Employee net pay — what ends up in your account?
Gross to net including wage tax, premiums, pension, 30% ruling (if applicable), holiday allowance distribution, 13th month.
Gross-to-net (employee)
Applies Box 1 brackets + general tax credit + employment credit + optional 30%-ruling. Estimate within ~€20/mo of payslip.
Net per month
€0
estimated for 2026
Net per year
€0
Total tax + premiums
€0
Effective rate
0,0%
How your gross is divided
Indicative 2026 model. Pension premiums, ZVW employer contribution, bijtelling lease-car, and CAO-specific bonuses are NOT modeled — your actual payslip can deviate. Information, not advice.
In short
Gross-to-net in the Netherlands: wage tax (combined income tax + national insurance premiums) is withheld first. 2026 rates: 36.97% up to €75,518, 49.5% above (Box 1). Plus your employer pays ZVW contribution 6.68% on your wage (up to max €71,628 base) — you don't see that on your account but it's part of your total cost-to-company. Then tax credits flow back, raising your net: general tax credit (max €3,362, phase-out from €28,406 income) and employment credit (max €5,532, phase-out from €43,071). With the 30% expat ruling: 30% of gross tax-free for max 5 years (phase-down 30%/20%/10% since 2024). Holiday pay (8% of base annual salary) is usually paid in May or spread monthly — employer decides. 2026 rule of thumb: gross €50,000 = ~€3,250/month net without 30% ruling. With 30%: ~€3,800/month. The actual figure is on your payslip — deviations usually come from pension contributions, lease-car add-back, or collective-labour-agreement (CAO) bonuses.
You enter
- Gross annual salary — Fixed annual amount before withholdings, excluding holiday pay (counted separately).
- 30% ruling active — Yes/no. Only valid for expats with specific expertise, entered after 2023, max 5 years.
- Employee pension contribution — Percentage of gross you contribute yourself (typically 3-8%). Employer portion doesn't count here.
- Holiday pay distribution — In May in one go, or spread monthly. Employer decides, sometimes fixed in CAO.
- Reached state pension age — Different premiums apply (modified bracket 1). AOW age 2026: 67 yrs 3 months.
You get back
- Net per month — What lands in your account after withholdings (excl. holiday pay).
- Net per year — Total annual incl. holiday pay and any 13th month.
- Wage tax withheld — What the employer forwards to the Tax Office (income tax + national insurance).
- Tax credits applied — Amount that lowers your tax (general credit + employment credit).
- Effective rate — Average tax percentage on your total income.
- Marginal rate — Tax rate on your next euro of income — matters for raises.
The math behind it
Net = Gross wage − Wage tax + Tax credits − Employee pension contribution
Where:
• Wage tax = (Taxable income × Box 1 bracket rates 36.97% / 49.5%)
• General tax credit = max €3,362 − (6.337% × income above €28,406)
• Employment credit = depends on income bracket, max €5,532 around €43,071, then phase-out 6.510%
• Holiday pay = 8% × base annual salary (separate from brackets, falls in the month it's paid)
Employer withholds wage tax directly and forwards it to the Tax Office. What lands on your account is net.
Where:
• Wage tax = (Taxable income × Box 1 bracket rates 36.97% / 49.5%)
• General tax credit = max €3,362 − (6.337% × income above €28,406)
• Employment credit = depends on income bracket, max €5,532 around €43,071, then phase-out 6.510%
• Holiday pay = 8% × base annual salary (separate from brackets, falls in the month it's paid)
Employer withholds wage tax directly and forwards it to the Tax Office. What lands on your account is net.
Worked example
Anna earns €55,000 gross/year at an Amsterdam employer. No 30% ruling, 6% pension contribution, holiday pay paid separately in May.
Step 1 — Taxable income: €55,000 minus pension 6% (€3,300) = €51,700.
Step 2 — Wage tax: 36.97% on €51,700 = ~€19,110.
Step 3 — Tax credits: general credit ~€1,880 (phased at €51,700) + employment credit ~€4,970 = €6,850 back.
Step 4 — Net annual: €51,700 − €19,110 + €6,850 = €39,440/year = ~€3,290/month (excl. holiday pay).
