Caos for employers. Which cao applies, and what must you do with it?
All 49 caos in 8 sectors. For each cao you see who it covers, how long it runs and whether it applies even if you are not a member of the employers' association. With what an employee costs you, and for 14 caos also the wage table, an employment contract and letters for your staff.
Find your caoWhat does an employee cost?By sector
Choose your sector and your cao. Not sure which cao applies? That depends on what your business mainly does, see the questions below.
Construction and engineering
Construction & Infrastructure cao
Construction and infrastructure companies: contractors, carpentry and bricklaying firms, civil engineering, and roofers working with tiles.
Term 1 January 2025 to 31 March 2027.
Generally binding Yes, until 31 March 2027.
Finishing Trades cao
Companies that work for others in plastering and finishing, ceiling and wall systems, flooring, terrazzo and block laying.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Natural Stone cao
Companies that process or work natural stone for others, or place blocks, slabs and tiles of natural stone.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Bikudak cao
Companies that install, maintain, clean or repair roof coverings of bitumen or plastic.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Joinery Industry cao
Companies that make joinery of wood or plastic for others using machines, such as window frames, windows, doors, stairs and facade elements.
Term 1 March 2025 to 28 February 2027.
Generally binding Yes, until 28 February 2027.
Painting cao
Companies where painting, finishing, property maintenance or glazing is the main business or an essential part of it.
Term 1 November 2025 to 31 December 2028.
Generally binding Yes, for 2 years from 18 August 2026.
Technical Installation cao
Installation companies for electrical work, security, antennas and telecom, and for plumbing, central heating, hot water, ventilation, air handling and cooling.
Term 1 February 2026 to 31 January 2028.
Generally binding Yes, from June 2026 until 1 February 2028.
Metal & Engineering cao
Companies that work and process metal: turning, milling, welding, construction, assembly, maintenance and repair.
Term 1 February 2026 to 31 January 2028.
Generally binding Yes, from June 2026 until 1 February 2028.
Vehicle Body Repair cao
Companies that build, alter or repair vehicle bodies, trailers, semi-trailers and caravans.
Term 1 February 2026 to 31 January 2028.
Generally binding Yes, from June 2026 until 1 February 2028.
Cars and mobility
Motor Vehicles and Two-wheelers cao
Garages, car dealers and motorcycle and bicycle businesses.
Term 1 February 2025 to 31 October 2027.
Generally binding Yes, since 16 September 2025 for two years.
Fuel Stations and Car Washes cao
Fuel stations that mainly sell fuel or charging power to the public, often with a shop.
Term 1 April 2025 to 31 December 2026.
Generally binding Yes, until 1 January 2027.
Trade and retail
Food Retail cao
Independent supermarkets and other shops that mainly sell food, also online.
Term 2 July 2024 to 1 April 2026.
Generally binding Not at present.
Retail Non-Food cao
Shops and web shops in fashion, sports, shoes, jewellery, perfumery, paint, garden centres and tobacco and convenience stores.
Term 1 January 2026 to 31 December 2027.
Generally binding Not yet.
Home Furnishings cao
Shops and web shops in furniture, home accessories, flooring, window coverings, lighting, kitchens and bathrooms.
Term 1 January 2026 to 31 December 2027.
Generally binding Not yet.
Drugstores cao
Independent drugstores: a druggist who runs one or more drugstores for his own account and risk.
Term 1 July 2026 to 1 January 2028.
Generally binding Yes, from October 2026 until 1 January 2028.
Butchers cao
Butchers: businesses that process meat into products and sell them to consumers, hospitality or institutions.
Term 1 September 2025 to 28 February 2027.
Generally binding Yes, from July 2026 until 28 February 2027.
Craft Bakeries cao
Craft bakeries: businesses that make bread and pastries by hand and sell them, in the shop, online or to business customers.
Term 1 March 2025 to 31 August 2026.
Generally binding Not at present.
Food Wholesale cao
Wholesalers of food and foodservice, and wholesalers of confectionery, tobacco, bakery ingredients and related products.
Term 1 July 2025 to 30 June 2027.
Generally binding No, no declaration of general application has been published.
