Your Ultimate Guide to Working & Living in the Netherlands

A zero-hour contract (nulurencontract) is a type of on-call contract where employees do not have a fixed number of working hours per week and are only paid for the hours they actually work when called upon.

Advance Notice:
Employers are typically required to give employees at least four days’ advance notice for work. If the employer cancels a call or changes work times within this period, the employee is still entitled to payment for the initially scheduled hours.

Minimum Pay per Call:
Even if an employee is only needed for one or two hours, they are entitled to a minimum of three hours’ pay per call.

Continued Payment of Wages Obligation:
After six months of employment, the “Continued Payment of Wages Obligation” (loondoorbetalingsverplichting) comes into effect. This means the employer must continue to pay wages even if they do not call the employee to work.

Right to Fixed-Hours Contract:
After one year of working on a zero-hour contract, the employer is legally obligated to offer the employee a contract with a fixed number of hours. This fixed number must be at least the average number of hours the employee worked per week over the preceding year.

Future Ban:
From January 1, 2027, zero-hour contracts will generally no longer be allowed for most employees. Employers will be required to offer a fixed basic contract for the hours employees are scheduled as standard. On-call contracts may still be permissible in some specific cases, such as for minors, pupils, and students. This legislative shift aims to provide greater certainty and protection for flexible workers.

Min-max contracts:
Specify both a minimum and a maximum number of hours an employee is guaranteed to work each week. The employee is always paid for at least the minimum hours, offering more predictability than a zero-hour contract.

On-call contract with a preliminary agreement:
A highly flexible option where the employment contract itself only begins when the employee is called up for work and explicitly accepts the assignment. Until acceptance, there is no formal employment contract.

For all types of on-call contracts, employers are now required to specify the days and times when they can call up employees in the employment contract. Employees have the right to decline work requests that fall outside these agreed-upon days and times.

Temporary employment contracts are distinct and can only be issued by employment agencies (uitzendbureaus). These contracts often include an “
uitzendbeding” (temporary employment clause), which means the contract between the temporary worker and the agency automatically ends when the assignment with the client company concludes. In such cases, the temporary worker receives payment only for the hours they have actually worked.

The Collective Labor Agreement (CAO) for temporary workers outlines a specific phase system that governs the rights and obligations of temporary workers as their employment duration increases:

Phase A (or Phase 1/2):
This initial phase can last for up to 52 weeks. During this period, the temporary worker typically operates under an agreement with the “uitzendbeding.” After these 52 weeks, the employment agency is legally required to offer the temporary worker a temporary contract for a set number of hours, which must always be paid.

Phase B (or Phase 3):
Following Phase A, the temporary worker transitions to Phase B. In this phase, they receive a contract for a specific, fixed period, and the “uitzendbeding” no longer applies, providing increased certainty.

Phase C (or Phase 4):
This final phase begins after a temporary worker has completed three years of employment in Phase B or has had six consecutive contracts. At this point, the temporary worker is entitled to a permanent contract, offering the same level of security and benefits as a direct, indefinite employment agreement.

Equal Treatment & Rights:
Under the Allocation of Labour by Intermediaries Act (WAADI), temporary workers are entitled to the same terms of employment as employees directly employed by the client company. This includes the right to equal pay for equal work, supplements, holidays, and leave, as stipulated in the client’s collective labor agreement (CAO). The “hirer’s remuneration” principle ensures temporary workers receive the same wages as regular employees in similar positions from their very first day.

Holiday Pay:
Temporary workers accrue holidays and are entitled to 8% holiday pay on their gross salary.

Continued Wage During Illness:
Since 2023, temporary workers cannot be immediately dismissed when ill; the temporary employment agency is obligated to continue paying wages for up to two years, depending on the contract length.

Pension Accrual:
From January 1, 2024, pension accrual for temporary workers aged 18 or older applies directly from their first working day.

Secondment (detachering) refers to a situation where an employee temporarily works for another company (the “hirer”) while remaining formally employed by their original company (the “lender” or “intermediary”). The lender is responsible for paying the employee’s wages, but the hirer typically determines the salary based on the nature of the work and required experience.

