HOP is for all employers and employees in the hospitality industry. This includes hotels, guesthouses, restaurants, cafes, cafeterias, lunchrooms and catering companies. Exceptions are the recreation and contract catering sectors. Do you work in one of these sectors? Then take a look at: kikk-recreatie.nl or werkenincontractcatering.nl.
Frequently asked questions
HOP answers all your questions
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Top 5 frequently asked questions
For premium collection, HOP is connected to the 'Loonaafgifteketen (LAK)', one of the government's largest information chains. The LAK is managed by the Tax Administration, UWV and CBS. Through this chain, HOP periodically receives data on the salaries paid by companies classified in sector 33: hotel, restaurant, café and related businesses and guesthouse and room rental companies.
According to the information from the LAK, your company is classified in sector 33. This sector classification corresponds to the scope of application of the collective labour agreement HOP, which sets out the agreements on HOP. Based on this information, you are therefore (compulsorily) affiliated to HOP and receive correspondence and invoices from us.
If you think you have been wrongly notified, please contact HOP's helpdesk on 088 003 96 00 or facturatie@horecaontwikkelplatform.nl. Please include your Chamber of Commerce number (KVK-number).
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Welcome letter, invoicing & payment
In week 45/46, you will receive a welcome letter from HOP1. In it, we will ask you to complete details. After completing your details, you will receive in:
- In November 2025, the first invoice (for the period April to June 2025).
- In December 2025, the second invoice will follow (for the period July to September 2025).
From 2026, you will receive a premium invoice after each quarter.
1 Sole proprietorships covered by the collective agreement will receive information on the start of premium collection at a later date.
Only in November and December of 2025 will you receive two invoices shortly after each other. This is due to the setting up of the new portal and billing system. From 2026, you will receive an invoice for the HOP premium after each quarter.
Yes, you can enter your IBAN and SEPA mandate for direct debit in the portal. In the welcome letter you will receive in week 45/46 2025, you can indicate your preferences via a QR code.
For premium collection, HOP is connected to the 'Loonaafgifteketen (LAK)', one of the government's largest information chains. The LAK is managed by the Tax Administration, UWV and CBS. Through this chain, HOP periodically receives data on the salaries paid by companies classified in sector 33: hotel, restaurant, café and related businesses and guesthouse and room rental companies.
According to the information from the LAK, your company is classified in sector 33. This sector classification corresponds to the scope of application of the collective labour agreement HOP, which sets out the agreements on HOP. Based on this information, you are therefore (compulsorily) affiliated to HOP and receive correspondence and invoices from us.
If you think you have been wrongly notified, please contact HOP's helpdesk on 088 003 96 00 or facturatie@horecaontwikkelplatform.nl. Please include your Chamber of Commerce number (KVK-number).
You will receive a separate invoice for each payroll tax number.
About HOP
HOP is a collaboration between all people who work and do business in the hospitality industry. We originated from the hospitality industry collective labour agreement. In it, employees and employers agreed to start a development fund for the hospitality industry. This is a pot of money with a special purpose. The aim of HOP is to make the hospitality industry stronger, more attractive and ready for the future.
Premium
Tot het premieplichtig loon HOP behoort het loon in de zin van hoofdstuk 3 van de Wet financiering sociale verzekeringen, met uitzondering van:
a. uitkeringen en verstrekkingen ingevolge de Wet op de arbeidsongeschiktheidsverzekering, de Wet werk en inkomen naar arbeidsvermogen of de Werkloosheidswet en hierop door de werkgever verstrekte aanvullingen;
b. het genot van een door de werkgever ter beschikking gestelde auto;
c. het loon dat betrekking heeft op de periode vanaf de eerste dag van de maand waarin de medewerker de AOW-gerechtigde leeftijd bereikt.
Het loon dat meer heeft bedragen dan het voor het betreffende jaar geldende maximum premieloon als bedoeld in hoofdstuk 3 van de Wet financiering sociale verzekeringen, blijft buiten aanmerking voor de toepassing van deze regeling. Indien de dienstbetrekking een deel van een kalenderjaar betreft, dan wel de werknemer minder dan de volledige arbeidstijd werkzaam is, wordt het maximum premieloon naar evenredigheid toegepast. Daartoe wordt het maximum premieloon uitgedrukt in een uurbedrag door het maximum premieloon op jaarbasis te delen door het aantal uren per jaar volgens de voor het functieniveau geldende normale arbeidsduur in de sector-cao, waarbij het maximum uurloon op eurocenten op vijf cijfers achter de komma wordt afgerond.
Hoogte van de premie
De hoogte van de premie wordt jaarlijks door cao-partijen vastgesteld en bedraagt maximaal 0,2% van het premieplichtig loon over het desbetreffende jaar. De actuele hoogte van de premie wordt vermeld op www.horecaontwikkelplatform.nl. Jaarlijks uiterlijk in december wordt de hoogte van de premie voor het eerstvolgende kalenderjaar op deze website gepubliceerd. Als cao-partijen geen overeenstemming bereiken over de hoogte van de premie voor het eerstvolgende kalenderjaar, dan blijft de premie ongewijzigd.
De werknemer is als zijn aandeel in de bijdrage aan HOP een premie verschuldigd van maximaal 0,1% van zijn premieplichtig loon. De werkgever is verplicht het aandeel van de werknemer in de premie van HOP te vorderen door inhouding per maand op diens loon.
- BBL apprentices are employees, for which premium has to be paid.
- VT apprentices and trainees are not employees, for which no premium has to be paid.
No premium is withheld from employees earning the statutory minimum wage. For employees earning the statutory minimum wage, the employer pays both the employer and employee portion.
To determine whether or not premium is withheld from the employee, look at the employee's hourly wage at which the employee is graded, regardless of any allowances during the time period.
Employer & HOP
HOP invests in the development and future of the entire hospitality sector. By investing together, we work towards a better future for everyone in the hospitality industry, think:
- Better working conditions: HOP invests in improved working conditions, contributing to a more pleasant working environment and reduced absenteeism and turnover.
- Attracting new employees to the sector: HOP encourages the influx of new talent through promotional campaigns and cooperation with education.
- Properly linking education and practice: HOP supports initiatives where hospitality education is better aligned with practice. This means new employees are better prepared for work in practice.
This is how we ensure that the hospitality industry is an attractive place to work, develop and do business.
Read more about the premieplichtig loon and what exceptions there are.
Employers must deduct premium from employees from 1 April 2025. Employers will receive a welcome letter in November 2025 asking for data to be completed. They will then receive the first two invoices for 2025 in November and December. From 2026, employers will receive an invoice for HOP premium collection after the end of each quarter.
The premium must appear as a separate item in your payroll records. Read more about premium collection.
Employee & HOP
HOP is an agreement from the hospitality industry collective agreement 2024. Employers and employees have agreed to invest together in the future of the sector. Everyone working in the hospitality industry contributes to this via a small contribution.
HOP does not fund individual offerings, but supports projects that make the whole sector stronger, more attractive and future-proof. Think of:
- improvement of working conditions;
- campaigns that raise positive awareness of working in the hospitality industry;
- projects that promote training and development;
- innovations that make work more fun, healthier or smarter.
As an employee, you will also benefit from the positive effects of these industry-wide improvements.
Your net pay is affected by taxes and contributions, such as those from HOP. The exact impact on your take-home pay depends on your personal situation.
Contributions from employers and employees are used to fund sector-wide projects that benefit the entire hospitality industry. HOP therefore does not provide individual offers, but supports joint initiatives that contribute to better work, development and new people entering the sector.
Check out the HOP-projects
Building your future together in the hospitality industry