Technical Wholesale cao
Wholesalers that spend more than half of the hours worked on wholesale of steel, metals, metal goods, sanitary ware, electrical goods or household goods.
Term 1 October 2025 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Fruit and Vegetable Wholesale cao
Companies that mainly trade in fruit and vegetables as wholesaler, exporter or shipper, or that process fruit and vegetables.
Term 1 July 2026 to 30 June 2027.
Generally binding The previous cao was generally binding until 30 June 2026.
Flower and Plant Wholesale cao
Wholesalers of cut flowers, pot and garden plants and their starting material.
Term 1 October 2024 to 30 September 2026.
Generally binding No, no declaration of general application has been published.
Care and welfare
Nursing and Home Care (VVT) cao
Nursing and care homes, home care and district nursing, small-scale housing for older people, domestic help, day care and youth health care.
Term The 2025-2026 cao ran until 31 August 2026.
Generally binding The 2025-2026 cao was generally binding until 31 August 2026.
Disability Care cao
Care providers who give care, guidance or support to people with a physical, intellectual or sensory disability.
Term 1 January 2025 to 31 December 2026.
Generally binding Yes, until 31 December 2026.
General Practice cao
GP practices, GPs working together, GP out-of-hours posts, care groups and health centres offering GP care.
Term 1 July 2025 to 30 June 2027.
Generally binding Yes, until 30 June 2027.
Childcare cao
Day nurseries, out-of-school care, pre-school care and childminder agencies that provide care for payment or subsidy, until the children go to secondary school.
Term 1 January 2025 to 31 December 2026.
Generally binding Yes, until 31 December 2026.
Social Work cao
Welfare organisations: community centres, youth work, social work, debt counselling, advice for older people, support for informal carers, volunteer centres and shelters.
Term 1 August 2025 to 31 May 2027.
Generally binding Yes, until 31 May 2027.
Mental Health Care (GGZ) cao
Organisations in mental health care and addiction care.
Term 1 January 2025 to 31 July 2026.
Generally binding Was generally binding until 31 July 2026.
Youth Care cao
Youth care providers: outpatient help for young people and families, parenting training, crisis care, foster care, family homes and residential care, secure youth care, and child protection and juvenile probation.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Pharmacies cao
Community pharmacies, including a pharmacy in a health centre and pharmacy chains.
Term 1 July 2024 to 31 December 2027.
Generally binding Yes, for two years from the end of August 2025, so until the end of August 2027.
Veterinary Practices cao
Veterinary practices and clinics that are members of the employers' association BPW.
Term 1 January 2024 to 31 December 2026.
Generally binding No.
Hospitality and services
Hospitality cao
Businesses that provide lodging, meals or drinks for consumption on the premises, such as hotels, restaurants, cafés and snack bars.
Term 1 January 2025 to 31 December 2026.
Generally binding Yes, from 2 August 2025 until 31 December 2026.
Contract Catering cao
Employers mainly doing contract catering: company, institutional, inflight and education catering at a client's site.
Term 1 January 2026 to 31 December 2026.
Generally binding No, we found no generally binding declaration.
Cleaning cao
Cleaning and window cleaning companies that clean at a client's location.
Term 1 July 2026 to 30 June 2028.
Generally binding Requested from the Ministry of Social Affairs.
Private Security cao
Private security companies, alarm centres, cash and valuables transport and video surveillance centres licensed under the Wpbr.
Term 18 December 2024 to 27 December 2026.
Generally binding Yes, until 27 December 2026.
Hairdressing cao
All employers and employees in hairdressing, including wig and hairpiece makers.
Term 1 July 2025 to 31 December 2026.
Generally binding Yes, until 31 December 2026.
Recreation cao
Employers in holiday accommodation, such as campsites, bungalow parks and group accommodation, where guests stay at least 1 night for holidays or leisure.
Term 1 January 2024 to 31 December 2025.
Generally binding The 2024-2025 cao was generally binding from 8 August 2024.
Sport cao
National, regional and provincial non-profit organisations that provide facilities for sport or promote sport.
Term 1 January 2026 to 31 December 2027.
Generally binding No generally binding declaration found for the 2026-2027 cao.
Travel Industry cao
Companies that work as an tour operator or travel agent for more than half of their wage bill.