Holiday pay in May: 8% × €55,000 = €4,400 gross = ~€2,770 net extra that month.
Effective rate: 28.3%. Marginal rate: 36.97% — every extra euro up to €75,518 yields ~63 cents net.
Step 1 — Taxable income: €55,000 minus pension 6% (€3,300) = €51,700.
Step 2 — Wage tax: 36.97% on €51,700 = ~€19,110.
Step 3 — Tax credits: general credit ~€1,880 (phased at €51,700) + employment credit ~€4,970 = €6,850 back.
Step 4 — Net annual: €51,700 − €19,110 + €6,850 = €39,440/year = ~€3,290/month (excl. holiday pay).
Holiday pay in May: 8% × €55,000 = €4,400 gross = ~€2,770 net extra that month.
Effective rate: 28.3%. Marginal rate: 36.97% — every extra euro up to €75,518 yields ~63 cents net.
How to read the result
- Marginal vs effective rateEffective rate = your average tax across everything. Marginal = what you pay on the next euro. For salary negotiation, look at marginal — that determines the net impact of a raise.
- Tax credits phase outAbove €28,406 the general credit starts phasing out. Above €43,071 the employment credit too. At high incomes they're mostly gone — that hides an extra tax bite.
- Holiday pay — May or monthlyMay = big spike (~€2,700-3,500 net on average wage). Spread = you get €225-290 net extra per month but no May surge. Cashflow choice, tax-wise the same.
- 30% ruling: real benefit smaller than expectedWith the phase-down since 2024 (30%/20%/10%) the 5-year average benefit is ~20%, not 30%. At €55k gross: ~€6,000 net/yr year 1, €4,000 year 3, €2,000 year 5.
- Pension contribution: lowers now, counts laterEmployee pension contribution is deductible → lower taxable now. Later pension payout is taxed in Box 1. Not "lost" money, just "deferred".
Key terms
- Loonheffing (wage tax)
- Combined term for income tax + national insurance premiums withheld directly by employer.
- Box 1
- Tax box for income from work + housing. Brackets 36.97% (up to €75,518) and 49.5% (above).
- General tax credit
- Tax credit available to everyone. Max €3,362 in 2026, phase-out 6.337% above €28,406 income.
- Employment credit
- Tax credit for employed people. Max €5,532 around €43,071, phase-out 6.510% above that.
- ZVW contribution
- Income-dependent health-insurance contribution. Employer pays 6.68% on your wage (max base €71,628). Not the same as your premium to the health insurer.
- 30% ruling
- Tax exemption for expats with specific expertise. 30% of gross tax-free for max 5 years; phase-down 30%/20%/10% in years 1-2 / 3-4 / 5 (since 2024).
- Marginal rate
- Tax rate on your next euro of income. Matters for raises or bonuses.
- Effective rate
- Average tax percentage on your total income — less revealing than marginal for planning.
Frequently asked
Why is my net pay lower than online calculators predict?
Three most common reasons: (1) 30% ruling not picked up by the tool; (2) employee pension contribution (often 3-8%) not entered; (3) company-specific items like lease-car add-back, owned-home tax, or CAO bonuses. Your payslip has the truth — ask HR for a line-by-line breakdown.
Do I get holiday pay in May or spread monthly?
Employer decides, sometimes set in the CAO. May = big spike (~€2,700-3,500 net on avg wage). Monthly = ~€225-290 net extra. Tax-wise identical — pure cashflow choice. You can ask HR to switch; employer doesn't have to agree unless CAO says otherwise.
What changes in wage tax in 2026?
Bracket threshold raised slightly to €75,518 (2025: €73,031). Employment credit increased, max now €5,532. General tax credit slightly up. AOW age: 67 yrs 3 months. Rates 36.97% / 49.5% unchanged. Most changes in tax-credit amounts.
Does the 30% ruling apply to me?
Conditions: (a) you were recruited from abroad (lived >150 km from NL border for 2 yrs prior); (b) you have specific expertise scarce in NL (income test: min €46,660 in 2026, €35,468 for <30 with masters); (c) entered NL after 1 Jan 2024 (else old ruling). Max 5 yrs. Application via employer at Tax Office.
