A small employer opening the July payroll run may think the question is simple: what wage percentage must be processed this month? It is not that simple anymore. Wages are still moving, the statutory wage floor moved again on 1 July, sickness absence remains high, and zzp work carries sharper status and payroll-tax attention.
This matters because collective agreements are not a niche corner of HR. SZW records show 661 regular cao's registered on 1 January 2026, covering 6.2 million employees. The set included 176 sector cao's and 485 company cao's. The 141 largest cao's cover about 5.4 million employees, or 87 percent of workers under a cao.
A cao can bind an employer directly, through employer-organisation membership, through generally binding sector provisions, or through the employment contract. Even a firm outside a cao can feel the pull through candidates, customers, sector practice and payroll software defaults.
The wage base is still moving
CBS shows that the wage shock has cooled, but it has not disappeared. In provisional May 2026 data, collectively agreed hourly wages including special remuneration were 4.2 percent higher than a year earlier. Contractual labour costs rose by the same percentage. In Q1 2026, the rise was 4.5 percent. The Q3 2024 peak was 6.8 percent.
That is a change in shape, not a disappearance of pressure. A sudden spike is easier to discuss than a new base. The new base enters holiday allowance, overtime, employer charges, pensionable pay, sickness pay and replacement hours. A founder who only compares the wage percentage with last year's margin misses the wider arithmetic.
The statutory floor also moved. From 1 July 2026, the gross minimum hourly wage for workers aged 21 and older is EUR 14.99, up from EUR 14.71 in January. Since 2024, the Netherlands has a statutory hourly minimum wage, not fixed statutory monthly, weekly or daily amounts. For low-wage work, that hourly table is the real starting point.
Sickness turns into roster pressure
Think of a small installation company with six technicians, one planner and two regular zzp helpers. The owner can model a wage increase. He can discuss prices with customers. What he cannot model so neatly is a technician out for months while the order book still expects Monday morning service.
CBS reported employee sickness absence of 5.8 percent in Q1 2026, the same as a year earlier and above the long-term average of 5.0 percent since 1996. For companies with fewer than ten employees, absence rose from 2.6 to 2.8 percent. CBS translates the national figure clearly: 5.8 percent means 58 sick days per 1,000 scheduled working days.
For a very small employer, the average can hide the business impact. A single long absence can mean wage continuation, replacement labour, arbodienst contact, management time, customer delay and pressure on colleagues. In health and welfare, where CBS reported the highest Q1 absence rate at 8.2 percent, this is not a bookkeeping detail. It is the roster itself.
The legal rhythm matters too. In the first two sickness years, employer and employee are jointly responsible for re-integration. The formal process is set out in the rules for the first and second sickness year. UWV can give an expert opinion in disputes. If the employer does too little on re-integration, UWV can require wage payment for up to one extra year.
UWV also describes a 104-week period before possible WIA. In relevant WGA cases, costs can be borne directly or indirectly by the individual employer for up to ten years. That is why one absence can matter more than the average percentage for a small firm.
Zzp is less of a shortcut
When payroll pressure rises, many small firms look at flexible labour. That is understandable. It is also less clean than it looked in the softer enforcement years. Since 1 January 2025, the Belastingdienst again applies normal enforcement rules for employment relationships. If false self-employment is established, correction obligations and payroll-tax assessments can follow. From 1 January 2026, culpability fines can also apply. Default fines are not used in 2026.
Zzp work is not forbidden. The real working relationship simply matters more than the invoice label. A contractor with fixed hours, close supervision, company tools, no real substitution and a place inside the normal team can start to look less independent. The installation company using two zzp helpers to protect the roster should ask a sober question: are these independent assignments, or employee work under another name?
The labour market leaves little room for easy fixes. CBS counted 378,000 open vacancies at the end of Q1 2026, with 91 vacancies per 100 unemployed people. UWV says the labour market cooled further but remained tight, with 87 of 93 occupational groups still tight or very tight. Technical occupations and care and welfare remain especially difficult.
Cash must catch up with payroll
The practical issue is timing. Payroll leaves the bank every month. Price increases may wait for a contract renewal. Debtors may pay late. A sickness replacement may be needed before the next invoice goes out. If a quote was built on last year's wage table, the company may win work that no longer pays properly.
Treat the July payroll run as a wider cost check. Not as panic, and not as a reason to freeze hiring. It is a moment to read wages, minimum wage, allowances, sickness exposure, re-integration records, contractor use and customer prices together. The payroll provider may process the table, but the owner still carries the business choice behind it.
For the installation company, the answer may be modest. A price line may need updating. A role may need a backup plan. A zzp arrangement may need a cleaner assignment shape. A sickness case may need better written follow-up. None of this is dramatic. It is simply the difference between reacting to payroll and steering it.
The Dutch wage story in 2026 is no longer a headline shock. It is a heavier operating base. The calm employer will not only ask whether the cao percentage is affordable. The better question is whether the company can carry the wage, the sick day, the replacement hour, the tax position and the cash gap at the same time.
Need a second look at payroll, sickness files, zzp work, or pricing? We can help you sort the numbers
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
