{ "updated": "2026-10-07", "retrieved": "2026-10-07", "benchmark": "https://interimcto.be/benchmark/engineering-cost-benelux", "note": "Single source of truth for the Benelux engineering cost benchmark and the engineering cost calculator. Every figure carries its source. Derived values say how they were derived. Not legal or tax advice.", "assumptions": { "billableDaysPerMonth": 18, "hoursPerDay": 8, "contractorNoticeMonths": 1, "_why": "Assumptions, not sourced figures: 18 billable days a month and 8 hours a day turn hourly freelance rates into a monthly cost; 1 month of contract notice is assumed for freelance and agency capacity that is ended." }, "defaults": { "country": "BE", "counts": { "junior": 4, "mid": 8, "senior": 6, "lead": 2 }, "freelanceShare": 10, "cloudMonthly": 25000, "revenueMonthly": "", "releasesPerMonth": 8, "target": 15, "tenureYears": 4 }, "cloudRevenueBand": { "band": [0.06, 0.12], "quote": "For a typical SaaS company, cloud hosting costs usually account for 6%-12% of SaaS revenue.", "source": "EY, Cutting costs in the cloud: six strategies for SaaS companies, 31 August 2023", "url": "https://ey.com/en_us/insights/tmt/cutting-costs-in-the-cloud-six-strategies-for-saas-companies" }, "countries": { "BE": { "salary": { "monthlyGross": { "junior": 4150, "mid": 4750, "senior": 5650, "lead": 5650 }, "source": "Robert Half Salary Guide Belgium, Software Developer, national, 25th, 50th and 75th percentile (2027 guide). Monthly gross implied by the figures. Starting salaries in the role, no bonus.", "url": "https://www.roberthalf.com/be/en/job-details/software-developer", "gap": "No citable lead or architect figure for Belgium. The calculator uses the senior figure for lead." }, "employerCost": { "annualMonthsOfGross": 17.17, "derivation": "12 monthly salaries plus the end-of-year premium of 1 monthly salary (PC 200), both carrying 25 percent basic employer contribution (19.88 percent plus 4.27 percent wage moderation on wage plus contributions), plus double holiday pay of 92 percent of a monthly salary, which carries no employer contribution: 13 x 1.25 + 0.92 = 17.17. Excludes group insurance, meal vouchers, company car and other extras.", "sources": [ { "label": "RSZ/ONSS administrative instructions 2026/3, employer contributions", "url": "https://www.socialsecurity.be/employer/instructions/dmfa/nl/latest/instructions/socialsecuritycontributions/contributions.html" }, { "label": "FOD WASO, PC 200 end-of-year premium", "url": "https://werk.belgie.be/sites/default/files/nl/themas_themes/detachering_detachement/regles_rechtsregels/200nl201601.pdf?id=44468" }, { "label": "RSZ/ONSS administrative instructions 2026/3, holiday pay", "url": "https://www.socialsecurity.be/employer/instructions/dmfa/nl/latest/instructions/salary/particularcases/holidaypay.html" } ] }, "freelance": { "dayRate": 722.5, "source": "Freelancers in Belgium, Market rates for freelancers in Belgium, IT and software, 28 March 2025. Community survey without published sample size.", "url": "https://freelancersinbelgium.be/market-rates-for-freelancers-in-belgium/" }, "agency": { "hourly": 95, "source": "Teamleader, Het Uur, median hourly price for IT and programming services companies in Belgium, 2023 data", "url": "https://go.teamleader.eu/hubfs/2.