WNT Calculator

€ 49 / calculation

v1.0.0 · vintage client-2026-07

1 · Year & sector

Choose the norm year and sectoral regulation; the remuneration class sets the base norm.

Year

The calendar year whose WNT norm applies (2024, 2025 or 2026).

Sector

Choose the sectoral regulation the institution falls under. Without a sectoral regulation the general remuneration maximum applies.

Remuneration class

The remuneration class follows from the sectoral regulation (complexity points, size). The highest class equals the general remuneration maximum.

2 · Function & employment

Top executive, supervisory board (WNT art. 3.7) or a role fulfilled without employment (Uitvoeringsbesluit WNT art. 4).

Function type

Top executive: the full sectoral norm. Supervisory chair: 15% of the norm; supervisory member: 10% of the norm (WNT art. 3.7).

Employment type

Self-employed (interim): during the first 12 months the monthly maxima and hourly rate of Uitvoeringsbesluit WNT art. 4 apply.

3 · Pro-rating

The maximum is reduced pro rata to months and part-time factor.

Months in function

#months

1 to 12. For self-employed in months 1–6 or 7–12: the months within this period (at most 6 count).

FTE (%)

Part-time factor in percent (1–100). The maximum is reduced proportionally. Not applied to supervisory board members or the self-employed monthly caps.

4 · Remuneration (WNT art. 1.1)

All components of remuneration for the period.

Salary (gross)

€

Gross salary for the period, including holiday allowance, year-end bonus and variable pay (WNT art. 1.1).

Taxable expense reimbursements

€

Only taxable fixed and variable expense reimbursements count as remuneration.

Employer pension contribution

€

Deferred remuneration: the employer share of pension contributions. For health insurers this amount is added on top of the norm.

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