Term 1 July 2026 to 30 June 2027.
Generally binding No generally binding declaration found for the 2026-2027 cao.
Funeral Services cao
All employees of private funeral companies.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, from July 2026 until 31 December 2027.
Architecture Firms cao
All employees of architecture firms.
Term 1 July 2026 to 30 June 2028.
Generally binding No generally binding declaration found for the 2026-2028 cao.
Transport
Road Haulage cao
Companies that transport goods by road for payment, with or without a licence, and companies that hire out mobile cranes.
Term 1 January 2026 to 31 December 2026.
Generally binding Yes, from 7 July 2026 until 31 December 2026.
Patient Transport and Taxi cao
Companies that transport people by car for payment, such as taxi and patient transport.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, from 1 January 2026 until 31 December 2027.
Green and agriculture
Landscape Gardening cao
Companies doing landscape gardening, green space maintenance, tree care, green roofs and walls, interior planting or greenkeeping.
Term 1 July 2026 to 30 June 2027.
Generally binding No generally binding declaration found for the 2026-2027 cao.
Green Space, Earthmoving and Infrastructure cao
Companies that work with machines for others in agriculture, in building and maintaining green spaces with drainage and earthworks in the top layer, and with fertilisers.
Term 1 January 2025 to 30 September 2026.
Generally binding Was generally binding until 30 September 2026.
Greenhouse Horticulture cao
Companies where most working hours go to greenhouse horticulture: growing plants that are always under glass or plastic, including propagation companies.
Term 1 April 2026 to 31 March 2027.
Generally binding No generally binding declaration has been found yet for the 2026-2027 cao.
Open-field Horticulture cao
Companies where most working hours go to open-field cultivation: growing plants in the open air or not permanently under glass or plastic.
Term 1 July 2025 to 30 June 2027.
Generally binding Yes, until 30 June 2027.
Livestock Farming cao
Companies in dairy farming, pig farming and poultry farming, including hatcheries.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
Industry and crafts
Interior Construction and Furniture cao
Companies that make, process, upholster or repair furniture, and companies that make and fit interiors for buildings, ships and caravans.
Term 1 July 2026 to 31 January 2028.
Generally binding The previous cao was generally binding until 30 June 2026.
Graphic Media cao
Printers and other graphic media companies: companies that create, edit and reproduce text and images in printed or electronic form, and process them into a final product and distribute it.
Term 1 January 2026 to 31 December 2027.
Generally binding Yes, until 31 December 2027.
What you need to know about caos
The rules that apply to every cao.
| Generally binding | If a cao has been declared generally binding (AVV), it applies to all employers in the sector, even if you are not a member of the employers' association. |
|---|---|
| Without AVV | Then the cao applies to members of the employers' association, and to every employer who includes it in the employment contract. |
| Expired cao | The terms continue in existing employment contracts until there is a new cao (after-effect). An AVV does lapse on its end date. |
| Minimum wage | If a wage in the cao is lower than the statutory minimum wage, you pay the minimum wage. |
| Pension | A compulsory industry pension fund is separate from the cao. If you fall under the fund's compulsory scheme, you take part, even if the cao expires. |
| Which cao | That depends on your business's main activity and the scope of the cao. In case of doubt a committee of the cao parties often decides. |
Data per cao: 27 October 2026. We update the pages every month.
Frequently asked questions
Yes, if the cao has been declared generally binding and your business falls within its scope. Without an AVV it only applies if you are a member or if your employment contracts refer to it.
Look at what your business mainly does, measured by payroll or turnover, and compare that with the scope of the cao. Your SBI code at the Chamber of Commerce gives a first direction, but does not decide. In case of doubt you can ask the cao parties.
Yes. Most caos set minimum terms: paying more or giving more days off is always allowed. Less is not.
For staff already employed, the terms continue until there is a new cao. New staff at an employer who is not a member only fall under it if their contract refers to it. If a new cao with AVV arrives, it applies from its publication.
Would you rather we handled it?
We run your payroll under your cao: the right scale, supplements, pension and funds, and every pay rise on time. Tell us which cao you have and how many people you employ. You'll hear back within one working day.
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