On a €70k salary, going from 5 to 4 days costs you about €600/month net — not the €1,000 your gross drop suggests. See your exact number with 2026 or 2027 (proposed) Dutch tax brackets, 30% ruling check, and vakantiegeld.
Estimates only. Toggle between 2026 (current law) and 2027 (proposed, not yet law) below. 2026 Box 1 rates: 35.75% / 37.56% / 49.5%; 2027 proposed: 36.23% / 38.16% / 49.5% — both already include national insurance contributions (AOW, Anw, Wlz — the volksverzekeringen). Employer premiums (WW, WIA) are not deducted from your salary. Salary assumed to scale proportionally with hours. Verify with your employer or tax advisor. Last updated: 16 September 2026.
Rules to use:
2026: Box 1 brackets 35.75% / 37.56% / 49.50%, 30% ruling, standard threshold €48,013. This is current, confirmed law.
Is working fewer days worth it? What to check first
The Netherlands has one of the highest part-time rates in the EU — nearly 50% of the workforce works part-time. Asking for a 4-day week is completely normal here. The real question is financial: how much does it actually cost you? The answer is usually less than people assume.
Why your net drops less than your gross
Dutch income tax is progressive. In 2026 there are three brackets: 35.75% up to €38,883, 37.56% up to €78,426, and 49.5% above. When you earn less, more of your income sits in the lower brackets — and two key tax credits (heffingskortingen) get bigger at lower income. On a €70,000 salary, going from 40h to 32h cuts your gross by €14,000/year, but your net monthly take-home drops by only roughly €580 — not the €1,167 the raw percentage suggests. The higher your salary, the bigger this cushion, because you lose more of the expensive top bracket.
ADV days vs. going part-time — not the same
Many Dutch employees on 40h contracts receive ADV days — extra paid days off (typically 13–26/year) at full salary. This is not part-time. You still earn your full 40h pay; you simply get more time off. Going part-time means formally reducing both your contract hours and salary — e.g. 40h → 32h at 80% pay. If you already have ADV days and want to formalise a 36h contract, ask HR explicitly whether that triggers a pay change — sometimes it does, sometimes it doesn't.
30% ruling: check the minimum before you agree
If you have the 30% ruling, your part-time gross must still clear the minimum threshold. In 2026 that means at least €68,590 gross (= €48,013 taxable ÷ 0.70). For under-30s with a Master's: €52,139 gross. Confirmed for 2027 (not yet law): the threshold rises to about €69,090 gross (≈ €50,436 taxable) alongside the rate dropping to 27%. Going to 4 days on a €75,000 salary gives you €60,000 gross — below either threshold. Losing the ruling typically costs €500–800/month in extra net tax, far more than the value of the extra day. The calculator flags this automatically when you tick the 30% ruling box, for whichever year you select.
How to decide: a simple framework
Run the calculator above and find your real monthly net difference. Then ask yourself one question: Is one extra day per week worth €X/month to me? For most mid-senior earners that number is €400–700. One fewer commute, more time for children, health, hobbies, or a side project. There's no universal right answer — but knowing the real cost instead of the gross number changes the conversation entirely.
30% ruling risk: if you're near the threshold, going part-time may cost you far more than you think — check it first
Pension impact: your occupational pension accrues based on actual salary, so 4 days means ~20% less accrual per year
Negotiation tip: propose a 3-month trial, frame output not hours, and know your exact net ask before the conversation
For most mid-to-senior earners, the net cost is smaller than expected. Going from 5 to 4 days cuts your gross by 20% but your net take-home by only 14–16%, because Dutch income tax is progressive and tax credits increase at lower income. On a €70,000 salary that's roughly €550–650/month — or about €18–22/day. Whether one extra day of freedom is worth that is personal, but knowing the real number changes the conversation.
Yes — and this is the most important thing to check before agreeing to any hours reduction. In 2026 your pro-rated salary must still meet the minimum: €48,013 taxable, which means at least €68,590 gross (€52,139 for under-30s with a Master's). Confirmed for 2027 (not yet law): the threshold rises to about €50,436 taxable (≈ €69,090 gross) alongside the rate dropping to 27%. If going to 4 days pushes you below the threshold, you lose the ruling — which typically costs €500–800/month in extra net tax, far more than the day off is worth. The calculator flags this automatically for whichever year you select.
Confirmed in the Belastingplan 2027 (Prinsjesdag, 15 September 2026): Box 1 tax brackets rise slightly to 36.23% / 38.16% / 49.50% (from 35.75% / 37.56% / 49.50%), and the 30% ruling drops to 27% for new cases with a higher salary threshold. None of this is law yet — parliament votes through October and November 2026, with final adoption expected November or December. Use the year toggle above the calculator to compare your take-home under both scenarios.
Both are common. The law sets a maximum of 40 hours/week, but your CAO (collective labour agreement) defines what full-time means in your role. Government and many healthcare and education employers use 36h as full-time. Most private-sector companies use 40h. Check your employment contract — it will state your contractual hours.
ADV (Arbeidsduurverkorting) days are extra paid days off — not a salary reduction. If your contract says 40h but your CAO sets 36h as full-time, you get roughly 13–26 extra days off per year at full 40h pay. This is not part-time. Going part-time means formally reducing your contract hours and salary — e.g. from 40h to 32h at 80% pay. If you want to formalise a 36h contract instead of using ADV days, confirm with HR whether that means a pay change.
Yes. Under the Wet flexibel werken (Flexible Work Act), most employees have the right to request a change in their working hours after 26 weeks of employment. The employer must seriously consider the request and can only refuse on serious business grounds. The Netherlands has one of the highest part-time rates in Europe — this is a common, normalised request.