Holiday allowance Netherlands 2026: the 8% rule, when it is paid, and what to do if you do not get it
What the 8% holiday allowance is calculated on, when your employer must pay it and how it is taxed. Also what happens when you leave your job, and what to do if the money never arrives.
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Rules from the Minimum Wage and Holiday Allowance Act and Rijksoverheid · Checked 14 September 2026
Short answer
Holiday allowance Netherlands, in short: every employee has a right to holiday allowance of at least 8% of the gross salary earned over the past year. By law it is paid in June, unless your contract or CAO sets another moment, and it must be paid at least once a calendar year. When your job ends, the amount built up so far is paid with your last salary. A CAO can replace it with a wage of at least 108% of the minimum wage, and above 3 times the minimum wage a lower amount can be agreed in writing.
Key facts for 2026
- 8% of your gross salary over the past year is the legal minimum holiday allowance.
- 31 May: by law, holiday allowance built up until then is paid in June, unless agreed otherwise.
- At least 1 payment every calendar year, even when another moment is agreed.
- 108% of the minimum wage is what you must earn if a CAO takes holiday allowance away.
- 3 times the minimum wage: above that, a lower amount or none can be agreed in writing.
- 5 years is how long you can claim unpaid holiday allowance.
- 160 hours of statutory holiday a year at 40 hours a week: holiday days are separate from the allowance.
This is general information about Dutch law, not legal advice for your situation. Rules change; figures are for 2026. No rights can be derived from this text.
The rule
Holiday allowance Netherlands: the 8% rule
You have a right to holiday allowance of at least 8% of your gross salary over the past year (Rijksoverheid). The legal term is vakantiebijslag; most people say vakantiegeld.
- Mandatory: your employer must pay it every year. An employer who does not can be fined by the Nederlandse Arbeidsinspectie or get a penalty payment (business.gov.nl).
- The period: it is calculated over the pay you earned in the past year, for example from May to May.
- While ill: you keep building it up. If illness or leave lowered your pay, it builds up over that lower pay.
- UWV benefits count too: the Act also counts Ziektewet benefit, additional birth leave benefit and paid parental leave benefit you receive while employed (Minimum Wage and Holiday Allowance Act). More in our maternity leave guide.
What counts
What holiday allowance is calculated on
Your salary counts, and so do overtime, irregular-hours allowances and holiday days paid out; end-of-year bonuses and profit sharing do not (business.gov.nl).
| Pay on top of your salary | Counts toward holiday allowance? |
|---|---|
| Overtime, including any overtime allowance | Yes, over the full value of the extra hours |
| Irregular working hours allowances | Yes |
| Holiday days paid out | Yes |
| Performance bonuses and commissions | Sometimes, for example if your contract says so |
| Expense allowances | No |
| End-of-year bonus and profit sharing | No |
The statutory minimum. A CAO sometimes contains different agreements about holiday pay.
Overtime is also covered by the Rijksoverheid rule: holiday allowance is calculated over the full value of the extra hours (Rijksoverheid).
Exceptions
When holiday allowance can be lower, or nothing
A CAO or a written agreement can lower it, but only within limits set by law (Rijksoverheid).
- By CAO: a collective labour agreement can say you have no right to holiday allowance, but then you must receive at least 108% of the minimum wage. If you earn only the minimum wage, you always get 8%. Our minimum wage guide has the 2026 rates.
- High earners: if you earn more than 3 times the statutory minimum wage, your employer can agree with you in writing on a lower amount or none (business.gov.nl).
- No CAO: you can make your own agreements with your employer, but they must still give at least the legal minimum and be put in writing.
Payday
When holiday allowance is paid
By law it is paid in June over the period up to 31 May, unless a written agreement or a CAO sets another moment, and it must be paid at least once a calendar year (Minimum Wage and Holiday Allowance Act).
- In practice: most employees get it in May or June, and your payslip shows how much holiday allowance you get (Rijksoverheid).
