PSO levels and calculation
The PSO Performance Ladder (PSO-Prestatieladder) has five levels: Aspirant status, Basic level, level 1, level 2 and level 3, plus the separate PSO 30+ recognition. Your level follows from one percentage: the weighted number of FTE from the PSO target group, divided by your total number of FTE, plus your social purchasing. You compare that percentage with a standard for companies of your size. Level 3 means you belong to the 10% best performing companies. This is set out in the PSO manual 2.6 from TNO , which applies to applications from 1 October 2026.
You can read what the PSO Performance Ladder is on the hub page. You can work out your provisional level for free in the calculation tool of PSO-Nederland . For what a level gives you, see PSO in tenders.
On this page
What each level means.
The PSO levelsWeighting by target group and contract type.
Direct contributionConverting social purchasing into FTE.
Indirect contributionA company with 30 employees, calculated in full.
Worked exampleThe PSO levels at a glance
The standards are based on national figures from TNO for employers with at least one employee from the target group. A level therefore tells you where you stand compared with similar companies. In addition to the standard, you must also meet the qualitative PSO requirements. Which year counts is set out in reference year and reference date, and who counts in your company size is covered in company size in the PSO.
| Level | What it means | Qualitative requirements |
|---|---|---|
| Aspirant status | You do not yet meet the standard, but you have a plan of action to reach at least the Basic level within 2 years | Plan of action, adopted by the board and being carried out |
| Basic level | Better than average: top 50% | Yes |
| Level 1 | Above average: top 35% | Yes |
| Level 2 | Well above average: top 22.5% | Yes |
| Level 3 | Leader: top 10% | Yes |
| PSO 30+ | In addition to level 3: at least 30% of your staff belong to the target group | Yes |
The qualitative requirements cover policy on inclusion, suitable work, an inclusive working culture, functioning and development, and expert support. The auditor tests these in conversations with the board, managers and employees from the target group.
Calculating the direct social contribution
Your direct contribution is the number of FTE from the PSO target group, weighted by their starting position and contract type, divided by your total number of FTE. The starting position is the scheme that applied to someone when they started with you.
| Starting position on entry | Weighting |
|---|---|
| Wsw assessment (Dutch sheltered employment scheme) or sheltered work, Wajong (Dutch disability benefit for young people), WIA/WAO/WAZ (Dutch disability benefit schemes) | 1 |
| Participatiewet (Dutch Participation Act, social assistance), with or without a wage cost subsidy | 1 |
| Registered in the target group register (jobs agreement) | 1 |
| Vso (special secondary education) or praktijkonderwijs (practical vocational education) | 1 |
| WW (Dutch unemployment benefit), at least 6 months before entry | 0.75 |
| Bbl (work-based vocational training) or bol (full-time vocational education), level 1 / level 2 / level 3 or 4 | 0.75 / 0.50 / 0.25 |
The contract type also counts. A regular contract or supported work counts for 1, secondment or temporary agency work for 0.9, an internship or work experience placement for 0.75, and a trial placement for 0.5. Convert hours pro rata to a 40-hour working week or your collective labour agreement (cao) norm.
Not everyone counts indefinitely. A person from social assistance counts for five years from the start with you. A person from WW counts for three years. Internships and work experience placements count for a maximum of three years. Check the counting period for each employee in the manual.
Calculating the indirect social contribution
If you buy from a PSO-certified company or a social workplace, part of that purchasing counts. The calculation tool converts your purchasing into FTE from the target group that worked on your order.
| Step | Formula |
|---|---|
| FTE from purchasing | Supplier’s direct contribution × (purchase amount ÷ supplier’s revenue per FTE) |
| Indirect contribution | FTE from purchasing ÷ (your total FTE + FTE from purchasing) |
You enter invoice amounts excluding VAT. Since manual 2.6, this has been mandatory for everyone. At least 20% of the standard for your target level must come from your direct contribution.
Worked example: calculating a PSO level for a company with 30 employees
A technical services provider has an average of 30 employees and 25 FTE in the reference year. The collective labour agreement assumes 40 hours. Four employees come from the target group.
| Employee | Starting position (weighting) | Contract (weighting) | Hours | FTE | Weighted FTE |
|---|---|---|---|---|---|
| A | Wajong (1) | Regular (1) | 32 | 0.8 | 0.80 |
| B | WW, 9 months before entry (0.75) | Regular (1) | 40 | 1.0 | 0.75 |
| C | Bbl level 2 (0.50) | Regular (1) | 40 | 1.0 | 0.50 |
| D | Social assistance (1) | Temporary agency worker (0.9) | 16 | 0.4 | 0.36 |
| Total | 2.41 |
Direct contribution: 2.41 ÷ 25 = 9.64%.
The company also buys €60,000 of cleaning services from a PSO-certified cleaning company. That company has a direct contribution of 20% and a revenue of €50,000 per FTE.
FTE from purchasing: 20% × (60,000 ÷ 50,000) = 0.24 FTE. Indirect contribution: 0.24 ÷ (25 + 0.24) = 0.95%. Total contribution: 9.64% + 0.95% = 10.59%.
Now you compare this with the standard. You determine the size class using the number of employees (30), not the number of FTE.
| Company size | Basic level | Level 1 | Level 2 | Level 3 |
|---|---|---|---|---|
| 10 employees | 5.08% | 6.70% | 9.00% | 15.50% |
| 30 employees | 2.66% | 4.70% | 6.10% | 8.90% |
| 50 employees | 2.06% | 3.00% | 3.70% | 6.80% |
| 100 employees | 1.21% | 1.50% | 2.10% | 3.90% |
| 500 or more | 1.00% | 1.20% | 1.58% | 3.32% |
At 10.59%, the company meets the standard for level 3 (8.90%). The direct contribution of 9.64% is well above the lower limit of 20% of the standard (1.78%). If the auditor also approves the qualitative requirements, it becomes level 3.
Suppose employee B does not count, because the WW period was shorter than six months. Then the direct contribution drops to 6.64% and the total to 7.59%. That is level 2. One placement therefore makes a difference of one level at a small company. At a company with 10 employees, the bar for level 3 is much higher: 15.50%.
What is PSO 30+?
PSO 30+ is an additional recognition for companies where at least 30% of the staff come from the target group. It links to article 2.82 of the Public Procurement Act (Aanbestedingswet) . This allows public bodies to reserve contracts for companies with at least 30% disabled or disadvantaged employees. Internships and work experience placements do not count for 30+. More on this at PSO in tenders.
Common mistakes in the PSO calculation
Mixing up FTE and employees. Your contribution is calculated in FTE. The size class for the standard is based on the number of employees.
Counting self-employed contractors. Directly hired self-employed contractors (zzp’ers) do not count in your company size. Temporary agency workers and seconded staff do count.
Counting someone with a short WW period. WW only counts if the person received the benefit for at least six months before starting with you.
Forgetting the counting period. After five years, someone from social assistance no longer counts, unless a wage cost subsidy is still running. At recertification, this can lower your level.
No evidence in the file. The auditor wants a formal document for each employee, such as a UWV (Dutch employee insurance agency) decision or a letter from the municipality. Without evidence, the employee does not count. See applying and costs.
Further reading
- What is the PSO Performance Ladder? - The quality mark in brief
- PSO in tenders - What your level gives you in social return
- Applying for a PSO certificate and costs - Annual fee, audit and evidence