Employer of Record in the Netherlands
Dutch employment law requires UWV or court approval for most terminations, holiday allowance (vakantiegeld) is a mandatory 8% on top of salary most employers forget to budget for, and skilled migrants may qualify for a valuable tax benefit (the 30% ruling) that a first-time employer often doesn't know to apply. An Employer of Record handles all three correctly from the start.
Why hire in the Netherlands through an EOR
The Netherlands is a leading European hub for fintech, logistics and life sciences, with a highly English-proficient workforce and a business culture that welcomes international hires. The friction is procedural: Dutch dismissal law generally requires either UWV (employment agency) permission or a court ruling before an indefinite contract can be terminated — a structural difference from at-will markets that catches unprepared employers off guard.
Employment law essentials in the Netherlands
Probation periods are capped at one month for contracts under two years and two months for longer or indefinite contracts. Notice periods scale from one to four months based on tenure. Statutory annual leave is a minimum of four times the weekly working hours (typically 20 days for a standard week). The mandatory 8% holiday allowance, usually paid out in May or June, is a distinctive Dutch feature that changes take-home pay calculations significantly.
How hiring through an Employer of Record works
Five clean steps from candidate selection to compliant, ongoing employment — with xpath.global as the legal employer on record.

You operate as if the employee were on your internal team — without entity setup, cross-border compliance risk or payroll complexity.
- 01Step 01
Select your candidate
Identify the person you want to hire — anywhere across Europe. We support hiring in 20+ European countries, whether it's a new recruit, a converted contractor or an internal transfer.
- 02Step 02
Immigration & relocation readiness
Before the contract is signed, our in-house mobility team checks what's required for the move: work permits, visas, residence registration, posted-worker notifications, A1 certificates, home search, school support and settling-in. Because xpath.global combines EOR with global mobility, employment and relocation are orchestrated by one case owner — not bounced between vendors.
- 03Step 03
Employment setup through xpath.global
Onboarding typically begins within a few business days of candidate confirmation. xpath.global drafts a locally compliant employment contract and hires the employee through our in-country entity — no need for you to open a legal presence.
- 04Step 04
Payroll, taxes and benefits administration
We run payroll coordination, income tax, social security and statutory benefits in line with each country's labour law — plus supplementary benefits (private health, pension, equity) when your policy calls for them.
- 05Step 05
Ongoing employment and HR support
xpath.global maintains continuous compliance, contract updates, leave, expenses and offboarding — while you manage the employee's day-to-day work exactly as you would with an internal hire.
Payroll, tax & immigration in the Netherlands
Dutch payroll includes income tax withheld via wage tax tables and social security contributions split between employer and employee. Skilled migrants recruited from abroad may qualify for the 30% ruling, which exempts up to 30% of gross salary from Dutch income tax for a limited period — a meaningful cost and take-home-pay advantage that requires the employer to be a recognized sponsor. EU/EEA nationals have free movement; non-EU hires go through the Highly Skilled Migrant visa route, which also requires recognized sponsor status.
How xpath.global's EOR works in the Netherlands
Your case owner builds the holiday allowance and leave entitlements into the contract correctly, checks whether the hire qualifies for the 30% ruling, and — as a recognized sponsor — manages Highly Skilled Migrant visa sponsorship for non-EU hires, all under one point of contact.
Stay compliant while you grow — everywhere.
Contracts, minimum wage, statutory benefits, terminations and local labour law across 20+ European countries. Our compliance team monitors changes so your team never gets caught out.
- Full employee lifecycle — hire, adjust, terminate
- Regulatory monitoring and proactive alerts
- 200+ legal experts specialised by country
- Data protection: GDPR, SOC 2 aligned processes
Pay, manage and grow your global team.
Transparent, per-employee pricing across the services that surround the EOR relationship — employment, immigration, contractors and full mobility. All plans include a dedicated case owner and platform access.
Employer of Record
Employ talent across Europe without setting up a local entity.
- Legal employment in 20+ European countries
- Locally compliant contracts & onboarding
- Payroll, tax & social security handled
- Statutory + supplementary benefits
- Automated compliance & filings
- 24/7 HR & legal expertise
Immigration Compliance
Employer of Record bundled with work authorization and visas — one case owner end-to-end.
- Legal employment in 20+ European countries
- Locally compliant contracts & onboarding
- Payroll, tax & social security handled
- Work permit & visa processing
- In-house immigration specialists
- Family & dependant support
- Posted-worker & A1 filings
- Same case owner across EOR & immigration
Contractor Management
Engage and pay global contractors compliantly.
- Compliant contractor agreements
- Payments in 120+ currencies
- Misclassification risk checks
- Automated invoicing & tax forms
- Centralized contractor dashboard
Indicative pricing. Final quotes depend on country, role and volume — we confirm the exact monthly and one-off fees before you sign.
FAQs — Employer of Record in the Netherlands
What is the 8% holiday allowance and do we have to pay it?+
Yes — it's a statutory entitlement in the Netherlands, paid on top of salary, usually once a year. xpath.global builds it into your payroll budget from the outset.
Can our Dutch hire qualify for the 30% ruling?+
Often, if they're recruited from abroad and meet salary and recruitment-distance criteria. xpath.global's tax team checks eligibility and applies on your behalf as a recognized sponsor.
How hard is it to terminate an employee in the Netherlands?+
Harder than in at-will markets — most terminations require UWV permission or a court ruling. xpath.global structures contracts and manages exits within this framework from day one.
The Netherlands continues to adjust 30% ruling eligibility and duration, and Highly Skilled Migrant salary thresholds are reviewed annually — details that matter more with each policy cycle.
Ready to hire in the Netherlands?
One case owner. Contract, payroll, tax and — where needed — immigration, under one roof. Talk to us about your the Netherlands hire.
One partner for the full mobility stack
Explore the rest of our in-house global mobility, immigration and tax offering.
Employer of RecordHire compliantly in 150+ countries without setting up a local entity.
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Immigration & VisasWork permits, visas and posted-worker filings in 100+ countries.
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Tax & PayrollIncome tax, social security and cross-border tax positions.
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RelocationEnd-to-end moves — home search, schools, shipping and more.
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Settling-in (DSP)On-the-ground support for employees and their families.
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Global Mobility CoordinationOne case owner across every vendor and every country.
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Business VisasShort-term travel authorisations for global teams.
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Notarial SupportApostille, legalisation and document authentication.
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