Hiring Foreign Talent in the Netherlands in 2026: New Salary Thresholds and What Employers Need to Prepare For

The Netherlands has announced important updates to its immigration and employment framework that directly affect companies hiring foreign talent. From 1 January 2026, revised salary thresholds and compliance requirements apply to highly skilled migrants, intra-company transferees, and EU Blue Card holders.

These changes increase not only the minimum compensation levels but also the administrative and payroll obligations for employers. For companies hiring from abroad using an Employer of Record (EOR) in the Netherlands, understanding these requirements is critical to avoid delays, rejected applications, or compliance risks.

What Was Announced and When It Takes Effect

On 18 December 2025, the Dutch Ministry of Social Affairs and Employment confirmed updated salary requirements for knowledge migrants. The revised thresholds take effect on 1 January 2026 and apply to both short-term and long-term work scenarios.

The updates reflect annual wage indexation, a standard mechanism used by Dutch authorities to align salary requirements with economic conditions and labour market developments.

New Salary Thresholds Effective 1 January 2026

The following gross monthly salary thresholds apply and exclude the statutory 8 percent holiday allowance:

Highly Skilled Migrants and Intra-Company Transferees

• Employees aged 30 and above: €5,942
• Employees under 30 years: €4,357
• Reduced salary threshold: €3,122

EU Blue Card Holders

• All ages: €5,942
• Reduced threshold: €4,754

The reduced salary thresholds apply to:

• Recent graduates from Dutch or recognised foreign institutions applying within three years of graduation
• Individuals who previously held a search-year residence permit in the Netherlands

Who These Requirements Apply To

The new salary thresholds apply to:

• Applications submitted to the IND (Dutch Immigration and Naturalisation Service) on or after 1 January 2026 for stays of 90 days or more
• Applications submitted to the UWV (Dutch Employee Insurance Agency) for individuals staying less than 90 days, provided work begins on or after 1 January 2026, regardless of when the application was submitted

This distinction is particularly important for employers deploying talent for short-term assignments, project work, or urgent engagements.

Stricter Salary Proof and Payroll Compliance

Beyond higher salary levels, the Netherlands has introduced stricter requirements for proving salary payment.

Key changes include:

• Employers must now provide bank statements or payroll payment overviews showing that salary was actually received by the employee
• Payslips alone are no longer sufficient as proof
• Only fixed, contractually agreed gross monthly salaries count toward the threshold
• Variable compensation such as bonuses, commissions, or overtime cannot be included

These measures are designed to prevent misuse of the system and significantly increase payroll and record-keeping obligations for employers.

Why This Matters for Employers Using an EOR

For foreign companies hiring in the Netherlands through an EOR, these changes affect multiple stages of the hiring process:

• Compensation planning must meet updated thresholds from day one
• Employment contracts must clearly reflect fixed monthly salaries
• Payroll systems must support compliant salary payments and documentation
• Application timing around year-end and short-term assignments must be carefully managed
• Administrative burden increases due to enhanced documentation requirements

An experienced EOR ensures alignment between immigration rules, employment contracts, payroll execution, and ongoing compliance.

How Tarmack Supports Hiring in the Netherlands

Tarmack helps foreign employers navigate these changes by:

• Advising on compliant salary structures and eligibility for reduced thresholds
• Drafting employment contracts aligned with IND and UWV requirements
• Managing payroll execution and salary payment documentation
• Coordinating work permit and residence permit applications
• Supporting both short-term and long-term foreign hires

If you are expanding into the Netherlands, partnering with a trusted Netherlands Employer of Record like Tarmack allows you to hire confidently while staying aligned with evolving immigration and employment regulations. Request a Demo.

Final Thoughts

The 2026 salary threshold updates highlight how closely compensation, payroll, and immigration compliance are linked in the Netherlands. Employers who plan ahead and work with experienced local partners can continue to attract global talent without unnecessary delays or risk.

With the right EOR support, these regulatory changes become a manageable part of your international growth strategy rather than a barrier.