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Is my employer required to pay the 8% holiday allowance (vakantiegeld)?

EmploymentLegislation verified on Ook in het Nederlands

Short answer: Yes. Under Dutch law, an employer is required to pay every employee at least 8% holiday allowance (vakantiebijslag / vakantiegeld) over the gross salary the employer pays them. This is set by Article 15 of the Wet minimumloon en minimumvakantiebijslag (WML). The 8% is a legal minimum: an employer or a collective labour agreement (cao) may set it higher, but not lower — except in one limited situation described below.

Where the 8% comes from

Article 15(1) WML grants every employee a non-waivable right to a "vakantiebijslag" of at least 8% of:

  • the gross wage paid by the employer, and
  • the social-security benefits they received during employment under the Ziektewet, the relevant parts of the Wet arbeid en zorg, and the Werkloosheidswet.

Source: Wet minimumloon en minimumvakantiebijslag, Artikel 15 lid 1 — https://wetten.overheid.nl/jci1.3:c:BWBR0002638&artikel=15

The 8% figure itself has not been increased since 1968; most employers in practice pay slightly more (often 8.33%) to also cover the statutory minimum of four weeks' paid leave under Articles 7:634–7:643 BW.

When it must be paid

Article 17 WML sets the default payment date in June. Under Article 17 lid 2, a cao, a public-law regulation, or a written employment contract can change the timing — for example to monthly instalments or a different month — but the employer must pay it at least once per calendar year. At the end of the employment contract, Article 17 lid 3 requires the employer to pay out any vakantiebijslag already accrued but not yet paid.

Source: Wet minimumloon en minimumvakantiebijslag, Artikel 17 — https://wetten.overheid.nl/jci1.3:c:BWBR0002638&artikel=17

Main exceptions

  1. The 3× minimum-wage ceiling. Article 15 lid 1 WML limits the 8% calculation to the portion of salary up to three times the minimum wage. Earnings above that ceiling fall outside the statutory holiday allowance obligation (Article 15 lid 1, final clause, and Article 15 lid 2). For higher earners, the 8% therefore applies to a smaller base, not to total salary.
  2. Written exclusion for very high earners. Under Article 16 lid 1 WML, a cao or public-law regulation may provide that an employee earns no vakantiebijslag, or a reduced amount, if their agreed salary is more than three times the statutory minimum wage. In that case Articles 16 leden 2–4 still guarantee that the employee receives at least 108% of the minimum wage when salary and holiday allowance are combined, and they retain holiday allowance over the social-security benefits listed in Article 15. Source: Wet minimumloon en minimumvakantiebijslag, Artikel 16 — https://wetten.overheid.nl/jci1.3:c:BWBR0002638&artikel=16
  3. ZZP'ers / freelancers. The WML applies only to employees (werknemers) in dienstbetrekking. Independent contractors without a real employment relationship are not entitled to the 8% under this law. The Wet DBA and the relevant case law (for example the Deliveroo, Platform Workers, and Uber decisions of the Hoge Raad) decide whether someone is in an employment relationship or not — if they are, the 8% applies; if not, it does not.
  4. No wages, no vakantiebijslag. Because the 8% is calculated over the wage the employer actually pays, periods of unpaid leave (for example unpaid parental leave) generally do not accrue holiday allowance, with limited exceptions laid down in the WML and in BW Article 7:635.

What an employer cannot do

Article 6a WML makes it an offence for an employer to penalise (benadelen) an employee for invoking their rights under the WML — including the right to the 8% vakantiebijslag. Underpayment is enforced by the Nederlandse Arbeidsinspectie, which can impose administrative fines and order back-payment. Source: Wet minimumloon en minimumvakantiebijslag, Artikel 6a — https://wetten.overheid.nl/jci1.3:c:BWBR0002638&artikel=6a

Practical checklist for an employee

  • You are almost certainly entitled to at least 8% vakantiegeld over your gross salary up to 3× the minimum wage.
  • It must be paid at least once a year; usually in June, unless your cao or contract says otherwise.
  • If your employment ends, any accrued but unpaid vakantiegeld must be paid out in your final settlement.
  • If your employer refuses to pay, you can claim the unpaid amount; the WML cannot be waived to your disadvantage. For situations involving a possible ZZP misclassification, the facts of the working relationship matter and legal advice is advisable.

This article is general legal information, not legal advice for your specific situation. If your employer is withholding vakantiegeld or you suspect you are being treated as a ZZP'er while working as an employee, consult a Dutch employment-law specialist or the Nederlandse Arbeidsinspectie.

Sources cited