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Salaris Dutch payslip

What does salaris, the Dutch payslip, contain?

27 September, 2022

Everyone who works in the Netherlands should receive a payslip, or salarisstrook in Dutch, from their employer. This document shows all the components of your pay, as well as the final amount to be paid out. Here’s how to read a  Dutch payslip.

What is salaris?

Commonly referred to by some groups of foreigners working in Holland as salaris, a  salarisstrook is a document that must be issued to every worker legally employed in the Netherlands, i.e. a  payslip (usually in Dutch) you receive electronically or physically each time you are paid your wages. It doesn’t matter whether you work on a temporary contract through an employment agency or on a permanent contract.

What must each payslip contain?

It’s mandatory that the Dutch salary statement (loonstrookje) contain the following information:

  • gross pay, or brutoloon;
  • taxes and contributions payable by the employer, e.g. income tax;
  • net pay (nettoloon), i.e. gross pay less taxes and contributions;
  • the statutory minimum holiday allowance to which the employee is entitled;
  • the number of hours worked, based on the employment contract;
  • the period which the payslip concerns;
  • employee data.

How do you read a Dutch payslip?

Starting from the top, the payslip contains the following information:

    1. Administrative data on the employee, including:

      • Personal data.
      • Geboortedatum – date of birth.
      • Personeelsnummer – employee number in the system.
      • Burgerlijke staat – marital status.
      • Tijdvak – number of the week and year to which the payment relates.
      • Minimum loon – minimum wage according to Dutch law.
      • Datum In dienst – date of commencement of employment with the company.
      • Tabel/voordeelregel – tax table type. Carrière uses weekly tables.
      • Loonheffing: Has a tax discount ( heffingskorting) been applied? Ja met korting = yes, it has been applied or Ja zonder korting = no, it hasn’t been applied.
      • Fiscaal woonland – tax country.
      • CAO Collective labour agreement (ABU or NBBU).
    2. Employer details (werkgever).

    3. Items included in the pay calculation:
      • Loon normale uren/ overwerkuren/ onregelmatigen– calculation of gross pay for hours/overtime/non-standard hours worked.
      • Allowances and deductions (if applied).
    4. Detailed calculation of remuneration to be paid:
      • Loon normale uren: number of hours worked in a specific week. The gross hourly rate is provided.
      • Loon overwerkuren: number of overtime hours worked with a percentage of the overtime allowance due.
      • Vakantiedagen: payment from the leave reserve.
      • Vakantiegeld: amount of holiday pay (usually 8% of total gross pay).
      • ET uitruil overige kosten: breakdown of other costs.
      • ET uitruil huisvesting: breakdown of accommodation costs.
      • Totaal bruto loon: gross amount.
      • Pensioen Plus: part of the pension contribution paid by the employee.
      • Loonheffing: advance payment of income tax and social security collected by the employer.
      • WGA: mandatory employment reactivation contribution. The WGA benefit relates to a partially incapacitated employee’s return to work.
      • Netto loon — the net amount of pay to be transferred to the employee’s bank account.
    5. Summary of accruals since the beginning of the fiscal year.

    6. Total mandatory contributions collected for:
      • The WIA Fund
      • Loonheffinskorting – tax relief.
      • ZVW – healthcare law.
    7. Current calculation and total amount of leave day reserve and holiday pay.

    8. Calculation and explanation of the net minimum payment due.

    9. Summary of amounts broken down by:
      • Pensioen Plus – pension;
      • Arbeidskorting – employee relief;
      • Feestdagen – public holidays;
      • Vakantiedagen – leave days used in the current year;
      • Z&Zhealth insurance contributions.

    Individual loonstrookje items may vary from week to week.

  • We hope that the salarisspecificatie we have prepared will make it easier for you to decipher a  Dutch payslip. Carrière employees can ask specific questions regarding financial settlements through our dedicated online portal