Calculating wage tax/national insurance contributions

The amount of wage tax/national insurance contributions you must withhold is based on the bracket rate for the wage tax/national insurance contributions.

In 2026 there are 3 brackets:

• a first bracket with a wage up to and including €38,883
• a second bracket with a wage from more than €38,883 to €78,426
• a third bracket with a wage of more than €78,426

For a wage from more than €38,883 you only calculate wage tax and no national insurance contributions. Employees who have reached the state pension age do not pay the state pension contribution, but do pay the surviving dependants and long-term care contributions.

With certain forms of wages you do not withhold wage tax/national insurance contributions from your employee's wages, as you bear the expense. This is what are referred to as the final levy.

Calculation instructions: when you make use of automated payroll records

If you make use of automated payroll records you can use calculation instructions for the calculation of wage tax/national insurance contributions. When you use a software application your supplier will have incorporated these calculation instructions in the application. You can download the calculation instructions (only available in Dutch).

Tables: when you do not make use of automated payroll records

If you do not make use of automated payroll records you can use calculation instructions for the calculation of wage tax/national insurance contributions. You can check the tables for 2026, 2025, 2024, 2023, 2022 and 2021 using the tool Loonbelastingtabellen 2026 t/m 2021 vinden (Find payroll tax tables from 2021 onwards, only available in Dutch).

For the wage tax/national insurance contributions there are these tables:

• white tables for wages from present employment and wages that are deemed to be equivalent
• green tables for wages from previous employment and benefits that are deemed to be equivalent

Consequently, you use the white or the green tables as determined by the category of wages. White and green tables are available for various wage periods.

In the wage tax tables a distinction is made between 3 groups of employees:

1. employees who are residents of the Netherlands
2. employees who are residents of close circle of countries, i.e. another EU Member State, an EEA country (Iceland, Norway and Liechtenstein), Switzerland or one of the BES-islands (Bonaire, Saint Eustatius and Saba)
3. employees who are residents of a third country, i.e. a country that does not fall under 1 or 2 above.

The reason for distinguishing between 3 groups of employees is that only residents of the Netherlands are entitled to the tax portion of the payroll tax credit. Non-residents of the Netherlands are no longer entitled to this. If they are insured under the Dutch national insurance schemes, they are only entitled to the contribution portion. There is one exception for the tax portion of the employment allowance: employees who are residents of one of the countries in the circle of countries are entitled to the tax portion of the employment allowance.

There are also separate wage tax tables for these two groups of employees:

• residents of Belgium
• residents of Aruba and Suriname

These employees are also entitled to the tax part of the general tax credit.

You use the white or green table for the wage period for your employee, or the table for extraordinary remuneration.