See what your team costs in 2027 under the horeca CAO. Add each job, and the calculator adds vacation pay, pension and employer premiums. You also see how much more you'll pay from January 1.
Your team
Add each job on your team. If three people do the same job, set People to 3.
Premium settings
WW premium: low for permanent contracts, high for flex. Premiums are charged up to the maximum premium wage.
Compare with your revenue
Optional. Add your revenue to see your labor cost percentage.
Using Tebi? Insights › Labor cost tracks this every week, imported from Eitje or entered by hand.
Enter your revenue to see this.
Enter your revenue to see this.
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That's €2,971 a year more than the same team in 2026 (€16,473 per month).
Provisional: the 2027 premiums are the ones announced on Prinsjesdag, and the new CAO table isn't agreed yet. Until then we use the current table, raised to the 2027 minimum wage where needed.
How it adds up
Per month, whole team, 2027
An estimate, not a payslip. Check the final amounts with your payroll administrator.
3
Download your PDF.
One page for your budget or your accountant: every job, its 2027 wage and the increase from January 1. Or send it on WhatsApp. The link opens the same team.
Your labor cost, next to your revenue.
This calculator plans next year. Tebi shows how each week actually went: Insights › Labor cost puts your labor cost next to your net revenue, day by day. Import it from Eitje, or add it by hand.
The hourly wage per function group for skilled staff aged 20 and older, and the jobs in each group. From January 1, 2027, no one 21 or older earns less than €15.29, which lifts groups I+II to V. Groups VI and up stay the same until a new CAO.
Typical jobs from KHN's job handbook (2024). The actual group depends on the work.
Sources: KHN (horeca CAO wage tables, job handbook), Rijksoverheid (minimum wage 2027), Belastingdienst (premiums). Checked November 10, 2026.
For unskilled staff. Skilled staff earn their function group's wage (see the table above).
From January 1, 2027, the minimum wage for staff 21 and older is €15.29 an hour, up from €14.99.
The minimum wage rises to €15.29.
The statutory minimum wage rises 2% to €15.29 an hour. Youth rates rise more: 87.5% at 20, 75% at 19 and 62.5% at 18. The separate BBL rates disappear.
Employer premiums go up.
Announced on Prinsjesdag: the Aof premium rises to 6.67% for small employers (from 6.27%) and 8.03% for large ones (from 7.63%). The Zvw levy goes to 6.27% (from 6.10%). The WW premium stays the same. Final figures follow in December.
A new CAO is being negotiated.
The horeca CAO runs until December 31, 2026. Until KHN and the unions agree a new one, current wages apply, raised to the minimum wage where needed. PH&C sets the 2027 pension premium in January.
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