Hairdressing cao. What an employee really costs you.
A hair stylist in pay scale 2, step 2, on €15.84 per hour costs you about €44,000 per year in 2026, 1.41 times the gross wage. Per productive hour that is €26.51. Below you see where that comes from, and you calculate it for your own employee.
Calculate your employeeThe Hairdressing cao in brief
What the cao means for the employer, as of 27 October 2026.
| Who it covers | All employers and employees in hairdressing, including wig and hairpiece makers. The cao also applies to interns in hairdressing. |
|---|---|
| Term | 1 July 2025 to 31 December 2026 |
| Generally binding (AVV) | Yes, until 31 December 2026 (decision of 19 November 2025, Government Gazette 2025, 36597). Also if you are not a member of ANKO. |
| Working week | 38 hours in a five-day week |
| Monthly wage from 1 July 2026 | Aged 21 and over, pay structure A: scale 1 step 0 €2,489.01, scale 2 step 2 €2,608.60, scale 4 step 0 €2,786.60 |
| Wage increase | 4% on 1 November 2025 and 1.5% on 1 July 2026 for those aged 21 and over |
| Pension | Pensioenfonds Kappers. Premium 13.90%. Employer 6.95%, employee 6.95%. |
| Funds | Hairdressing Social Fund (training and development): 0.6% of the payroll. You may deduct at most 0.3% from the wage, so you pay at least 0.3% yourself. |
| Pension base | Basic wage including holiday allowance, up to €79,409. There is no franchise. |
| Pay structure B | Basic wage at 98% of structure A, plus commission above a target turnover. Only for employers already using structure B. |
| Holiday pay | 8% of the wage |
| Days off | 25 holidays. After 5 years of service 1 extra day, rising to 4 extra days after 20 years. |
| Sickness and holidays | No sickness report in a year: 1 extra holiday. Per sickness report 1 day less, at most 2 per year. |
| Sick pay | 100% in the first 52 weeks, 70% in the second year |
| Training budget | €200 per employee from 1 November 2025 to 31 December 2026 |
| Whk premium sector 17 Retail and crafts | 1.93% in 2026, 2.12% in 2027 (small employer) |
Sources: Hairdressing cao 1 July 2025 to 31 December 2026 (CNV), Government Gazette 2025, 36597, Pensioenfonds Kappers calculation examples and premium 2026, Whk decision 2026 and UWV 2027. Rounded, not a payslip.
Example calculation 2026
A hair stylist in pay scale 2, step 2, on €15.84 per hour, permanent contract, small employer, 5% sickness.
| Gross wage (15.84 per hour, 38 hours) | €31,300 |
|---|---|
| Holiday pay | €2,504 |
| Employer contributions (WW, WIA, Whk, Zvw) | €5,929 |
| Pension (employer share) | €2,349 |
| Cao funds | €94 |
| Sickness insurance (2.5%) and other costs | €1,845 |
| Total per year | €44,021 |
| Times the gross wage | 1.41 |
| Productive hours per year | 1,661 |
| Cost per productive hour | €26.51 |
| Cost per billable hour (15% non-productive) | €31.19 |
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Frequently asked questions
A hair stylist in pay scale 2, step 2, costs about 44,000 euros per year in 2026, 1.40 times the gross wage of just over 31,000 euros. That is because of the pension, the holiday pay and the employer contributions. Per productive hour that is 26.51 euros.
6.95% of the basic wage including holiday allowance, up to 79,409 euros. There is no franchise, so you pay from the first euro. For this hair stylist that is about 2,350 euros per year. The employee also pays 6.95% himself.
At the first sickness report in a year 1 holiday is cancelled, at the second another 1. No more than 2 days per year are cancelled. If an employee does not report sick for a whole year, he gets 1 extra holiday.
In pay structure B the basic wage is 98% of structure A. On top of that the employee receives commission if his turnover exceeds a target turnover. During this cao you cannot newly choose structure B. It only applies if you already used it.
Yes. The cao has been declared generally binding until 31 December 2026. The Pensioenfonds Kappers pension is also compulsory for employees aged 18 and over.
The cao and the generally binding declaration run until 31 December 2026. If there is no new cao by 1 January 2027, the terms continue to apply until there is a new one. The Whk premium for the sector goes from 1.93% to 2.12%. As soon as there is a new cao, we will update this page.
At the wage from the example, €2,608.32 gross per month, the employee keeps about €2,251.89 net per month in 2026. €203.60 comes off for pension, funds and insurance, and €152.83 payroll tax. Work it out for your own employee with the gross to net calculator.
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