- Monthly or in instalments: paying it at a different time or in several instalments needs your written consent, laid down in the CAO or your employment contract (business.gov.nl). If your salary is described as all-in, check that your contract says so.
Tax
Why your holiday allowance looks heavily taxed
Your employer withholds tax on holiday allowance with the Belastingdienst’s tables for special payments, not the monthly table (Belastingdienst).
- Once-a-year payments: the special tables are for payments made once, or usually once a year, such as holiday allowance, an end-of-year bonus and holiday days paid out.
- Based on last year: if you worked for the same employer the whole previous calendar year, the percentage follows the wage you received from them in that year.
- Paid monthly: holiday allowance paid each month is part of your monthly wage, and the monthly table applies to the total.
- Too much withheld? If the table takes at least 10% more, and at least €227 more, than the income tax you are likely to owe, you can ask the Belastingdienst for an authorisation that lets your employer use a lower percentage.
For your normal monthly net pay, use our salary calculator.
Leaving
Leaving your job: holiday allowance and unused days
When your employment ends, your employer pays the holiday allowance you have built up so far, with your last salary (Minimum Wage and Holiday Allowance Act, business.gov.nl).
- However the job ends: the Act says the built-up amount is paid when employment ends, and business.gov.nl adds that this also applies when a contract expires.
- Unused holiday days: your employer must also pay out the statutory and extra days you did not take (business.gov.nl), and holiday allowance is due over that payout.
- Before you sign: check both amounts in any document about the end of your job. See notice periods in the Netherlands and what to do when you are dismissed.
Days off
Holiday allowance is not the same as holiday days
Holiday allowance is money; holiday days are paid time off, at least 4 times the hours you work a week (business.gov.nl).
| Topic | Holiday allowance (vakantiegeld) | Holiday days (vakantiedagen) |
|---|---|---|
| What it is | Extra pay of at least 8% | Paid time off |
| Legal minimum | 8% of your gross salary | 4 times your weekly hours: 160 hours at 40 hours a week |
| When you get it | In June unless agreed otherwise, at least once a year | When you take leave |
| Deadline | Claim unpaid amounts within 5 years | Statutory days lapse 6 months after the year ends; extra days after 5 years |
| Paid out while employed? | Yes, that is how it works | Statutory days: no, even if you ask |
| When the job ends | The built-up amount is paid out | Unused days are paid out |
Statutory minimums for 2026. A CAO or your contract can give more.
Not paid
Holiday allowance not paid: what to do
Ask your employer in writing to pay the amount; that letter is the formal demand, called in gebreke stellen (Rijksoverheid).
- Write to your employer and ask for the unpaid holiday allowance.
- No reaction? A legal adviser can file a wage claim for you, for example through the Juridisch Loket.
- The Arbeidsinspectie enforces the rules: once it notifies an employer of underpayment, the holiday allowance must be paid within 4 weeks (business.gov.nl).
- 5 years: you can claim unpaid holiday allowance for up to 5 years, from the day you were entitled to it.
- Late wages cost extra: for wages paid late, the law gives an increase of 5% a day from the 4th to the 8th working day, then 1% a day, up to 50% (article 7:625). You must claim it in court, the court can lower it, and it is not due if your employer shows the delay was not their fault. A lawyer can check whether it applies to your holiday allowance.
- Salary missing too? Read what to do when your employer is not paying your wages.
Holiday allowance missing or too low? Talk to an employment lawyer
Need help with this? We match you with an English-speaking Dutch employment lawyer. Free 15-minute matching call first. Lawyer fees are paid to the firm and explained before you proceed.
Keep reading
Related guides
Guides on pay and your rights as an employee.
Salary calculator
Your net monthly pay for 2026, worked out from your gross salary.
PayMinimum wage
The 2026 hourly rates for every age.
PayWages not paid
Steps to take when your salary does not arrive.
