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Minimumloon

Also known as: Wettelijk minimumloon, WML, statutory minimum wage

Tax & Social SecurityLast reviewed: 13 Apr 2026

The minimumloon is the statutory Dutch minimum wage, expressed as an hourly rate since 1 January 2024 and adjusted twice a year by Royal Decree.

Quick Answer

Quick Answer

The minimumloon is the statutory Dutch minimum wage, expressed as an hourly rate since 1 January 2024 and adjusted twice a year by Royal Decree.

The wettelijk minimumloon (WML), or statutory minimum wage, is the lowest gross wage a Dutch employer may pay to an employee aged 21 or over. It is set by the Minister of Social Affairs and Employment and adjusts twice yearly (1 January / 1 July) in line with collective-labour-agreement wage developments.

Since 1 January 2024 the statutory minimum exists only as an hourly rate; weekly, monthly, and daily totals depend on hours worked. Separate reduced rates apply to young workers aged 15 to 20 as a percentage of the adult rate.

As of 1 January 2026 the adult (age 21+) hourly minimum stands at EUR 14.71, up from EUR 14.06 in 1H 2025. Figures adjust twice yearly (1 January / 1 July) and should be verified on rijksoverheid.nl before any payroll run. Holiday allowance of at least 8% is payable on top.

Sources

Related terms

AOW · Loonheffing · Anw · Bijzonder Tarief · Box 1 · Box 2

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