidays. Overtime rules and any additional compensation for holiday working must be established in your employment contract or CAO.

For global teams, aligning public holidays with payroll cycles, leave policies, and statutory obligations is critical. Using a structured Netherlands compliance calendar can help employers track holiday entitlements, payroll timelines, and regulatory requirements throughout the year.

Sick leave policy

Sick leave rules in the Netherlands are among the most employee-protective in Europe and form a core part of any compliant sick leave policy. Late social security contributions and incorrect sick pay calculations are among the most common compliance failures for foreign employers. Under Article 7:629 of the Dutch Civil Code, you must pay a sick employee at least 70% of their salary for up to two full years (104 weeks). Many Dutch employers go further and pay 100% in the first year; check your sector’s CAO as part of your broader employee benefits in the Netherlands.

There is no fixed number of sick days under Dutch law; instead, employees are entitled to up to 104 weeks of paid sick leave, subject to statutory conditions. This extended entitlement effectively functions as a long-term medical leave of absence under Dutch employment law.

Period

Minimum payment

Key conditions

Year 1

70% of salary (often 100% in practice)

Cannot fall below minimum wage

Year 2

70% of salary

May fall below minimum wage

Pregnancy-related illness

100% of salary

Special statutory protection applies

After 2 years

No employer obligation

UWV (Employee Insurance Agency) benefits may apply

Some contracts include waiting days (loonvrije wachtdagen), typically the first one or two days of absence, where no pay is due. These are permitted but must be contractually agreed. Waiting days do not apply if the employee falls ill within four weeks of a previous sick leave period.

A doctor’s note or sick certificate is not standard practice in the Netherlands. After six weeks, however, a company doctor assessment is compulsory. From around eight weeks of absence, you must develop a reintegration plan (re-integratietraject) with the employee. The goal is to return them to their original role or find suitable alternative work, helping organizations manage long-term absenteeism effectively.

Dismissal during illness is prohibited. You cannot terminate an employment contract while an employee is sick, except in very narrow circumstances, such as refusal to cooperate with reintegration without a valid reason. Violations carry serious legal exposure.

Parental leave

Dutch parental leave laws provide a mix of employer-paid and state-funded benefits, with strong job protection provisions built into the system and forming a key part of broader employee benefits in the Netherlands.

Maternity leave

Maternity leave benefits in the Netherlands entitle employees to a minimum of 16 weeks of leave. The UWV, not the employer, funds this at 100% of the daily wage, capped at €264.57 per day. You must prevent an employee from working within 28 days before the due date, and you cannot require a return within 42 days after birth. Firing a pregnant employee or someone on maternity leave is prohibited.

Paternity and partner leave

Under WAZO, fathers and same-sex partners receive one week of paid birth leave, funded by the employer at full pay, to be taken within four weeks of birth. Beyond that, a further five weeks of additional birth leave (aanvullend geboorteverlof) are available within six months of birth, funded by UWV at 70% of salary. This paternity leave right extends to same-sex partners.

Use this table to build your parental leave policy:

Leave type

Duration

Who pays

Key condition

Maternity

16 weeks

UWV (100%, capped)

Starts up to 6 weeks before due date

Birth leave (partner)

1 week

Employer (100%)

Within 4 weeks of birth

Additional birth leave

5 weeks

UWV (70%)

Within 6 months of birth

Parental leave

26 weeks total

UWV (70% for first 9 weeks)

Until child turns 8

Adoption leave

6 weeks

UWV

Up to 4 weeks before and 26 weeks after arrival

Adoption leave: Employees adopting a child are entitled to 6 weeks of leave, funded by UWV. This can be taken up to four weeks before the child’s arrival and up to 26 weeks after.

Job protection: Employees on maternity, paternity, adoption, or parental leave are protected from dismissal under Dutch law. Termination during these periods is generally prohibited unless there are exceptional circumstances unrelated to the leave, such as serious misconduct or company-wide restructuring.

For a full breakdown of international benefits and compensation obligations across your global workforce, factor Dutch parental leave costs into your total employment budget.