EmploymentEmployee rights overview
Your main protections at work in one guide.
EmploymentEmployment law hub
Every FindLawyer guide for people working in the Netherlands.
FAQ
Frequently asked questions
How much is holiday allowance in the Netherlands?
At least 8% of the gross salary you earned over the past year, for example from May to May. Overtime, irregular-hours allowances and holiday days paid out count toward it; end-of-year bonuses, profit sharing and expense allowances do not. A CAO can contain different agreements, and if you earn more than 3 times the minimum wage a lower amount can be agreed in writing.
When is holiday allowance paid in the Netherlands?
The law says June, over the year up to 31 May, but a written agreement or a CAO can set another moment, as long as it is paid at least once a calendar year. Most employees get it in May or June. Payment at another moment or in instalments needs your written consent, and your payslip shows how much holiday allowance you get.
Why is so much tax taken off my holiday allowance?
Your employer uses the Belastingdienst table for special payments, which is meant for payments made once a year, and the percentage follows your wage over the previous calendar year. If that withholds at least 10%, and at least €227, more than the income tax you are likely to owe, you can ask the Belastingdienst for an authorisation to use a lower percentage.
Do I get holiday allowance when I leave my job?
Yes. When your employment ends, whether you resign, are dismissed or your temporary contract expires, your employer pays the holiday allowance you have built up so far with your last salary. Unused holiday days are paid out too, and holiday allowance is also due over that payout. Check both amounts before you sign anything about the end of your job.
Can my employer pay holiday allowance every month?
Only with your written consent. The law sets June as the payment month, and paying at another moment or in instalments has to be agreed in writing, usually in the CAO or your employment contract. If it is paid monthly, the holiday allowance counts as part of your monthly wage for tax, so the monthly table applies instead of the special table.
Can an employer refuse to pay holiday allowance?
Not as a rule. A CAO can say there is no holiday allowance, but then you must earn at least 108% of the minimum wage. If you earn more than 3 times the statutory minimum wage, you can agree in writing on a lower amount or none. Otherwise holiday allowance is mandatory, and the Arbeidsinspectie can fine an employer who does not pay it.
What can I do if my employer does not pay my holiday allowance?
Ask your employer in writing to pay the amount; that letter is the formal demand. If there is no reaction, a legal adviser can file a wage claim for you. You can claim unpaid holiday allowance for up to 5 years. For wages paid late the law also gives an increase of up to 50%, which you claim in court and which the court can lower.
Is holiday allowance the same as holiday days?
No. Holiday allowance is extra money of at least 8% of your gross pay. Holiday days are paid time off: at least 4 times the hours you work a week, so 160 hours at 40 hours a week. Statutory days lapse 6 months after the end of the year, and your employer may not pay them out while you still work there.
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Official sources, checked 14 September 2026
- Rijksoverheid: how much holiday allowance do I get? (in Dutch)
- Business.gov.nl: paying holiday allowance to your staff
- Wet minimumloon en minimumvakantiebijslag (Minimum Wage and Holiday Allowance Act), articles 15 to 17 (in Dutch)
- Belastingdienst: Handboek Loonheffingen 2026, section 9.3.6 (PDF, in Dutch)
- Business.gov.nl: holiday entitlement
- Rijksoverheid: when does my employer pay my wages? (in Dutch)
- Burgerlijk Wetboek Book 7, article 7:625 (in Dutch)
Final notes and legal disclaimer
- This article provides general information and is not tailored to your personal circumstances.
- It does not cover all situations, exceptions, or recent legal changes.
- Reading this article does not create a lawyer-client relationship with findlawyer.nl or any associated entity.
- No guarantee is given that this information is complete, accurate, or up to date.
- No rights can be derived from this article.
- For decisions about your holiday allowance or wages, or your specific situation, always consult a qualified professional.
FindLawyer is a lawyer-matching and case-preparation service, not a law firm. Legal advice comes from the partner lawyer.