Netherlands · Employment · Verified September 26, 2026
Dutch holiday allowance—vakantiegeld or the legal term vakantiebijslag—is extra pay that most employees build up on top of normal salary. The statutory starting point is at least 8% of gross salary, and most workers receive it once a year, often in May or June.
How much holiday allowance do you get?
Rijksoverheid states that employees are generally entitled to holiday allowance of at least 8% of gross annual salary earned over the relevant accrual period. Employers normally calculate it over wages earned during the previous year, for example from May to May.
Profit-sharing and year-end bonuses are generally not part of the statutory holiday-allowance calculation. Overtime is different: Rijksoverheid says holiday allowance must also be paid over overtime and any overtime premium that forms part of the value of those extra hours.
When is vakantiegeld paid?
Your employer must pay holiday allowance at least once a year. Most employees receive it in May or June, but the exact timing can be set in your employment contract or collective labour agreement (cao). Some employers pay it monthly instead, especially in certain flexible or all-in salary arrangements, provided the legal conditions are met and it is shown clearly.
Do you still build it up when you are sick?
Yes. Rijksoverheid says holiday allowance continues to accrue during sickness. If your salary is reduced during illness or leave, the allowance is calculated over the lower wage that you actually receive during that period.
What about a zero-hours contract?
Workers on a zero-hours contract are also entitled to holiday allowance. The government states that this is at least 8% of the gross wages actually earned. If you have worked for less than a full year when payment is made, the calculation is based on the wages earned up to that point.
Why can the net payment look lower than 8%?
The 8% figure is a gross entitlement. When holiday allowance is paid, payroll tax is withheld before the money reaches your bank account. One-off or special payroll payments can be withheld differently from your regular monthly salary, so the net amount may look lower than simply taking 8% of your annual take-home pay.
For a broader breakdown of gross salary, loonheffing, pension and payroll lines, see our Dutch payslip guide.
Can an employer pay less than 8%?
There are limited exceptions. Rijksoverheid says a cao can provide that holiday allowance is not paid separately if the employee still receives at least 108% of the statutory minimum wage. Employees earning more than three times the statutory minimum wage can also make a written agreement with the employer for a lower amount or no separate holiday allowance.
What happens when you leave your job?
If you leave before the employer’s normal annual payment month, any holiday allowance you have already accrued should normally be settled through your final payroll. Check the final payslip to confirm that the accumulated amount is included.
Does vakantiegeld affect your tax return?
Holiday allowance is employment income and is included in the annual wage information reported by your employer. Your year-end statement (jaaropgave) brings the annual totals together. If you are filing in the Netherlands for the first time, see our first Dutch tax-return guide.
Five things to check on your payslip
- Accrued holiday allowance: is the running amount visible?
- Payment month: does it match your contract or cao?
- Overtime: is eligible overtime included in the base?
- Sickness or leave: was the allowance calculated over the wage actually paid?
- Final salary: if you leave the job, was the accrued balance settled?
Official sources checked
- Rijksoverheid — holiday allowance amount, overtime, sickness and payment timing
- Rijksoverheid — zero-hours contracts and holiday allowance