How is a 13th month or bonus taxed?
13th-month or bonus counts as wage in Box 1. No separate bracket — falls in the same rates, but month-on-month it can look higher-taxed because the whole amount lands in one month. Annually, it's not "more expensive" than spreading over 12 months. Cashflow issue, not a tax issue.
Complex situations
Edge cases that typical net-pay tools skip but actually matter for a real Dutch tax situation. Each one assumes the basic case above and tells you what changes.
Employment + freelance income on the side
For your main employer, wage tax runs as normal. Freelance income reported separately in the annual income tax return: revenue minus business costs = profit. With more than 1,225 hours/year self-employed + entrepreneurship test: right to self-employed deduction (€1,470 in 2026, phase-down) and SME profit exemption (13.31% of profit). Effect: taxable income becomes employment + (profit minus deductions). The May assessment usually computes a top-up because your employer didn't know about your freelance profit. Tip: request a mid-year provisional assessment so you pay monthly instead of one big bill later.
Lease car from employer (bijtelling)
On a lease car that you also use privately, the employer adds a bijtelling (tax add-back) to your gross. Rate: 22% of catalogue price per year (16% for fully electric up to €30,000 catalogue value, 22% above). Bijtelling raises taxable income — you pay more wage tax even though the car is “free”. Example: lease car €45,000 catalogue = €9,900 bijtelling/yr = ~€3,500/yr extra tax at the 36.97% bracket. Actual cost: ~€290/month — cheaper than buying privately, but not a “free car”. Avoid it: No-private-use declaration + airtight trip log (allowed under 500 km private/year without bijtelling).
Owned home (imputed value + mortgage interest deduction)
With an owned home you get “imputed rental value (eigenwoningforfait)” added to Box 1: 0.35% of WOZ value 2026 (€1,225 on a €350,000 home). From that you deduct: mortgage interest (loans post-2013 only with annuity or linear repayment, max 30 yrs, max deduction at 36.97% bracket since 2024). Example: €200,000 loan × 4% interest = €8,000 deduction. Minus forfait €1,225 = €6,775 net deduction for Box 1 → ~€2,500 tax benefit/yr. Your employer does not apply this in monthly wage tax — you get it back in May via assessment, or monthly via provisional assessment.
13th month or large bonus — why does it look so heavily taxed?
A 13th month or annual bonus counts in Box 1 as wage. No separate bracket, falls under the same rates — but month-on-month it can look heavier-taxed because the whole sum lands in one month. Wage tax on the 13th month is calculated using the “special remuneration” rate (pre-estimated highest bracket for you). Often: 49.5% that month → ~€2,270 withheld on €4,583 bonus, €2,310 left. The May return corrects this if you weren't actually in the top bracket: refund. Tax-wise not “more expensive” than spreading over 12 months — only cashflow.
Paying spousal alimony
Spousal alimony is still deductible in Box 1 in 2026 (only for spousal — child alimony is not deductible). Example: €800/month = €9,600/yr deduction = ~€3,500 tax benefit/yr at the 36.97% rate. Note: alimony payments lower your collective income for allowance tests, so you may qualify for healthcare or rent allowance you didn't before. Your employer does not account for this in monthly wage tax — claim via annual return or provisional assessment for monthly effect.
Reached AOW age (working past retirement)
From AOW age (67 yrs 3 months in 2026), your wage tax rate changes: no more AOW premium (was 17.90% within the first bracket). First-bracket rate drops from 36.97% to ~19.07%. Second bracket (49.5% above €75,518) stays the same. Employer applies this automatically via birthdate in payroll. Continuing to work after AOW age: usually net-positive because the first bracket is taxed ~17% less. Specific credits are added: single-elderly credit (max €524 in 2026) and elderly credit (max €2,022, phase-out at higher income).
What this tool doesn't do
This tool estimates for typical employees with one employer. Many complex situations are worked out above (combined with freelance, lease car, owned home, alimony, AOW age, 13th month). What's genuinely out of scope: tax treaties for cross-border workers, ANBI charitable deduction, personal deductions for medical costs, & sector-specific CAO bonuses. For your actual net: payslip from employer + Mijn Belastingdienst.