What does a developer cost?Employed, freelance or nearshore.
A salary next to an hourly rate tells you little. Put the total cost per month side by side: holiday pay, contributions, recruitment, laptop and what stopping costs. We calculate with the Dutch rules of 2026.
€5,000 gross costs about €6,240 a month.
A permanent contract in a small Dutch company. The Whk contribution, pension, laptop and recruitment are not included yet, nor the months someone is sick or on holiday.
- gross salary per month
- €5,000
- gross salary per month
- holiday allowance, 8%
- + €400
- holiday allowance, 8%
- employer contributions, 15.61% of €5,400
- + €843
- employer contributions, 15.61% of €5,400
- per month, before Whk, pension, laptop and recruitment
- ≈ €6,240
- per month, before Whk, pension, laptop and recruitment
Employed, freelance or nearshore.
Costs you only see later.
- Recruitment
- Through an agency you pay a fee. If you recruit yourself, you and your team spend hours on job ads, interviews and technical assignments, even if you end up finding nobody.
- Sickness
- In the Netherlands you keep paying a sick employee for up to 2 years, at least 70% of gross pay in both years. You can insure against it, but the insurance costs money too.
- Letting someone go
- In the Netherlands a dismissed employee is entitled to a transition payment of a third of a gross monthly salary per year worked, and you pay the salary during the notice period.
- False self-employment
- Since 1 January 2025 the Dutch Tax Administration enforces this fully again. If a freelancer in practice works as an employee, you as the client can get an additional tax assessment, and since 1 January 2026 a penalty can come on top.
- Onboarding
- A new developer delivers less in the first weeks, whether employed, freelance or through us. Someone in your team has to prepare work and review code.
How to work it out yourself.
Put the result next to a freelancer's hourly rate times the hours you need, and next to the monthly price of nearshore. Then you compare like with like.
- 01
Take the gross salary you want to offer and add 8% holiday allowance.
- 02
Add the employer contributions, including your own Whk rate.
- 03
Add pension, laptop, licences, workplace and training.
- 04
Spread the recruitment cost over the time you expect someone to stay.
- 05
Divide the yearly total by the months someone actually works, so after holidays, public holidays and sickness.
What a developer through us costs.
You pay one amount per month for a full-time developer, including recruitment, workstation, security and admin. Part-time is possible by arrangement.
- from, per month, full-time
- €4,800
- from, per month, full-time
- trial, no charge if you do not continue
- 2 weeks
- trial, no charge if you do not continue
- notice, scale up or down per month
- 1 month
- notice, scale up or down per month
When hiring yourself is better.
An employee of your own is sometimes the best choice, for example your first technical key person, who will carry the architecture for years, or someone who has to be on site every day. And if nobody can divide the work and review code, an extra remote developer will not help you yet.
When a remote team does not work →Frequently asked questions.
What does an employed developer cost on top of the gross salary?
In the Netherlands: at least 8% holiday allowance and employer contributions for unemployment, disability and health insurance. On a permanent contract in a small company that is just over 15.5% of pay in 2026. Pension, laptop, recruitment and the risk of sickness and dismissal come on top.
Is a freelance developer cheaper than an employed developer?
Per hour a freelancer costs more, but you only pay for hours worked and no holiday pay or contributions. If the freelancer sits full time in your team for years, watch out for false self-employment. The Dutch Tax Administration has enforced this fully again since 1 January 2025.
What does a nearshore developer from Serbia cost through Brainpower Group?
A full-time developer costs from €4,800 per month all-in, including recruitment, workplace, security and admin. Part time by arrangement. Contracts run monthly, with a two-week trial.
What if a developer is not the right fit?
Every new developer starts with a two-week trial. If you decide not to continue, you pay nothing. After that the contract runs month to month, so each month you can scale up, scale down or stop.
Where the figures come from.
- Ondernemersplein: holiday allowance (Dutch)
- Ondernemersplein: paying wages during sickness (Dutch)
- Ondernemersplein: calculating the transition payment (Dutch)
- Belastingdienst: payroll tax rates 2026 (pdf, Dutch)
- Belastingdienst: low and high WW contribution (Dutch)
- Belastingdienst: employment relationships and enforcement (Dutch)
Tell us who you are looking for.
An introduction takes half an hour, online or at our office in Amsterdam. In the chat we usually reply within a few minutes.