Legal Framework:

Allocation of Labour by Intermediaries Act (WAADI):
Sets rules for hiring and lending personnel within the Netherlands. Lenders must be registered with the Chamber of Commerce and ensure seconded workers receive equal working conditions as the hirer’s directly employed staff.

Terms of Employment Posted Workers in the European Union Act (WagwEU):
Applies to employers from EEA countries and Switzerland who temporarily send staff to work in the Netherlands. Requires foreign employers to register temporary assignments in the Dutch online notification portal and ensure their seconded staff receive certain minimum Dutch employment terms (minimum wage, Working Hours Act, health and safety). Foreign employers must also maintain documents (payslips, working hours) at the Dutch workplace or have them digitally accessible, and appoint a contact person in the Netherlands.

Secondment vs. Temping:
Secondment contracts are often for longer periods with an agreed end date and average working hours, and may include a notice period. Temping contracts are typically shorter and often have an agency clause allowing immediate termination.

Beyond specific contract types, all employees in the Netherlands are afforded fundamental rights and benefits.

Minimum Wage & Holiday Allowance:
By law, employees are entitled to receive at least the statutory minimum wage and a minimum of 8% holiday allowance (vakantiegeld) calculated on their gross yearly wage from the previous year. Collective Labor Agreements (CAOs) may stipulate higher wages. Holiday allowance is typically paid out in May or June.

Trial Period (Proeftijd):
Employment contracts may include a trial period. This is typically one month for contracts lasting between six months and two years, and a maximum of two months for permanent contracts.

Holidays & Leave:
Employees are legally entitled to paid holidays equivalent to four times the number of hours they work per week, with some companies offering more generous leave policies. Temporary workers also accrue holidays and holiday pay.

Collective Labor Agreements (CAOs):
These are agreements negotiated between unions and employer organizations that set out specific employment conditions for various sectors, including wages, working hours, and other benefits. Employers are legally obliged to comply with the applicable CAO. Many sectors have mandatory CAOs, and there is also a specific CAO for temporary workers.

Gross vs. Net Salary & Payroll:

Your gross salary is your total earnings before any deductions.

Your net salary is the amount you receive after all deductions.

The Netherlands operates a Pay-As-You-Earn (PAYE) system.
Employers are responsible for deducting wage tax and national insurance contributions directly from employee wages and remitting them to the Dutch Tax and Customs Administration (Belastingdienst). Your payslip (salarisspecificatie) will clearly state your gross wage, net wage, and all deductions.

To qualify for the 30% ruling in 2025, several strict criteria must be met:

Employment Relationship:
You must be employed by a Dutch employer or an international organization in the Netherlands. Self-employed individuals generally do not qualify, though a director/employee of their own Dutch private limited company (BV) might be eligible.

Recruitment from Abroad:
You must have been recruited from outside the Netherlands by your first Dutch employer. The application must be submitted within four months of starting work in the Netherlands; if submitted later, it becomes effective from the first day of the month following the application, and the total duration of the ruling is reduced by any prior residence in the Netherlands.

Distance Requirement:
In the two years preceding your first working day in the Netherlands, you must have lived outside the Netherlands for more than 16 months, at a distance exceeding 150 kilometers from the Dutch border.

Specific Expertise/Salary Threshold:
This is typically met by fulfilling a minimum salary requirement, adjusted annually. For 2025, the thresholds are:

€46,660 for most employees.28
€35,468 for employees under 30 with a master’s degree.28
No minimum salary applies to scientific researchers or doctors in training.

Valid Decision:
A formal decision from the Dutch Tax and Customs Administration (Belastingdienst) is required.

Beyond the direct tax-free allowance, the 30% ruling offers several other significant advantages:

Partial Non-Resident Status:
Expats who qualify can opt for partial non-resident taxpayer status, meaning they are treated as non-residents for Box 2 and Box 3 income. This can potentially exempt their worldwide savings and investments from Dutch taxation.

Driving License Exchange:
The ruling often facilitates an easier exchange of a foreign driving license for a Dutch one, regardless of your country of origin.

Reimbursement of Extraterritorial Costs:
Certain costs associated with relocating and working in a foreign country, such as extra living expenses due to higher prices in the Netherlands, costs for a familiarization trip, fees for official personal documents, and medical examinations or vaccinations, can be reimbursed tax-free by the employer.

