How is this calculated?
We calculate both sides with the same calculation core as the Peil app and the 2026 rates: the net pay of an employee, and the freelance revenue that stands against it. Both numbers are locked against Peil's calculation engine, so they cannot drift from what the app computes.
- Employment → net. Twelve monthly salaries plus 8% holiday pay make the annual pay. On it we calculate Dutch payroll tax and the tax credits, after the employee's own pension contribution. What remains is the net an employee takes home, holiday pay included.
- Employer cost. On that annual pay an employer also pays ~20% social charges and an employer pension share. With the holiday pay, that is a little over a third above twelve monthly salaries.
- Freelance → required revenue. We find the revenue at which you keep the same net as a freelancer. In the fair comparison we add your own AOV (disability insurance) and pension on top — because an employer would otherwise build those for you.
- ÷ billable hours = hourly rate. The revenue translated into the rate you need per billed hour.
One thing does not fit in a number: security. Continued pay when ill, unemployment benefits and paid leave are yours to carry as a freelancer. The rate that comes out matches the income — not automatically the protection.
Frequently asked questions
How much do you need to invoice as a freelancer to match a salary?
More than you would think. To keep the same net as an employee, a freelancer in the Netherlands must not only pay their own tax, but also fund the pension and disability insurance (AOV) an employer otherwise (partly) provides. Counted honestly, the hourly rate that matches an average salary usually sits well above that employee's gross-pay-per-hour.
What does an employee really cost an employer in the Netherlands?
On top of the gross salary, a Dutch employer pays roughly 20% in social charges, 8% holiday pay (vakantiegeld) and an employer pension share (about 5%). Total employer cost therefore lands roughly a third above the gross salary. That is the amount a client effectively frees up — a useful anchor for your freelance rate.
Do you earn more freelancing than in employment?
Not automatically. A freelance rate that sounds high can, after unbillable hours, costs, tax and self-funding pension and AOV, come out at roughly the same net as a comparable salary. The honest answer depends on your billable ratio and on what you must arrange yourself — this tool calculates exactly that.
What do you give up as a freelancer compared to employment?
Securities that do not fit in a net amount: continued pay when ill, unemployment benefits (WW) when assignments dry up, employer-built pension and paid leave. As a freelancer you carry those yourself. That is why not only the rate counts, but also what you set aside for buffer, AOV and pension.
Every rate in one table: Dutch freelance salary comparison 2026, from rate to salary and back · Want to go deeper? What is your Net Effective Rate? · Net effective hourly rate calculator · How much should you set aside? · Dutch freelance tax calculator