There is no cao for employed dental assistants and dental hygienists. So you agree pay, holidays and other conditions yourself with your staff, within the limits of the law. At the same time the pension is compulsory: you must register your dental assistants with the Care and Welfare Pension Fund (PFZW).
That combination surprises many dentists. No cao does not mean nothing is regulated. It means you have to record more yourself.
In short
- There is no cao for dental assistants. The KNMT withdrew its employment conditions scheme at the end of 2022. On 1 November 2026 there is still no oral care cao.
- You must register dental assistants and senior dental assistants with PFZW. You may register other employees, but then all of them.
- Without a cao the statutory minimums apply: minimum wage, 8% holiday pay, four weeks' holiday and 70% pay during illness. You record the rest in the employment contract.
As at 1 November 2026. If an oral care cao is agreed, much of this article may change. Check the status before drawing up new contracts.
In this article
Is there a cao for dental assistants?
No. According to CNV there has been no cao for dental assistants for almost twenty years. At the end of 2022 the KNMT's employment conditions scheme, which was really a non-binding recommendation to dentists, also came to an end. The Netherlands Authority for Consumers and Markets (ACM) reported that such a scheme is not legally tenable, so the KNMT may no longer recommend it (CNV, Dental assistants cao: what is the status?, updated 16 July 2025).
In 2026 there is movement, but no cao. CNV wrote on 21 July 2026 that the largest group of voters in a KNMT member consultation chose an oral care cao. According to CNV the KNMT is opting for guidelines on which employers decide themselves. Willing employers could conclude a cao with the unions through a new organisation, but according to CNV it is still unclear whether that will happen (CNV, An oral care cao will only come together, 21 July 2026).
CNV's most recent item, of 13 October 2026, is titled Still no oral care cao (CNV, oral care cao news). If a cao comes through an employers' organisation, it applies to you if you are a member, or if the minister declares it generally binding (Government of the Netherlands, How do I know whether a cao applies to me?).
What must you arrange yourself without a cao?
Everything a cao would otherwise arrange, you record in the employment contract or in your own employment conditions scheme. The law sets the floor. Above that you decide yourself, together with your staff, what you offer.
| Topic | Statutory minimum | Source |
|---|---|---|
| Pay | Minimum wage 21 and over: € 14.71 an hour from 1 January 2026, € 14.99 from 1 July 2026 | Government of the Netherlands |
| Holiday pay | At least 8% of pay | Minimum Wage Act, article 15 |
| Holiday leave | At least four times the weekly working hours | Civil Code 7:634 |
| Pay during illness | 70% for 104 weeks, in the first year at least the minimum wage | Civil Code 7:629 |
The minimum wage amounts are published by the government (Government of the Netherlands, Minimum wage amounts 2026). Holiday pay is in the Minimum Wage and Minimum Holiday Allowance Act, article 15, holiday leave and pay during illness in the Civil Code, articles 7:634 and 7:629.
Also record what happens with pay rises, overtime, training and travel costs. Those are exactly the points a cao normally arranges. Without a written agreement there will later be disagreement about what was promised.
- The position and the pay, and how and when pay rises.
- The split of the PFZW contribution between you and the employee.
- Arrangements on overtime, training, travel costs and the year-end bonus if you give one.
- A reference to the old KNMT scheme in existing contracts: check what you promised with it, because an agreement in the contract still applies.
Must you register your dental assistants with PFZW?
Yes. PFZW's compulsory membership names the dentist as employer: the natural person or legal entity that provides dental care as a dentist or dental specialist, for the part of the employees who hold the position of dental assistant or senior dental assistant (Government Gazette 2024, 27714). So it does not matter whether you have a sole proprietorship or a bv.
According to PFZW, a dental assistant is someone who assists at the chair under the dentist's responsibility. Prevention and orthodontic assistants and sterilisation assistants also count. An assistant who only assists a dental hygienist does not fall under it, unless she also assists a dentist (PFZW, Registering dental assistants).
Not compulsory are, among others, employees under 15, employees from state pension age, pupils and students who only work briefly during their holidays, and the owner-director (Government Gazette 2024, 27714).
What about your other employees?
For the dental hygienist, the receptionist or the practice manager PFZW is not compulsory. You may register them, but then all employees must be registered. Registering only some of the other employees is not allowed (PFZW, Registering dental assistants).
If you are already affiliated, you email PFZW with the date from which you want to register all employees (PFZW, Registering dental assistants). If you are unsure whether you must join, you can have it assessed via a form. You hear within 10 working days whether your employees must or may build up a pension (PFZW, Must or may I join).
What does the PFZW pension cost?
In 2026 the contribution for old-age and partner's pension is 25.90% of salary minus the state pension franchise of € 17,283. There is also a contribution of 3.40% for the WIA surplus pension, only on salary above € 79,409 (ActiZ, Salary information 2026, with the PFZW contributions 2026).
In sectors with a cao, the cao sets how the contribution is split. In nursing and home care, for example, the employee pays half (ActiZ, Salary information 2026). For dental assistants there is no cao that arranges this. So record the split in the employment contract, and ask PFZW if in doubt what is permitted.
What an assistant costs you in total, with employer charges and pension, can be checked with the what does an employee cost calculator.
Do good employment conditions help retain assistants?
Probably, but pay is not the only factor. A US study of 2,945 dental assistants and 4,078 dental hygienists from 2022 found that over 80% were satisfied with their job. A good workplace culture, growth opportunities, good communication, work-life balance, fair pay, a reasonable workload and flexible schedules were associated with satisfaction. Overwork was associated with dissatisfaction among assistants (Sasaki et al., 2025).
The study was about the United States and measures association, not cause. It does show that clear arrangements on working hours, overtime and growth can weigh as heavily as pay. Without a cao, you set those arrangements yourself.
Sources
- CNV, Dental assistants cao: what is the status? (in Dutch), posted 22 August 2023, updated 16 July 2025. cnv.nl
- CNV, An oral care cao will only come together: with you, your colleagues and the unions (in Dutch), 21 July 2026. cnv.nl
- CNV, Oral care cao news, overview with the item of 13 October 2026 (in Dutch), accessed 1 November 2026. cnv.nl
- Government of the Netherlands, How do I know whether a cao applies to me? (in Dutch), accessed 1 November 2026. rijksoverheid.nl
- Government of the Netherlands, Minimum wage amounts 2026 (in Dutch), accessed 1 November 2026. rijksoverheid.nl
- Minimum Wage and Minimum Holiday Allowance Act, article 15, in force from 1 July 2026 (in Dutch). wetten.overheid.nl
- Civil Code Book 7, articles 629 and 634, in force from 1 July 2026 (in Dutch). wetten.overheid.nl
- Minister of Social Affairs and Employment, Decision amending compulsory participation in the Care and Welfare industry pension fund, 22 August 2024, Government Gazette 2024, 27714 (in Dutch). officielebekendmakingen.nl
- PFZW, Registering dental assistants (in Dutch), accessed 1 November 2026. pfzw.nl
- PFZW, Must or may I join (in Dutch), accessed 1 November 2026. pfzw.nl
- ActiZ, Salary information 2026, January 2026 version, with PFZW contributions and franchises 2026 (in Dutch). actiz.nl
- Sasaki, N., Pang, J., Surdu, S., Morrissey, R.W., Vujicic, M. & Moore, J. (2025). Workplace factors associated with job satisfaction among dental hygienists and assistants in the United States. Health Affairs Scholar, 3(1), qxae147. pmc.ncbi.nlm.nih.gov