The application process typically requires a BSN, a signed labor contract, and proof of a foreign address, and it usually takes 4-6 weeks to process.

The Netherlands maintains a comprehensive social security system designed to provide residents with support in cases of illness, unemployment, disability, and retirement. Contributions are shared between employees and employers.

National Insurance Schemes (Volksverzekeringen):
These schemes provide basic coverage for all residents of the Netherlands. Contributions are borne by the employee and are integrated into the income tax system (first bracket of Box 1 income).
As of 2025, employees contribute 27.65% on income up to €38,441 annually.

This includes contributions for:
○ National Old Age Pension Act (AOW): 17.9% 8
○ Chronic Care Act (WLZ): 9.65% 8
○ National Survivor Benefits Act (ANW): 0.1% 8
○ General Child Benefit Act (AKW) 8

Employee Insurance Schemes (Werknemersverzekeringen):
These schemes provide additional benefits specifically for wage earners and are funded solely by employer contributions.8 These contributions are calculated on income up to €75,864 (as of 2025), with specific rates varying depending on the employer’s industry and company size.

Key schemes include:
Work and Income Insurance (WIA) & Invalidity Insurance (WAO):
Rates range from 6.28% to 7.64%.8

Unemployment Insurance (WW):
Rates vary from 2.74% to 7.74%, depending on the contract type and industry.
○ Health Insurance (ZVW): The employer’s contribution is 6.51%.8
○ Work Resumption Fund (WHK): A basic rate of 0.34%.8
○ Childcare Benefits Surcharge: 0.5%.8

Employers are responsible for withholding the employee’s share of social security contributions from wages and remitting both employee and employer contributions to the relevant authorities.

Pension contributions are generally mandatory in the Netherlands, especially when specified by a Collective Labor Agreement (CAO) or sector regulations. Employers are typically required to register their employees with a designated pension institution.

Sector-Specific Pension Funds:
Contributions often go to sector-specific pension funds, and payment schedules (monthly, quarterly, or annually) depend on the regulations set by the pension scheme.

Pension Accrual for Temporary Workers:
As mentioned, from January 1, 2024, temporary workers aged 18 or older start building up a pension directly from their first working day.

For Stays Less than 4 Months or Non-Residents (RNI Registration):

Individuals living outside the Netherlands or planning a stay of less than four months (e.g., for short-term work or study) can obtain a BSN by registering in the Non-residents Records Database (RNI). This registration can be done in person at one of the 19 designated RNI municipalities across the Netherlands. The process involves filling out an RNI form online, saving a generated QR code, and presenting it along with valid identification at the RNI service counter, where the BSN is often provided immediately.

For Stays Longer than 4 Months (Resident Registration):

If you plan to stay in the Netherlands for more than four months, you must register with the municipality (gemeente) where you will reside within five days of your arrival. During this appointment, all family members who have moved with you must also be present in person. After successful registration in the Personal Records Database (BRP), the BSN will typically be issued within a few weeks, though the exact timeframe can vary by municipality.

For either application method, certain documents are mandatory:

A valid form of identification, such as a passport or identity card.

For RNI registration, the QR code obtained after filling out the RNI webform.

Proof of occupancy for address registration, which can include a rental contract, a contract of sale, or written permission from the property’s main occupant.

If registering underage children (under 16), their passport or ID, an original birth certificate, and sometimes an acknowledgement certificate may be required. Certain documents may also need to be legalized or translated.

For non-EU residents, a BSN registered with the municipality might initially be provisional until their residence permit is confirmed by the Immigration and Naturalisation Service (IND).

If you plan to reside in the Netherlands for more than four months, registering your address with the local municipality within five days of arrival is a legal requirement. This registration process ensures your data is entered into the Personal Records Database (BRP), which is directly linked to your BSN.

Verifiable Home Address:
A verifiable home address is necessary. If a permanent residence has not yet been secured, or if living with someone who prefers not to have the address registered, some municipalities may allow temporary registration using a correspondence address. This requires written permission from the property’s main occupant and a copy of their identity document.

