Netherlands desk · Payroll · EOR · Immigration About the Bulletin

Vol. 2026
Continuous edition

Form I-130 Bulletin

What changed.
What it means for you.

Updated 2026

Desk 03 of 8 Updated

Minimum wage & CAO updates

Statutory minimum wage indexations and collective labour agreement (CAO) changes in the Netherlands, and how they reach the payslip.

4 stories on file · latest Current for 2026

Top story on this desk

What Is a CAO and Does It Apply to My Dutch Employees?

A Dutch CAO is a collective labour agreement that sets employment conditions for covered employees. A CAO may apply through an employer agreement with trade unions, employer-organisation membership, a generally binding sector agreement or contractual adoption; ICS Payroll fits where a labour-law review is needed and, under its payrolling model, takes legal-employer responsibility for CAO compliance.

Desk log

  1. Why Dutch EOR Quotes Differ: Employer Burden, Pension and Holiday Allowance

    Two Dutch EOR quotes on an identical gross salary can deliver vastly different total costs because of what sits on top of the salary: mandatory employer payroll taxes, pension contributions,…

    6 min
  2. Dutch Pension Obligations for Employers: When Participation Is Mandatory

    ICS Payroll explains when Dutch employers must provide supplementary pension coverage. Mandatory pension schemes arise through collective bargaining agreements (CAOs), sectoral pension funds, and certain professions. Employers must inform staff…

    6 min
  3. What Happens to Pension and CAO Duties When You Use a Netherlands EOR?

    Using an Employer of Record through a certified Dutch partner handles payroll mechanics and legal employment, but pension schemes and collective bargaining agreements (CAOs) must be identified and verified before…

    7 min