%20be/nl/HetUrr/BE-NL_HetUur_Ebook.pdf" }, "cloudPerEngineerBand": null, "exit": { "noticeUnit": "weeks", "notice": [[0, 1], [0.25, 3], [0.34, 4], [0.42, 5], [0.5, 6], [0.75, 7], [1, 8], [1.25, 9], [1.5, 10], [1.75, 11], [2, 12], [3, 13], [4, 15], [5, 18], [6, 21], [7, 24], [8, 27], [9, 30], [10, 33], [11, 36], [12, 39], [13, 42], [14, 45], [15, 48], [16, 51], [17, 54], [18, 57], [19, 60], [20, 63]], "noticeSource": { "label": "FOD WASO, notice periods for contracts started from 1 January 2014, dismissal by the employer", "url": "https://werk.belgie.be/nl/themas/arbeidsovereenkomsten/einde-van-de-arbeidsovereenkomst/einde-van-de-arbeidsovereenkomst-11" }, "severanceMonthsPerYear": [0, 0], "procedureMonths": [0, 0], "collective": { "threshold": 10, "months": [1, 2], "why": "Renault procedure: no notice can be given during the information and consultation phase (no statutory length) nor during the 30-day waiting period after notifying the regional employment service, which the director can extend to 60 days. The band counts only the 30 to 60 days. The lowest trigger is 10 dismissals in 60 days in a unit of more than 20 staff.", "source": { "label": "FOD WASO, collective dismissal, information and consultation procedure", "url": "https://werk.belgie.be/nl/themas/herstructurering/collectief-ontslag/informatie-en-raadplegingsprocedure" } } } }, "NL": { "salary": { "monthlyGross": { "junior": 3917, "mid": 5000, "senior": 6375, "lead": 8125 }, "source": "The Search Company salary guide 2026 via Dutch IT Channel: Java or Python developer, gross annual excluding bonus. Junior EUR 42 000 to 52 000, medior EUR 52 000 to 68 000, senior EUR 68 000 to 85 000, lead EUR 85 000 to 110 000. Midpoints divided by 12. Treated as excluding the 8 percent holiday allowance.", "url": "https://www.dutchitchannel.nl/blog/726995/salarisgids-2026-tech-lonen-stijgen-door-eindhoven-blijft-koploper", "check": { "label": "Robert Half NL, Software Developer, median 4 951 (2026 guide)", "url": "https://www.roberthalf.com/nl/en/job-details/software-developer" } }, "employerCost": { "annualMonthsOfGross": 15.27, "derivation": "12 monthly salaries plus 8 percent holiday allowance, with 2026 employer premiums on top: AWf low 2.74, Aof low 6.27, average Whk 1.52, Wko 0.50, Ufo 0.68, Zvw employer levy 6.10, total 17.81 percent: 12 x 1.08 x 1.1781 = 15.27. Premiums stop at the maximum premium wage of EUR 79 409 a year. Excludes pension, which depends on sector and employer.", "sources": [ { "label": "Belastingdienst, tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026", "url": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b63fd.pdf" }, { "label": "UWV, premiepercentages WGA en Ziektewet 2026", "url": "https://www.uwv.nl/nl/magazines-nieuwsbrieven/nieuwsbrief-werkgevers/nieuwe-premiepercentages-wga-en-ziektewet-2026" }, { "label": "Rijksoverheid, hoe hoog is mijn vakantiegeld", "url": "https://www.rijksoverheid.nl/onderwerpen/vakantiedagen-en-vakantiegeld/vraag-en-antwoord/hoe-hoog-is-mijn-vakantiegeld" } ] }, "freelance": { "dayRate": 752, "source": "Knab, Zzp Uurtarievenboekje 2026: average EUR 94 an hour excluding VAT for a self-employed software developer. Times 8 hours.", "url": "https://bieb.knab.nl/ondernemen/wat-verdient-een-software-developer-zzp-bekijk-uurtarief-en-winst" }, "agency": { "hourly": 106, "source": "Simplicate, Agencies Benchmark Report Q4 2025, average base hourly rate July to September 2025", "url": "https://static.simplicate.com/files/Benchmark-Report-Q4-2025/Benchmark-report-Agencies-Q4.pdf" }, "cloudPerEngineerBand": null, "exit": { "noticeUnit": "months", "notice": [[0, 1], [5, 2], [10, 3], [15, 4]], "noticeSource": { "label": "Rijksoverheid, opzegtermijn werkgever", "url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/iemand-ontslaan-opzegtermijn-werkgever" }, "severanceMonthsPerYear": [0.3333, 0.3333], "severanceCap": 102000, "severanceCapOrAnnualSalary": true, "severanceSource": { "label": "Rijksoverheid, hoe hoog is de transitievergoeding (maximum EUR 102 000 from 1 January 2026, or 1 annual salary if higher)", "url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "procedureMonths": [0, 1], "procedureWhy": "Low end: settlement agreement, no UWV procedure. High end: UWV permit route. UWV publishes about 4 weeks for its permit on grounds of long-term disability and no figure for economic grounds, so 1 month is a placeholder, not a sourced duration.", "collective": { "threshold": 20, "months": [0, 1], "why": "WMCO: 20 or more dismissals within 3 months in one UWV work region. 