Employer Assistance:
Some employers may assist in arranging accommodation, and in certain cases, they are even legally obliged to do so.

Many health insurance providers in the Netherlands cater specifically to expats, offering customizable plans. Notable examples include HollandZorg,
ONVZ, and Zilveren Kruis. International providers like Cigna Global, OOM Insurance, AXA, Bupa Global, Allianz Care, Aviva, April International, IMG Global, and NOW Health also provide various plans for expats.

The standard health insurance package covers a wide range of basic healthcare services, including visits to a family doctor (GP) and hospital care. You can opt for supplementary insurance to cover additional services such as dental care or physiotherapy.

A valid passport or ID, your BSN, proof of address, and Dutch bank account details are essential for registration.

Healthcare Benefit (Zorgtoeslag):
You may be entitled to a healthcare benefit, a government allowance to help cover the costs of health insurance premiums. Eligibility depends on income, and this benefit can be applied for using a DigiD.

The largest traditional Dutch banks include ABN AMRO, ING, and Rabobank.

ING:
Often recommended for expats due to its user-friendly English mobile app, expat-friendly website, and comprehensive features. They also offer free bank accounts for students.

ABN AMRO:
Allows online account opening via their app, provided you have a Dutch address, an international passport, and are liable for Dutch taxes

For those seeking more streamlined online processes or immediate banking access, digital-first banks are popular choices:

Bunq:
Known for its money-management features and ability to open an account even without an immediate BSN, provided it is supplied within a certain timeframe.

Revolut:
A strong contender for international banking and money transfers, offering multi-currency accounts and seamless international transfers with no hidden fees.

N26:
One of the few banks that does not require a BSN to open an account initially, offering an excellent free plan and money-management features. However, it provides a German IBAN, not a Dutch one.

While freelancers are not strictly required to have a separate business account, it is often helpful for keeping work and personal expenditures distinct.

A fundamental aspect is the strict requirement to check in at the start of every journey and check out at the end, even when transferring between different modes of transport (except for train-to-train transfers). Failing to check out results in paying the full boarding fee, and not checking in or having a valid ticket can lead to fines.

Personal OV-chipkaart:
For frequent travelers, can be applied for online or via a paper form.

Anonymous OV-chipkaart:
Suitable for infrequent travelers, can be purchased at vending machines, newsagents, supermarkets, and public transport counters.

For train travel, a minimum balance of €20 is typically required on the OV-chipkaart to check in at platform barriers, unless an automatic reload option is enabled.

You can also pay wirelessly with a bank card (pin pass) or mobile phone for individual trips without discounts or subscriptions.

The 9292.nl/en website and app are invaluable tools for door-to-door journey planning across all public transport options.

Individual Tickets:
Train ticket prices vary by route (e.g., a few euros for short trips, up to €20 for a one-way journey across the country). Metro and tram services offer one-hour or day tickets, often usable across all public transport types within a city.

Season Tickets (NS Flex):
For frequent travelers, NS (Dutch Railways) offers various NS Flex season tickets, which are more akin to subscriptions. Monthly rates for these passes can range from €0 (NS Flex Basis) to €638.70 (for a 1st class Altijd Vrij pass).

Special Passes:
The Holland Travel Ticket allows for unlimited travel on all public transport nationwide for one day, costing €70, or €48 during off-peak hours. Regional passes like the Amsterdam Travel Ticket are also available

EU citizens or those eligible for student finance at a Dutch university may qualify for a student OV-chipkaart, offering free or reduced public transport travel.

With a personal OV-chipkaart, you can rent shared bicycles (OV-fiets) at most major train stations for €4.65 per 24-hour period.

Start Early:
Rental properties are often taken quickly, so begin your search well in advance of your arrival.

View in Person:
If at all possible, visit the property before signing a lease to avoid any unwelcome surprises.

Get All Agreements in Writing:
Ensure your rental contract clearly states all terms and conditions to prevent misunderstandings or disputes.

Prepare Documents:
Most landlords will require proof of income, an employment contract, and a copy of your ID or residence permit.

Deposit & Fees:
Be prepared to pay a security deposit, typically equivalent to one to two months’ rent.

