Register as an employer
A business that pays wages to employees must withhold wage tax. Register in the online portal of the Belastingdienst; an employer has one tax number (FIN) for all its employees.
What you pay and withhold every month
| Wage tax | Withheld from the wage. The return is filed monthly in the portal. |
| AOV | 4% of the taxable wage, withheld from employees under 60. |
| APF pension | 8% of the gross wage (rate published for 2025), on a wage between SRD 500 and SRD 5,000 per month. The employer pays at least 50%. Due on the 15th of the next month. |
| FVO | 1% of the wage for the parental-leave fund: at most 0.5% from the employee, the rest from the employer. |
| Basic health insurance (BZV) | The employer pays at least 50% of the employee's premium. The premium depends on the insurer. |
Deadlines
Wage tax and AOV: the law allows until the 7th working day after the end of the month, but the Belastingdienst portal accepts the return only from the 26th up to and including the 10th of the next month. File by the earlier date. The APF premium is due on the 15th. Once a year you also file the annual wage summary (verzamelloonstaat), which can be done online.
Minimum wage
From 2026-07-01 the minimum wage is SRD 61.25 gross per hour, for all sectors.
Working hours and overtime
An employee works at most 8.5 hours per day or 48 hours per week. Overtime needs a permit from the Labour Inspectorate, usually up to 64 hours per week; the Minister of Labour can allow up to 72 hours in special cases.
Overtime is paid at 150% of the wage on a normal day and 200% on a Sunday or rest day; 300% on public holidays when the collective agreement says so.
Holidays
After a full year of service an employee has 12 working days of holiday, rising by 2 days each following year up to 18. For each holiday day taken, the employee also receives a holiday allowance of half a day's wage. Unused days are paid out when employment ends.
Holiday allowance and a bonus (gratificatie) are each tax-free up to one month's wage, with a maximum of SRD 19,500 per year.
Contracts and dismissal
Probation, notice and dismissal are regulated by law. Get advice from the Ministry of Labour or a lawyer before you end an employment contract. All labour laws can be downloaded from the government website.
Sources
- S.B. 2024 no. 2 (Staatsbesluit 11 jan 2024); Wet Loonbelasting art. 12-14 ↗ · checked 2026-09-27
- Wet AOV art. 19-20 (4% van het zuiver loon) ↗ · checked 2026-09-27
- Algemeen Pensioenfonds: 'pensioenpremie voor het jaar 2025 gesteld op 8% van het brutoloon' (WAP 2014 art. 8 lid 2) ↗ · checked 2026-09-27
- APF veelgestelde vragen (minimaal SRD 500, maximaal SRD 5000 per maand); WAP 2014 ↗ · checked 2026-09-27
- Fonds Voorzieningen Ouderschapsverlof, Wet Arbeidsbescherming Gezin (10 juni 2019) ↗ · checked 2026-09-27
- Wet Nationale Basiszorgverzekering (maximale premies); werkelijke premie verschilt per verzekeraar ↗ · checked 2026-09-27
- Beschikking 3 juli 2026 no. 777/26 ↗ · checked 2026-09-27
- Arbeidswet 1963 (gov.sr thema Werktijden) ↗ · checked 2026-09-27
- Vakantiewet 1975 art. 7, 10, 12 ↗ · checked 2026-09-27
- Wet Loonbelasting art. 10 lid 1 sub h, i, j; S.B. 2025 no. 101; Beschikking art. 4 lid 3 ↗ · checked 2026-09-27
These tools follow the official rules as published. They are a guide, not tax or legal advice. Rules are checked daily against the official sources; when a rule changes we update it after verifying the official text.