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THE HAGUE – October 1, 2026 | The Dutch Daily
Holiday allowance Netherlands: every employee is entitled to at least 8% holiday allowance (vakantiegeld) on top of their gross salary, and to at least four times their weekly working hours in paid vacation days each year. Statutory vacation days expire six months after the end of the year in which you built them up; extra days agreed in your contract or cao last five years. This guide explains how both work, with examples.
The rules in short
- Holiday allowance: at least 8% of your gross annual salary, paid at least once a year.
- Statutory vacation days: at least 4 × your weekly working hours per year (40 hours a week = 160 hours = 20 days).
- Expiry: statutory days expire half a year after the year you built them up (2026 days: on 1 July 2027).
- Extra (bovenwettelijke) days: expire after 5 years.
- Public holidays are not automatically days off.
Vakantiegeld & vakantiedagen — at a glance
- 1. Holiday allowance (vakantiegeld): at least 8%
- 2. How to calculate your holiday allowance
- 3. How many vacation days do you get?
- 4. When do vacation days expire?
- 5. Taking leave: what your employer may and may not do
- 6. Leaving your job: unused days and holiday allowance
- 7. Public holidays are not automatically days off
- 8. Special situations
- 9. Example: part-time and starting mid-year
- 10. Key takeaways
- 11. FAQ
- 🇳🇱 Dutch Corner
- Sources
1. Holiday allowance (vakantiegeld): at least 8%
Holiday allowance is a legal right for employees in the Netherlands. According to the government, you are entitled to at least 8% of your gross annual salary from the past year, and your employer pays it at least once a year. If you earn more than three times the minimum wage, your employer may agree with you in writing that you receive less or no holiday allowance. Many employers pay it in one go in May or June, some spread it over twelve monthly payments; your contract, cao or payslip shows which system your employer uses.
Some practical points:
- It is built up every month. You build up holiday allowance over the year in which you work (the holiday allowance year, often from June to May). If you start in the middle of the year, you receive a proportional amount.
- It is taxed. Holiday allowance is part of your wage. Because it is a one-off payment, payroll tax is usually withheld using the special-rate table for bonuses, which can make the deduction look high on that payslip. The final tax is settled through your income tax.
- Your cao can give more. 8% is the legal minimum. Some caos give more.
- When you leave, the holiday allowance you have built up but not yet received is paid out with your final salary.
2. How to calculate your holiday allowance
The basic calculation is simple: take your gross salary over the holiday allowance year and multiply it by 8%.
| Gross monthly salary | Gross per year (12 months) | Holiday allowance (8%) |
|---|---|---|
| €2,600 | €31,200 | €2,496 |
| €3,500 | €42,000 | €3,360 |
| €4,500 | €54,000 | €4,320 |
| €6,000 | €72,000 | €5,760 |
These are gross amounts. What you receive net depends on the tax withheld; our net salary calculator helps you estimate your monthly take-home pay. If you earn the statutory minimum wage, the 8% holiday allowance comes on top of the hourly minimum; see our minimum wage guide.
The government also offers an online calculator for holiday allowance on its vakantiegeld page.
3. How many vacation days do you get?
By law you build up at least four times the number of hours you work per week in paid vacation each year. This applies to full-time and part-time employees alike.
| Hours per week | Statutory vacation hours per year | In days of 8 hours |
|---|---|---|
| 40 hours | 160 hours | 20 days |
| 36 hours | 144 hours | 18 days |
| 32 hours | 128 hours | 16 days |
| 24 hours | 96 hours | 12 days |
Many employers give more than the legal minimum; how many days you get depends on your contract or cao. The days on top of the legal minimum are called extra or supra-statutory vacation days (bovenwettelijke vakantiedagen).
You keep building up vacation days while you are ill, and parents on leave also keep building them up in most situations; check the rules for your type of leave.
4. When do vacation days expire?
The two types of vacation days have different expiry rules:
- Statutory days (wettelijke vakantiedagen) that you have not taken expire half a year after the calendar year in which you built them up. Days built up in 2026 expire on 1 July 2027. Your employer can agree a longer period with you, for example in the cao.
- Extra days (bovenwettelijke vakantiedagen) expire after 5 years, counted from the end of the calendar year in which you built them up.