Avoid Scams:
Exercise caution with landlords who request large upfront payments without providing proper contracts or who seem overly eager to bypass standard procedures.

Online Platforms:
Key websites for rental properties include Funda.nl (the largest property website in the Netherlands), Pararius.com (a popular platform specializing in rental properties, often suitable for expats), and Kamernet.nl (an excellent resource for finding shared housing, student accommodations, or budget-friendly rental rooms).

Social Media and Forums:
Many landlords and agencies post rental listings in online groups and forums specifically for expats.

Real Estate Agents (Makelaars):
While they can be helpful in finding suitable properties, their services often come with additional fees.

Temporary Housing:
For temporary solutions upon arrival, options include Airbnb, serviced apartments, co-living spaces, and extended-stay hotels, which offer flexible housing for short-term stays in a community environment.

The Dutch market is dominated by three major telephone providers: KPN, Vodafone, and Odido (a merger of T-Mobile and Tele2).

KPN:
One of the largest and best-known providers, offering extensive network coverage and a wide range of mobile phone contracts, prepaid, eSIM, and SIM-only deals. KPN is also committed to sustainability, using only green energy since 2015.

Vodafone:
A household name offering various mobile subscriptions, SIM-only contracts, and eSIMs. Vodafone also provides deals for bundling services with Ziggo Internet.

Odido:
Formed from the merger of T-Mobile and Tele2, Odido benefits from a large and robust network, offering blazing-fast SIM-only data subscriptions and widespread coverage. They also provide home internet and TV services.

Several smaller providers cater to specific expat needs or offer more budget-friendly options:

Lebara:
Highly international-friendly, offering an English-language online service and flexible monthly SIM-only plans that can be upgraded or downgraded. Lebara uses the KPN network for reliable service within the Netherlands.

Simyo:
Operates on the KPN network and offers SIM-only and prepaid packages, including eSIM alternatives.

Budget Mobiel:
Provides affordable plans, including SIM-only subscriptions with 100 free international minutes or texts per month to 45 different countries.

Simpel:
Offers cheap SIM-only deals starting from €3.50 per month, with flexible data and call minute options.

Hollandsnieuwe:
A SIM-only provider under the Vodafone brand, offering flexible and competitively priced bundles, including combo packages with Ziggo Internet.

Ben:
Known for affordable SIM-only plans and phones, often considered a robust version of Lebara.

Youfone:
Uses the KPN network for mobile and internet services, offering loyalty rewards to customers

The Netherlands boasts excellent internet infrastructure, with very high average speeds. The three main types of internet connection are:

Cable Internet:
The most popular connection type, offering stable and speedy connections, with speeds up to 1000 Mbps. Often sold as part of a package with a television subscription.

ADSL:
Delivered through copper cables, offering speeds up to 100 Mbps.

Fiber Optics:
The fastest option, providing speeds up to 8000 Mbps.

Major internet providers include:

Ziggo:
The most popular internet provider, known for stable and speedy cable connections and SmartWifi system.

KPN:
Offers a wide range of internet packages, from 100 Mbit/s to 4Gbit/s, and various internet and TV bundles.

Odido:
Provides super-speedy fiber optic connectivity and reliable DSL packages, along with customer benefits.

Budget Thuis:
The most affordable among the major providers, offering excellent DSL and fiber optic connections at discounted rates, and can also provide energy and mobile data plans.

It is often more cost-effective to purchase internet, TV, landline, and mobile services in an all-in-one package.

Services like Easy Nuts can assist expats in arranging utilities free of charge, providing English customer service and flexible contracts, which is particularly helpful given that many provider websites are in Dutch.

Unlike electricity and gas, the water provider is assigned per region, meaning you cannot choose your water supplier. For example, Waternet serves Amsterdam, and Dunea serves The Hague and Leiden. Registration for water services is typically straightforward and can be done online through the respective regional provider’s website.

When renting, it is crucial to check the rental contract to determine if utilities are included in the rent, as landlords sometimes pre-arrange these services.

For energy, you can choose between fixed energy contracts (set period, stable rates), non-fixed/variable energy contracts (indefinite, rates typically change every six months), or dynamic energy contracts (indefinite, prices fluctuate hourly).

