Hiring in the Netherlands in 2026: Key topics for internationally recruited talent

Introduction

The Dutch labour market remains tight and international recruitment is now a standard part of many hiring strategies. In 2026, success depends not only on the offer, but also on the early alignment of immigration, payroll and tax, social security and relocation matters, reducing start-date delays and compliance risk.

Choosing the right hiring structure

Before extending an offer, employers should select the appropriate hiring route and establish a realistic timeline. Direct Dutch employment (Dutch contract, payroll and employment law) is often the most straightforward. Intra-group transfers/secondments where the employee remains on the payroll of the seconding entity, can also be effective, but require careful tax and social security coordination between jurisdictions.

Employer of Record (EOR) solutions continue to gain traction, especially where speed is key or the Dutch entity is not (yet) a recognised IND sponsor. Using an EOR with sponsor status can enable lawful employment and payroll processing in the Netherlands while the employer’s own sponsorship process is being arranged, provided the contractual and operational set-up is robust.

Immigration: the highly skilled migrant route

For EU/EEA/Swiss nationals, immigration is generally not an obstacle. For other third country nationals, early planning is critical. The most commonly used pathway is the Highly Skilled Migrant scheme, which requires, among other conditions, a qualifying employment contract with a sponsor recognised by the Dutch immigration authorities and compliance with the applicable minimum gross monthly salary threshold.

As of 01 January 2026, the relevant thresholds (excluding holiday allowance) are:

• Highly skilled migrant (age 30 and over): EUR 5,942 gross per month
• Highly skilled migrant (under 30): EUR 4,357 gross per month
• Reduced salary criterion (e.g., Dutch graduates / orientation year): EUR 3,122 gross per month

Employers should ensure that employment offers and budgets reflect these thresholds and that the intended sponsor (Dutch entity or EOR) can meet IND requirements in practice.

Payroll and tax: the Dutch expat tax ruling in 2026

The Dutch expat tax ruling (the “30% ruling”) remains a key tool for internationally recruited employees. Where conditions are met, including recruitment from abroad, employers can grant a tax-free allowance of up to 30% to cover extraterritorial costs. From 2027, the maximum tax-free percentage will be reduced to 27%.

For 2026, key figures and limitations are:

• Minimum annual taxable salary requirement: EUR 48,013
• Reduced annual salary requirement for employees under 30 with a qualifying master’s degree: EUR 36,497
• Maximum benefit: the salary base is capped at EUR 262,000 (i.e. maximum tax-free allowance EUR 78,600). From 01 January 2026, this cap applies to all employees using the ruling, including those previously covered by transitional law.

As the ruling can only be applied through the payroll, timing matters. We recommend early alignment between HR, payroll and tax advisers on contract wording, the start date, application timing and, where relevant, gross-up discussions.

Social security: avoid “silent” risks

International hires may start working while remaining covered by a foreign social security system. Without a clear assessment of the applicable system, employers risk retroactive corrections, double contributions and employee dissatisfaction. In the EU, an A1 certificate is often essential. Outside the EU, bilateral social security treaties may provide similar certainty. Key drivers include work location(s), travel patterns, the employing entity and whether the employee is genuinely relocating. In addition, for international employment within the EU, there is growing interest in the possibilities offered by the “Framework Agreement on Teleworking” as a basis for more flexible cross-border working arrangements, potentially without triggering Dutch registration obligations This may significantly expand the international pool of available talent. We expect these developments to continue, since “teleworking” is becoming increasingly common.

Relocation: housing and settling-in

Housing scarcity remains a significant practical challenge in the Netherlands in 2026. Given these challenges, we increasingly see employers including relocation support in realistic onboarding plans. This often involves engaging a relocation agency that can assist with temporary accommodation, home searches, municipal registration and obtaining a Dutch citizen service number. This number is required for payroll, banking, tax, social security, health insurance and other administrative purposes.

Looking ahead: hire abroad, work abroad

We increasingly see Dutch employers hiring talent while allowing employees to continue living and working outside the Netherlands. This can be attractive, but it raises new questions: permanent establishment risk, local employment law, foreign payroll obligations, social security coverage and cross-border tax compliance. These are precisely the situations in which coordinated, cross-jurisdiction advice adds real value. Members of GGI | Global Alliance are well placed to support employers with international hiring projects, and “hire abroad, work abroad” is an excellent topic for a follow-up article.

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Rens van Oers, a Director | International Taxation, is specialised in global mobility and employment tax matters for internationally mobile employees. He is dedicated to translating complex tax legislation and cross-border regulations into clear, accessible language, providing practical and actionable advice to clients. Within GGI Alliance, Rens is an active member of the Global Mobility Solutions expert group. 

David van der Vet, Tax manager at LIMES, works in the firm’s international tax and global mobility practice and has a particular interest in personal income tax and the application of tax treaties.He helps clients make sense of intricate legal rules and regulations, distilling them into concise guidance they can implement.