The Two Spreadsheets
Your US budget model says one thing. Dutch payroll reality says another. Plug in your numbers and see exactly where the gap hides.
US Budget Model
What the CFO spreadsheet shows
| Item | Per Employee | Total (30) |
|---|---|---|
| Gross Salary | 80,000 | 2,400,000 |
| Health Insurance(US avg total plan cost) | 17,500 | 525,000 |
| 401(k) Match (5%) | 4,000 | 120,000 |
| FICA (7.65%) | 6,120 | 183,600 |
| FUTA/SUTA | 420 | 12,600 |
| Workers Comp (1%) | 800 | 24,000 |
| US Total | 108,840 | 3,265,200 |
Dutch Reality
What it actually costs
| Item | Per Employee | Total (30) |
|---|---|---|
| Gross Salary | 80,000 | 2,400,000 |
| Holiday Allowance (8%) | 6,400 | 192,000 |
| Employer ZVW (6.10%)(SV-loon capped at 79,409) | 4,844 | 145,318 |
| WW-Awf (2.74%)(capped) | 2,176 | 65,274 |
| Aof (6.27%)(small employer) | 4,979 | 149,368 |
| Whk (1.52%)(capped) | 1,207 | 36,211 |
| Childcare Levy (0.50%)(capped) | 397 | 11,911 |
| Pension (~16%)(after 17,283 franchise) | 10,035 | 301,042 |
| Verzuimverzekering (3%) | 2,400 | 72,000 |
| Arbodienst | 150 | 4,500 |
| Health Insurance(employee responsibility) | 0 | 0 |
| Dutch Total | 112,587 | 3,377,624 |
The Gap
Per Employee
EUR 3,747
more than US model
Total (30 employees)
EUR 112,424
annual budget variance
Budget Error
3.4%
your budget is wrong by this much
Your budget is wrong by 3.4%
Key Insight
A EUR 80,000 employee actually costs EUR 112,587 in the Netherlands — 1.41x gross salary. The US equivalent costs EUR 108,840 — 1.36x gross. The gap: EUR 3,747 per employee, EUR 112,424 for your 30-person team.
Phantom Costs
These costs don't exist in the US budget template. They appear after you've already committed.
Holiday Allowance (8%)
Mandatory 8% lump-sum paid in May. Not a bonus — it's a legal entitlement. Your US budget template has no line for it.
Mandatory Pension (~16%)
Industry-wide pension funds are often mandatory. At ~16% of pensionable salary (gross minus AOW franchise), this dwarfs the typical 5% US 401(k) match.
Verzuimverzekering
Sick leave insurance. Dutch law requires employers to pay 70-100% of salary for up to 2 years of illness. You insure against this.
Arbodienst
Mandatory company doctor / occupational health service. Every Dutch employer must have one. ~EUR 150/employee/year.
Severance Contingency
The transitievergoeding: 1/3 month salary per year of service, owed on termination. Not on your P&L until you need it — then it hits hard.
Based on 2026 Dutch social insurance rates per Staatscourant 2025-42324 and US employer cost benchmarks (Mercer, SSA, KFF). Independently fact-checked. Social contributions calculated on SV-loon (incl. holiday allowance), capped at maximumpremieloon EUR 79,409. Pension uses illustrative blended rate after PFZW franchise (EUR 17,283); actual rates vary by fund.
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