The Netherlands has a strict and highly organized waste management system, with significant emphasis on waste separation. Residents are expected to separate waste into categories such as organic waste, glass, paper/cardboard, and general waste, with specific bins located near homes. Non-compliance can result in hefty fines. Residents are also required to pay a trash tax to their local municipality.

If you are a resident of the Netherlands and own a motor vehicle displaying a foreign number plate, you generally have to file your Dutch motor vehicle tax return (road tax) before you start using the car in the Netherlands. In most cases, you will also have to pay Private Motor Vehicle and Motorcycle Tax (BPM) and file a BPM return.

Temporary Exemption:
If you use a motor vehicle registered abroad for no more than 2 weeks, you can apply for an exemption from motor vehicle tax.

Motor Vehicle Tax (MRB / Road Tax):
This is an annual tax paid based on the vehicle’s weight, fuel type, and emissions. You will receive an invoice from the Tax Administration after registering your vehicle, typically paid monthly or quarterly via direct debit.

If you live in the Netherlands and have bought a car abroad, you must get it registered in the Netherlands to obtain Dutch license plates.

Key Steps for Car Import:

RDW Inspection:
Make an online appointment with the Netherlands Vehicle Authority (RDW) for an inspection. Bring the foreign registration certificate, a valid ID, and any supplementary documents (e.g., Certificate of Conformity – CoC, foreign vehicle inspection report).

APK (Mandatory Technical Inspection):
If necessary, have an APK carried out. This is not required if importing from an EU/EFTA country with a valid inspection report.

File BPM Return:
File a BPM (Private Motor Vehicle and Motorcycle Tax) return. This can be done at the RDW inspection facility.

Customs and Duties:

From within the EU:
No import duties apply.

From outside the EU:
You will typically need to pay 10% customs duty on the car’s value and 21% VAT (calculated on value, shipping, and customs duty combined).

BPM Tax (Bijzondere Verbruiksbelasting van Personenauto’s):
This is a one-time vehicle registration tax paid when a vehicle is first registered in the Netherlands. It is based on the car’s CO2 emissions and age, with new cars generally paying higher BPM.

BPM Exemptions:
Fully electric vehicles are currently exempt from BPM. Vehicles designed primarily for goods transport (e.g., delivery vans) may also be exempt. Vehicles imported temporarily (usually up to 6 months) may also qualify for exemption. If you are moving to the Netherlands and have owned the car for more than six months in a non-EU country, you may be eligible for an exemption from customs duties and VAT.

After Approval:
Within a few days of your car being approved, the RDW will send you the vehicle registration certificate. You must then get Dutch registration plates made, pay motor vehicle tax, and take out third-party liability insurance (WA) for your car.

A driving license issued outside the EU/EEA or Switzerland is valid for only a short period in the Netherlands (maximum of 185 days from your registration date at the municipality for non-EU/EEA licenses).

Eligibility for Exchange:

EU/EEA or Switzerland:
Licenses from these countries can generally be exchanged for a Dutch one.

Countries with Special Agreements:
If your country has a special driving license agreement with the Netherlands, you may be able to simply exchange it.

30% Ruling Beneficiaries:
A major exception is that you can exchange your driving license for a Dutch one if you are eligible for the 30% ruling, regardless of your country of origin.

Application Process:
You need to apply at the municipality where you are registered. They will forward your application and foreign driving license to the Netherlands Vehicle Authority (RDW).

Required Documents:
A passport photo (meeting strict requirements).
A valid form of identification (passport).
The driving license you want to exchange (you will not get it back).
Your BSN.
Your residence permit (if applicable).
Evidence that the 30% ruling applies to you (if applicable).
A health certificate (VvG) may be required for certain countries.
A translation of your driving license if it’s not in a Latin alphabet, made by a sworn translator, embassy, or consulate.

Fees:
Exchanging a driving license costs approximately €52.10, payable upfront.

Processing Time:
If successful, you will receive your new Dutch driving license two to four weeks later. It is valid for a maximum of 10 years.

Driving Tests:
If you are unable to exchange your foreign driving license, you will first have to pass a theory and practical test in the Netherlands.