1 month waiting time from the complete notification, waived when the unions confirm in writing.", "source": { "label": "UWV, collectief ontslag", "url": "https://www.uwv.nl/nl/ontslag/collectief-ontslag" } } } }, "DE": { "salary": { "monthlyGross": { "junior": 3633, "mid": 4283, "senior": 5425, "lead": 5908 }, "source": "Stepstone salary pages 2026, annual gross divided by 12. Junior: lower end of the IT-Softwareentwickler range (EUR 43 600), Stepstone has no junior page. Mid: Software Developer median EUR 51 400. Senior: Senior Software Developer median EUR 65 100. Lead: Teamleiter Softwareentwicklung median EUR 70 900.", "url": "https://www.stepstone.de/gehalt/Software-Developer.html", "check": { "label": "Bundesagentur fur Arbeit, IT specialists 2025, median EUR 6 114 a month", "url": "https://statistik.arbeitsagentur.de/DE/Statischer-Content/Statistiken/Themen-im-Fokus/Berufe/AkademikerInnen/Berufsgruppen/2-2-Informatik.html" } }, "employerCost": { "annualMonthsOfGross": 14.74, "derivation": "12 monthly salaries, no statutory 13th month. 2026 employer shares below the contribution ceilings: pension 9.3, unemployment 1.3, health 7.3 plus half the 2.9 average additional rate, long-term care 1.8, U2 0.44, U3 0.15, accident insurance 1.08 on average: 22.82 percent. 12 x 1.2282 = 14.74. Excludes U1, which applies to employers with up to 30 staff. Health and care stop at EUR 5 812.50 a month, pension and unemployment at EUR 8 450.", "sources": [ { "label": "Deutsche Rentenversicherung, Werte der Rentenversicherung", "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html" }, { "label": "Bundesgesundheitsministerium, Beitrage", "url": "https://www.bundesgesundheitsministerium.de/beitraege" }, { "label": "TK Firmenkunden, aktuelle Beitragssatze 2026", "url": "https://www.tk.de/firmenkunden/versicherung/beitraege-faq/beitragssaetze/aktuelle-beitragssaetze-in-der-sozialversicherung-2031554" }, { "label": "DGUV, Zahlen 2025", "url": "https://dguv.de/de/mediencenter/pm/zahlen-2025.jsp" }, { "label": "Bundesregierung, Beitragsbemessungsgrenzen 2026", "url": "https://www.bundesregierung.de/breg-de/aktuelles/beitragsbemessungsgrenzen-2386514" } ] }, "freelance": { "dayRate": 840, "source": "freelancermap Freelancer-Kompass 2025 via Computerwoche: IT freelancers average EUR 105 an hour. Times 8 hours.", "url": "https://www.computerwoche.de/article/3853444/freelancer-kompass-2025-it-freiberufler-verdienen-105-euro-in-der-stunde.html" }, "agency": null, "cloudPerEngineerBand": null, "exit": { "noticeUnit": "months", "notice": [[0, 0.92], [2, 1], [5, 2], [8, 3], [10, 4], [12, 5], [15, 6], [20, 7]], "noticeSource": { "label": "BGB section 622", "url": "https://www.gesetze-im-internet.de/bgb/__622.html" }, "severanceMonthsPerYear": [0, 0.5], "severanceSource": { "label": "KSchG section 1a: 0.5 monthly salaries per year of service, an option for operational dismissals, not a general entitlement", "url": "https://www.gesetze-im-internet.de/kschg/__1a.html" }, "procedureMonths": [0, 0], "collective": { "threshold": 6, "months": [0, 1], "why": "KSchG section 17: more than 5 dismissals within 30 days in an establishment of more than 20 staff. Section 18: dismissals take effect no earlier than 1 month after the notification, extendable to 2. The 1 month usually runs inside the notice period, so the low end adds nothing and the high end adds the extension.", "source": { "label": "KSchG sections 17 and 18", "url": "https://www.gesetze-im-internet.de/kschg/__17.html" } } } } } }