Statutory days can only expire if you had a reasonable chance to take them. If your employer made it impossible for you to take leave, they do not simply expire. Keep track of your balance in your HR system or on your payslip and plan your leave in time.
5. Taking leave: what your employer may and may not do
- Request leave in the agreed way. Your contract, cao or staff handbook describes how and how far in advance you request leave.
- Your employer must agree to your leave dates, unless there are serious reasons not to. If your employer does not respond in writing within two weeks of your request, the leave counts as granted.
- Collective days off. Some employers designate fixed days off, for example between Christmas and New Year. This must be agreed, for example in the cao or with the works council.
- Sick days are not vacation days. Your employer may not simply deduct sick days from your vacation balance. If you fall ill during your holiday, report it to your employer as you would normally.
- Selling days. You cannot sell your statutory vacation days while you are employed. Extra days can sometimes be paid out if your contract or cao allows it.
6. Leaving your job: unused days and holiday allowance
When your employment ends, your employer pays out the vacation days you have not taken, together with the holiday allowance you have built up but not yet received. Check your final payslip carefully. If you have taken more days than you had built up, your employer may deduct them from your final pay if this is agreed.
7. Public holidays are not automatically days off
An official public holiday is not automatically a free day. Whether you are free on King’s Day, Liberation Day or Good Friday depends on your cao or employment contract. Our list of public holidays in the Netherlands in 2027 explains how it works and where to find bridge days.
8. Special situations
- On-call and zero-hour contracts: you also build up vacation days and holiday allowance. With some on-call contracts these are paid as a percentage on top of your hourly wage; your payslip must show this separately.
- Benefits: if you receive a benefit such as WW, you usually build up holiday allowance on the benefit too, which is paid once a year.
- Parental leave: leave does not simply cost you vacation days; see our guide to maternity, partner and parental leave.
9. Example: part-time and starting mid-year
You start on 1 April and work 32 hours a week. Over a full year you would build up 4 × 32 = 128 statutory vacation hours. Because you work 9 of the 12 months in your first calendar year, you build up 9/12 of that: 96 hours, or 12 days of 8 hours. Your holiday allowance over those months is 8% of the gross salary you earn in them. If your contract gives more vacation days than the legal minimum, the extra days are built up proportionally in the same way.
10. Key takeaways
- Holiday allowance is at least 8% of your gross annual salary.
- You build up at least four times your weekly hours in vacation each year.
- Statutory days expire half a year after the year you built them up; extra days after five years.
- Unused days and holiday allowance are paid out when you leave.
11. FAQ
How much holiday allowance do I get in the Netherlands?
At least 8% of your gross annual salary.
When is holiday allowance paid?
At least once a year. Many employers pay it in May or June; others pay it monthly.
How many vacation days am I entitled to?
At least four times your weekly working hours per year, so 20 days for a 40-hour week. Your contract or cao may give more.
Do my vacation days expire?
Statutory days expire half a year after the year in which you built them up; extra days after 5 years.
🇳🇱 Dutch Corner
| Dutch | Meaning |
|---|---|
| Vakantiegeld | Holiday allowance |
| Vakantiedagen | Vacation days |
| Wettelijke vakantiedagen | Statutory vacation days |
| Bovenwettelijke vakantiedagen | Extra vacation days on top of the legal minimum |
| Verlof aanvragen | To request leave |
| Verlofsaldo | Leave balance |
| Eindafrekening | Final settlement when you leave a job |
| Loonstrook | Payslip |
| Bijzonder tarief | Special tax rate for one-off payments |
| Ondernemingsraad | Works council |
Sources
- Rijksoverheid: vakantiedagen en vakantiegeld (statutory days expire half a year after the year of accrual; extra days after 5 years; at least 8% holiday allowance paid at least once a year; public holidays not automatically free).
- Rijksoverheid: hoe kan ik mijn vakantiedagen opnemen.
- Rijksoverheid: hoe kan ik mijn vakantiedagen opnemen (employer must object in writing within 2 weeks).
More in our guide: Taxes, Salary & Money in the Netherlands
Fact-checked against official Dutch sources on 3 October 2026.
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