How is the 8% Vakantiegeld (holiday pay) calculated?

Vakantiegeld is legally calculated as a mandatory minimum of 8% of your total gross annual salary accrued from June 1 through May 31. It equals roughly one extra month of net salary.

When is Vakantiegeld paid out in the Netherlands?

Dutch employers pay out accrued vakantiegeld as a lump sum once a year with the May paycheck. On flex or agency contracts, it may be disbursed monthly.

💼 2026 Dutch Labor Law & Salary Tool

Minimum Wage & Vakantiegeld Calculator

Q: What is the statutory minimum hourly wage in the Netherlands?

For adults aged 21 and older, the Dutch statutory minimum wage is €14.40 gross per hour. Youth wages are legally scaled: age 20 (€11.52/hr), age 19 (€8.64/hr), and age 18 (€7.20/hr).

Q: Why is holiday pay taxed at a higher rate?

Vakantiegeld is taxed under the bijzonder tarief (special rate table). Because it adds a lump-sum payment on top of your standard income, tax credits (heffingskortingen) adjust to avoid under-withholding at tax return time.

Calculate your legal statutory Dutch hourly minimum wage, gross-to-net monthly earnings, and exact 8% Vakantiegeld (holiday allowance) payout for 2026.

Employee Age (Statutory Minimum Rates):

Contracted Working Hours per Week: 40 hrs / wk

8 hrs (Part-time / Side job) 24 hrs 36 hrs (Standard CAO) 40 hrs (Full-time)

Legal Floor

Statutory Hourly Wage

€14.40 / hr

The legal minimum gross hourly wage an employer in the Netherlands must pay you by law (*Wettelijk minimumuurloon*).

Contract Base

Monthly Gross (Bruto)

€2,496 / mo

Standard monthly gross earnings based on 52 weeks per year (average 173.33 working hours per month for a 40h week).

Estimated Take-Home

Monthly Net (Netto)

~€2,280 / mo

Estimated take-home deposit after Dutch payroll tax (*loonheffing*) with general and labor tax credits (*heffingskortingen*) applied.

Annual May Payout

8% Vakantiegeld

€2,396 gross

Mandatory annual 8% holiday allowance accrued between June 1 and May 31, paid out as a lump sum in May.

⚖️ Official Educational & Legal Disclaimer

This calculator is an independent educational tool designed to help students, job seekers, and expat employees understand the statutory minimum wage framework tested in the Dutch Civic Integration Examination (KNM Module 4: Werk & Inkomen).

Not Official Payroll Advice: Calculations are based on statutory hourly minimum wage rates set by the Ministry of Social Affairs and Employment (Ministerie van SZW). Many industries operate under a Collective Labor Agreement (CAO) that mandates higher minimum wages, additional holiday days, or sector-specific pension contributions. Estimated net earnings are illustrative and vary based on personal tax credits, pension deductions, and municipal withholdings. knmpractice.nl is an independent platform and is not affiliated with the Dutch Government, DUO, or UWV. Always check your personal payslip (*loonstrook*) and consult your union or CAO agreement for binding employment conditions.

📚 KNM Exam Guide: Essential Dutch Employment Rules

On the official DUO KNM exam, several core questions test your understanding of Dutch labor contracts, worker rights, and payroll concepts:

Bruto vs Netto: Bruto is your total gross agreed salary before any deductions. Netto is your true take-home pay that enters your bank account after income taxes (*loonbelasting*) and national insurance contributions (*sociale premies*) are withheld.
8% Statutory Vakantiegeld (Holiday Allowance): By Dutch law, every employee must receive at least 8% of their gross annual earnings as a holiday allowance. Most companies pay this lump sum in May so employees can finance their summer holidays.
CAO (Collectieve Arbeidsovereenkomst): An agreement between employer organizations and trade unions (*vakbonden*). A CAO can provide better working conditions (higher wages, more vacation days, 13th-month bonus) than the statutory law, but it can never offer less than the legal minimum.
Proeftijd (Probation Period): For temporary contracts under 6 months, a trial period is legally prohibited (€0 days). For contracts between 6 months and 2 years, probation is max 1 month. For permanent contracts (*vast contract*), probation is max 2 months. During probation, either party can end the contract immediately without notice.
Sick Pay (Ziek Melden): If you get sick, you must notify your employer immediately. In the Netherlands, employers are legally required to continue paying at least 70% of your salary for up to 2 years (104 weeks) during illness.

📖 Practice Module 4 Questions (Work & Income) 📑 Read Full Dutch Work & Taxes Guide

❓ Frequently Asked Questions: Dutch Minimum Wage & Vakantiegeld

Clear, factual answers on Dutch employment rights, salary calculations, and holiday allowances:

What is the statutory minimum hourly wage in the Netherlands in 2026?

Since January 2024, the Netherlands utilizes a unified statutory minimum hourly wage (wettelijk minimumuurloon). In 2026, the statutory rate for adult employees aged 21 and older is €14.40 gross per hour. Youth wages are graduated by age: 20 years old (€11.52 / 80%), 19 years old (€8.64 / 60%), and 18 years old (€7.20 / 50%).

How is the 8% Vakantiegeld (holiday allowance) calculated?

Under the Dutch Minimum Wage and Minimum Holiday Allowance Act (WML), employers are legally obligated to accrue at least 8% of your gross annual salary as holiday allowance (vakantiegeld). It accumulates between June 1 of the prior year and May 31 of the current year. For example, a salary of €2,500 gross/month yields €200 monthly accrual, totaling €2,400 gross per year.

When is Vakantiegeld paid out to employees in the Netherlands?

Most Dutch employers disburse accrued holiday pay as a lump sum with the May salary payroll (or early June). If you are on an on-call (oproepcontract), zero-hour, or temporary staffing agency contract (uitzendcontract), your contract may state that holiday pay is paid out directly every month or every 4 weeks.

Why is holiday pay taxed at a higher rate on the payslip?

Vakantiegeld is not taxed under a separate tax bracket; it is subject to the Dutch special payroll rate (tarief bijzondere beloningen). Because holiday allowance is a one-time annual windfall paid on top of your normal salary, the tax table withholds slightly more upfront to ensure you don't face an unexpected tax bill when filing your annual income tax return (inkomstenbelasting).