Joinery Industry cao. What an employee really costs you.
An employee in pay scale E, step 5, on €21.33 per hour costs you about €60,000 per year in 2026, 1.44 times the gross wage. Per productive hour that is €37.78. Below you see where that comes from, and you calculate it for your own employee.
Calculate your employeeThe Joinery Industry cao in brief
What the cao means for the employer, as of 27 October 2026.
| Who it covers | Companies that make joinery of wood or plastic for others using machines, such as window frames, windows, doors, stairs and facade elements. Also companies that rent out or lease joinery as well, and contract sawing and planing for joinery. |
|---|---|
| Term | 1 March 2025 to 28 February 2027 |
| Generally binding (AVV) | Yes, until 28 February 2027 (Government Gazette 2026, 14580). Also if you are not a member of an employers' organisation. |
| Working week | 37.5 hours |
| Monthly wage step 5 from 1 January 2026 | Scale C €2,862.84, scale E €3,406.04, scale G €4,411.57. Plus 1.75% from 1 July 2026. |
| Wage increase | 3.75% on 1 July 2025 with a one-off €750, 2.0% on 1 January 2026 and 1.75% on 1 July 2026 |
| Pension | bpfBOUW. Retirement pension 22% (employer 15.2312%), risk product 3.73% (employer 2.5824%), disability pension 0.2% (employer 0.13%). Employer total 17.94%. |
| Pension base | Wage plus 8.33% holiday allowance, up to €82,494.75, minus the franchise of €19,172 |
| Funds (employer) | Social and Employment Fund Joinery Industry (SSWT) 1.66% of the wage |
| Holiday allowance | 8.33% |
| Days off | 32 holidays at 37.5 hours, no scheduled days off. If your company works 40 hours, 14 scheduled days off are added. |
| Sick pay | 100% in the first year, 70% in the second year. From the 3rd sickness report in a year the first day may be a waiting day. |
| Travel | Commuting €0.23 per km from 5 to 50 km one way, under 5 km €1 per day. Travel hours above 1 hour per day for work away from the home base. |
| Whk premium joinery sector | 1.06% in 2026, 1.14% in 2027 |
Sources: Joinery Industry cao 2025-2027 with interim changes from 1 January 2026 (FNV), Government Gazette 2026, 14580, bpfBOUW premiums 2026, Tax Administration and UWV. Rounded, not a payslip.
Example calculation 2026
An employee in pay scale E, step 5, on €21.33 per hour, permanent contract, small employer, 5% sickness.
| Gross wage (21.33 per hour, 37.5 hours) | €41,593 |
|---|---|
| Holiday pay | €3,465 |
| Employer contributions (WW, WIA, Whk, Zvw) | €7,511 |
| Pension (employer share) | €4,645 |
| Cao funds | €690 |
| Sickness insurance (2.5%) and other costs | €2,126 |
| Total per year | €60,031 |
| Times the gross wage | 1.44 |
| Productive hours per year | 1,589 |
| Cost per productive hour | €37.78 |
| Cost per billable hour (15% non-productive) | €44.45 |
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Frequently asked questions
An employee in scale E, step 5, on 21.33 euros per hour costs about 60,000 euros per year in 2026, 1.44 times the gross wage of almost 41,600 euros. That is because of the bpfBOUW pension, the holiday allowance of 8.33%, the employer contributions and the SSWT premium. Per productive hour that is about 37.80 euros.
17.94% of the pension base: wage plus 8.33% holiday allowance, up to 82,494.75 euros, minus the franchise of 19,172 euros. For an employee in scale E, step 5, that is just over 4,600 euros per year. The employee pays 7.99% himself.
32 holidays with a 37.5-hour week. Since 1 March 2024 the 7 scheduled days off have been converted into holidays. If your company works 40 hours per week, the employee gets 14 scheduled days off on top. The wage then stays based on 37.5 hours.
At 37.5 hours per week there are almost 1,960 paid hours. After 32 holidays, 6 public holidays and 5% sickness about 1,590 remain.
100% in the first year of sickness and 70% in the second. If an employee reports sick for the 3rd time in a year, the first day may be a waiting day, without pay. After an accident at work or a life-threatening illness you pay 100% for 2 years.
The cao and the declaration of general application run until 28 February 2027. Nothing has been agreed yet on wages after that. We will update this page as soon as there is a new cao and the premiums for 2027 are known.
At the wage from the example, €3,466.12 gross per month, the employee keeps about €2,784.84 net per month in 2026. €176.03 comes off for pension, funds and insurance, and €505.25 payroll tax. Work it out for your own employee with the gross to net calculator.
Your employee properly arranged
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