Other statutory leaves

Beyond annual, sick, and parental leave, Dutch law also recognises a limited set of additional leave types that employers should account for in their policies.

Bereavement / Compassionate leave

There is no standalone statutory bereavement leave in the Netherlands. Under the Work and Care Act (WAZO), employees are entitled to paid leave only on the day of a household member’s death and the day of their funeral.

Extended leave of absence for bereavement is typically governed by employment contracts or collective labor agreements (CAOs). A legislative proposal to introduce one week of paid bereavement leave has been submitted, but it is not yet law.

Marriage leave

Marriage or partner registration leave is not mandated by Dutch law. In practice, employees may receive paid or unpaid time off for such events through company policies or CAOs. The number of days varies by employer or sector.

Study / Exam leave

There is no statutory requirement to provide study or exam leave in the Netherlands. Employers may grant leave for education or professional development based on internal workplace policies or collective agreements.

Voting / Jury duty

The Netherlands does not have a jury system, so jury duty leave does not apply. Voting is conducted during extended polling hours (typically 07:30 to 21:00), and there is no legal obligation for employers to provide time off for voting. These arrangements are generally aligned with standard working hours in the Netherlands, allowing employees to vote outside of work time.

Domestic violence leaves

Dutch law does not currently provide a specific statutory entitlement for domestic violence leave. However, employees may rely on general leave provisions or employer-defined policies to manage such situations.

Simplify the Netherlands compliance with Multiplier

Tracking two-year sick pay cycles, configuring different carry-over rules for statutory and non-statutory leave, keeping holiday calendars current, and managing Dutch employees alongside global teams create a significant administrative burden for foreign HR teams. One missed notification to the UWV or an incorrectly calculated holiday allowance creates real legal exposure.

If you are planning how to hire in the Netherlands, compliance with local employment laws is one of the biggest operational challenges.

Multiplier’s Employer of Record solution lets you hire in the Netherlands without establishing a local entity, with employment contracts that reflect Dutch law from day one. The platform handles global payroll compliance, leave accrual enforcement (including statutory minimums that cannot be reduced), and automated holiday pay calculations. You can configure leave policies at a country or individual employee level, manage parental leave workflows, and pay Dutch employees accurately in euros, all in one place.

Before your next Dutch hire, run through the global compliance checklist and see how payroll in the Netherlands works on the platform.

Book a demo and see how Multiplier handles Dutch leave compliance end-to-end, so your HR team focuses on your people, not on Dutch Civil Code article numbers.

FAQs

Is annual leave paid in the Netherlands?

Yes. Statutory vacation days are fully paid at the employee's regular salary. Separately, employers must pay a holiday allowance (vakantiegeld) of at least 8% of gross annual salary, typically paid in May. See more on holiday pay rules globally.

How is leave calculated for part-time employees?

Multiply the number of working days (or hours) per week by four. A three-day-per-week employee receives 12 statutory days; a 20-hour-per-week employee receives 80 hours. The same formula applies regardless of contract type. Check full-time equivalent definitions when running these calculations.

Can I offer unlimited PTO to Dutch employees?

Structurally, yes, but Dutch statutory leave rules still apply underneath. Employees retain their minimum 20 statutory days, which cannot be waived or paid out during employment. Any unlimited PTO policy must guarantee at least the statutory floor and comply with carry-over rules for wettelijke vakantiedagen.

Can employers deny vacation requests in the Netherlands?

Yes. Employers can refuse requested dates only for serious business reasons and must respond within two weeks, or the leave request is automatically approved.

What happens to unused vacation days when an employee leaves?

All unused statutory and non-statutory vacation days must be paid out upon termination as part of the employee’s final settlement.

Do Dutch employers have to pay a salary during maternity leave?

No. UWV funds Dutch maternity leave at 100% of daily wages up to the statutory cap, not the employer directly.

Is bereavement leave legally guaranteed in the Netherlands?

Partially. Dutch law guarantees limited leave for immediate household death and funerals, while extended bereavement leave usually depends on contracts or CAOs.

Onboard, pay and manage anyone in the world

Multiplier Dashboard