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HR2026년 2월 28일10 min 분 독서

Dutch employment contracts: 9 clauses every international employer should understand

Most disputes that reach a Dutch employment lawyer trace back to a poorly drafted clause that everyone ignored at signature. These are the nine clauses we make sure international employers understand before they put a contract in front of a candidate.

작성자 Joost Hubregtse, Director, ICS Staffing & Payroll

모든 블로그 게시물은 당사의 노동법 변호사가 검토하고 사실 확인을 진행합니다. Zishan Hussain 그리고 당사의 이사님이 검토하고 사실 확인을 진행합니다. 편집 표준

01 - Probation (proeftijd)

Maximum one month for fixed-term contracts of six months to two years, maximum two months for contracts of two years or longer (and for open-ended contracts). No probation is allowed for contracts of six months or less. Get the maths wrong and the entire probation clause is void from day one.

02 - Fixed-term chains (ketenregeling)

Under the current rules (in force since the Wet Arbeidsmarkt in Balans, 1 January 2020), three fixed-term contracts within a 36-month window convert automatically into an open-ended contract on the fourth. A break of more than six months resets the chain; shorter interruptions count towards it. A pending proposal in the arbeidsmarktpakket (Wet meer zekerheid flexwerkers) would lengthen the reset term to five years, but that is a bill, not law - draft against the current six-month rule.

03 - CAO reference

When a sectoral collective labour agreement (CAO) applies, the contract has to reference it and follow its terms on holiday allowance, salary scales, sick leave and pension. Ignoring an applicable CAO is one of the most common - and most expensive - mistakes international employers make.

04 - Notice periods

Statutory notice is one month from the employee, scaling with tenure from the employer. Contractual extension is permitted but the employer notice must always be at least double the employee notice. Asymmetric clauses that fail this test are unenforceable.

05 - Non-compete (concurrentiebeding)

A non-compete clause must be in writing and signed by an adult employee. A legislative bill was sent to the Council of State on 29 June 2026, with the government aiming to submit it to the Tweede Kamer by end of 2026 - so it is not yet law. If enacted as drafted, enforcement would tighten materially: the geographic scope must be substantively justified within the clause itself; for fixed-term contracts, the employer must set out in writing, in advance, the compelling business interest (zwaarwegende bedrijfsbelangen) that makes the clause necessary; and when the employer invokes the clause the employee is entitled to compensation of 50% of the last-earned monthly salary per month invoked, capped at six monthly salaries in total - so a 12-month restriction still tops out at six months of pay, not twelve. Draft today against these parameters even while the bill is pending; it usually saves a rewrite within 12-18 months.

06 - Transition payment (transitievergoeding)

Owed on most employer-initiated terminations, calculated as one-third of monthly salary per year of service, pro-rated from day one. In 2026 the statutory maximum is EUR 102,000 gross, or one full annual gross salary if that is higher for the employee in question. From 1 July 2026, employers with 25 or more employees no longer receive UWV compensation for the transition payment paid after two years of illness; small employers (fewer than 25 employees) keep the UWV compensation route. Budget this into the cost of every hire from day one - not at the moment of separation.

07 - Working hours and minimum wage

Standard full-time in the Netherlands is 36-40 hours depending on CAO. The minimum wage is now a unified hourly rate (since 2024), with the same gross hourly wage regardless of standard working week. Quoting monthly minimums without the hourly conversion is a 2023 habit to drop.

08 - Holiday allowance (vakantiegeld)

The statutory minimum is 8% of the annual salary, paid in May or June on top of base salary. Under the ABU and NBBU staffing CAOs the rate is 8.33%, which is the applicable figure for payroll and EOR employers that operate under the uitzend-CAO - so for most ICS Payroll placements the correct number to model is 8.33%, not 8%. Whether it accrues over bonus and variable pay depends on the contract, and the default favours the employee, not the employer.

09 - 30% ruling clause

If the employee is eligible, the contract should split the gross salary into the taxable base and the tax-free reimbursement explicitly, and contain a clawback clause for the phase-down years. Doing this at signature avoids re-papering the contract three times during the five-year term.

Make the split mechanical, not narrative: state the gross figure, the reimbursed percentage that applies in each year of the term, and how the parties handle a mid-term loss of eligibility (most often, the employer is not required to gross up the difference unless the clause says so).

출처

  • Business.gov.nl - 근로 계약
  • Rijksoverheid (EN) - 해고 및 전환 위로금
다음 단계

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1분 안에 총 급여, 고용주 부담금 및 30% ruling(30% 루링)을 시뮬레이션하거나, 귀하의 구체적인 사례에 대한 서면 견적을 요청하실 수 있습니다.

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