Contract Catering cao. What an employee really costs you.
An employee in part B, job group V, step 4, on €16.47 per hour costs you about €45,600 per year in 2026, 1.40 times the gross wage. Per productive hour that is €27.43. Below you see where that comes from, and you calculate it for your own employee.
Calculate your employeeThe Contract Catering cao in brief
What the cao means for the employer, as of 27 October 2026.
| Who it covers | Employers mainly doing contract catering (50% or more of the payroll): company, institutional, inflight and education catering at a client's site. The cao was concluded by 8 large employers: Albron, Appel, Gate Gourmet, Hutten, ISS, KLM Catering Services, Sodexo and Vitam. A small caterer is usually not covered. |
|---|---|
| Term | 1 January 2026 to 31 December 2026. In 2026 the parties are examining whether the sector can join the Hospitality cao from 2027. |
| Generally binding (AVV) | No, we found no generally binding declaration. The cao applies to the 8 employers that concluded it. The employers' associations Veneca and VOCC were dissolved on 1 January 2026. |
| Working week | Part B 38 hours, part A 40 hours with scheduled time off |
| Part A and part B | Part A applies to those who already worked under the cao on 31 March 2022. Part B applies to everyone hired from 1 April 2022. |
| Basic wage per hour part B from 1 January 2026 | Aged 20 or over: group I+II €14.71, group V €15.21, group VI €16.07. Step 4 in group V is €16.47. |
| Wage increase | On 1 January 2026 2.5% for scale 3 and higher, after at least 1 year of service. Scales 1 and 2 2.16%, at least the minimum wage. |
| One-off payment | €225 gross in October 2026 for a full working week, for those employed on 1 October 2025 and 1 October 2026. Not in the example. |
| Pension | Hospitality & Catering pension fund (PH&C). Employer and employee each pay 8.4% retirement pension and 0.17% survivors' pension. |
| Pension base | Wage including holiday pay, up to €52,294, minus the franchise of €15,308 (survivors' pension without franchise) |
| Funds | Since 2026 no more deduction of 0.2% for FBA/FBS |
| Holidays | 25 holidays and 8% holiday pay |
| Sick pay | 70%, topped up to 95% in weeks 1 to 13, 90% in weeks 14 to 52 and 80% in weeks 53 to 104, under conditions |
| Whk premium sector 34 Catering | 3.55% in 2026, 3.74% in 2027 (small employer) |
Sources: Contract Catering cao 2026 (CNV, final text), wage table part B from 1 January 2026, CNV on the negotiated result of December 2025, PH&C premiums 2026, Whk decision 2026 and UWV 2027. Rounded, not a payslip.
Example calculation 2026
An employee in part B, job group V, step 4, on €16.47 per hour, permanent contract, small employer, 5% sickness.
| Gross wage (16.47 per hour, 38 hours) | €32,545 |
|---|---|
| Holiday pay | €2,604 |
| Employer contributions (WW, WIA, Whk, Zvw) | €6,734 |
| Pension (employer share) | €1,791 |
| Cao funds | €0 |
| Sickness insurance (2.5%) and other costs | €1,879 |
| Total per year | €45,552 |
| Times the gross wage | 1.40 |
| Productive hours per year | 1,661 |
| Cost per productive hour | €27.43 |
| Cost per billable hour (15% non-productive) | €32.27 |
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Frequently asked questions
An employee in part B, group V, step 4, costs about 45,500 euros per year in 2026, 1.40 times the gross wage of just over 32,500 euros. That is because of the holiday pay, the PH&C pension and the employer contributions, with a Whk premium of 3.55%. Per productive hour that is 27.39 euros.
Usually not. In 2026 the cao was concluded by 8 large employers, and we found no generally binding declaration. If you are not one of them, you are not bound by this cao. Note: the Hospitality cao does not apply to employees within the scope of the Contract Catering cao. If you mainly serve meals and drinks in your own premises, such as a restaurant or café, you fall under the Hospitality cao.
8.4% of the wage including holiday pay up to 52,294 euros, minus the franchise of 15,308 euros, plus 0.17% on the whole wage up to 52,294 euros for the survivors' pension. For this employee that is about 1,730 euros per year. The employee pays the same.
Part A applies to employees who already worked under this cao on 31 March 2022. They work 40 hours with scheduled time off. Part B applies to everyone hired from 1 April 2022. Part B works 38 hours and uses the jobs and wage amounts of the hospitality sector.
Yes. Anyone employed on 1 October 2025 and on 1 October 2026 receives 225 euros gross in October 2026 for a full working week. A part-time employee receives a share in proportion to his hours. This amount is not in the example.
The cao runs until 31 December 2026. The parties are examining whether the sector can join the Hospitality cao from 2027. If there is no new agreement by 1 January 2027, the terms of this cao continue to apply until there is a new one. The Whk premium for the sector goes from 3.55% to 3.74%.
At the wage from the example, €2,712.06 gross per month, the employee keeps about €2,351.51 net per month in 2026. €149.22 comes off for pension, funds and insurance, and €211.33 payroll tax. Work it out for your own employee with the gross to net calculator.
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