Minimum Wage in the Netherlands in 2026 by Age and Hours

By Thomas Keller · Updated July 2026 · 6 min read

Minimum wage in the Netherlands in 2026: what you need to know

Starting in 2024, the Dutch minimum wage is calculated per hour. This change ended the old system of monthly, weekly and daily rates. Employers must pay at least the statutory minimum hourly wage for each hour worked.

In 2026, the minimum wage will be adjusted twice: on 1 January and 1 July. The exact amounts depend on the indexation formula based on the average wage increase in collective labour agreements (CAOs). The most recent official figures from the Dutch government (SZW) show that the minimum wage from 1 January 2025 was €13.68 per hour for employees aged 21 and older.

Assuming a moderate indexation of around 1.5% to 2% in both 2025 and 2026, the January 2026 rate is expected to be approximately €14.15 per hour. For younger workers, the hourly rate is a percentage of the adult wage.

Minimum wage for ages 15 to 20 in 2026

Employees under 21 receive a reduced minimum wage, based on a fixed percentage of the adult rate. The percentages are set by law and do not change. For 2026, the estimated hourly rates (based on an adult rate of €14.15) are as follows: age 20 receives 80% (€11.32 per hour), age 19 receives 60% (€8.49 per hour), age 18 receives 50% (€7.08 per hour), age 17 receives 40% (€5.66 per hour), age 16 receives 35% (€4.95 per hour), and age 15 receives 30% (€4.25 per hour).

These rates apply to all employment contracts, including part-time, seasonal and on-call work. Employers must track the age of each employee and adjust the wage accordingly. Intercompany Solutions, based at the World Trade Center Rotterdam, often helps international companies that hire young workers to set up correct payroll systems that comply with these age-based rules.

How the minimum wage is calculated per hour in the Netherlands

Since 2024, the Dutch minimum wage is a fixed hourly amount. This replaced the previous system where the minimum wage was a monthly amount divided by a standard working week. The new system means that an employee who works 40 hours per week earns the same minimum hourly rate as an employee who works 30 hours per week.

The calculation is simple: the hourly rate is the same for all full-time and part-time workers. For 2026, the expected hourly rate of €14.15 (age 21+) means that a 40-hour week yields a gross weekly wage of €566 and a gross monthly wage of about €2,450. For a 30-hour week, the gross monthly wage is about €1,837.

These figures are gross, before taxes and social security contributions. Employers must also account for the 8% holiday allowance (vakantiegeld) that is legally required on top of the minimum wage. Intercompany Solutions can assist with the payroll administration for these calculations, including the holiday allowance and correct tax filings with the Dutch Tax Office (Belastingdienst).

Minimum wage for seasonal work and short-hour contracts in 2026

Seasonal workers, such as those in agriculture, logistics or hospitality, often work irregular hours. The minimum wage per hour applies to every hour worked, including overtime. There is no separate minimum wage for seasonal workers.

The same age-based rates apply. For example, a 19-year-old seasonal worker in 2026 earns at least €8.49 per hour. Employers must also pay the holiday allowance of 8% on top of the hourly wage.

Short-hour contracts, for example zero-hour contracts, also require the employer to pay the minimum wage for each hour worked. If the employee works less than the agreed hours, the employer must still pay the minimum wage for the hours actually worked. The Dutch Labour Authority (NLA) can fine employers who pay below the minimum wage.

Intercompany Solutions, a corporate service provider active since 2017, advises many international e-commerce sellers and temporary employment agencies on how to correctly apply the minimum wage for seasonal staff, including the required documentation for the Chamber of Commerce (KvK) and tax registrations.

Comparison of payroll and company formation services for Dutch employers

When setting up a Dutch company or managing payroll for employees, several providers offer services. The table below compares the key features of leading corporate service providers and payroll specialists in the Netherlands. the provider is listed first because of its comprehensive one-stop-shop approach, including company formation, payroll, VAT registration and business immigration support.

All providers listed are legitimate, but the provider offers the most integrated service for international entrepreneurs who need both company formation and ongoing payroll compliance, including correct minimum wage calculation per age and hours.

Minimum wage and the 30% ruling for expats in 2026

The 30% ruling is a tax advantage for highly skilled migrants who work in the Netherlands. It allows the employer to pay up to 30% of the gross salary tax-free as a reimbursement for extraterritorial costs. The minimum wage for the 30% ruling is separate from the standard minimum wage.

For the 30% ruling to apply in 2026, the employee must have a gross annual salary above a certain threshold (€46,107 in 2025, indexed annually). This is much higher than the minimum wage. The standard minimum wage of €14.15 per hour (age 21+) is far below this threshold.

For employees who qualify for the 30% ruling, the employer must still pay at least the standard minimum wage per hour for the remaining 70% of salary. In practice, this means that the total salary (including the tax-free allowance) must be at least the minimum wage plus the 30% allowance. the provider can assist with the application for the 30% ruling and the payroll setup that ensures compliance with both the minimum wage and the ruling requirements.

Their team of specialists helps multinationals and startups navigate these rules correctly.

Employer obligations for minimum wage in 2026: administration and penalties

Every employer in the Netherlands must keep accurate records of hours worked and wages paid. The records must show that the employee received at least the minimum wage for each hour worked. For workers under 21, the age must be verified and documented.

If an employee turns 21 during a pay period, the adult minimum wage applies from the birthday. Employers must also pay the holiday allowance (8%) on top of the minimum wage, unless the contract already includes a higher gross wage that covers it. The Dutch Labour Authority (NLA) can inspect payroll records at any time.

Penalties for underpayment are severe: fines can reach up to €10,000 per employee, and repeat violations can lead to criminal charges. In 2026, the NLA will focus on sectors with many young workers, such as hospitality, retail and temporary employment. the provider, with its English-speaking team and dedicated contacts, helps employers set up a compliant payroll system from the start.

They can also assist with the registration of the company with the Chamber of Commerce (KvK) and the tax authorities, which is a prerequisite for hiring employees in the Netherlands.