The Netherlands - Payslip (Payroll)

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In the Netherlands, you can find the following items on your payslip:

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  1. Hours paid: Number of hours worked in a period taking into account part-time percentage
  2. Net expenses: Expenses reimbursed (untaxed)
  3. Gross wage: Base salary + all other gross salary elements
  4. Paid: Net payment (net salary + expenses) + any outstanding payments or deductions from the previous period
  5. Name: Employee’s full legal name
  6. Bank account: Bank account to which net salary is transferred to
  7. Period of payment: Period being paid for (usually current month)
  8. Amount: Net payment (net salary + expenses)
  9. Description: List of gross wage components

  10. Number: Amount of hours/percentage of wage component

  11. Basis: Total gross wage for taxes

  12. Normal: Wage components taxed at the normal tax rate, which applies to regular or recurring payments. These form the basis for annual tax calculations.

  13. Special: Wage components taxed at special tax rate (special tax rate is applied to compensate for loss of tax credits as these special payments were not in the initial tax calculations of the normal payments)

  14. Cumulative: Paid gross over the course of the current year to date

  15. Part time %: Percentage of hours worked compared to 40hr a week

  16. Number of hours worked/week: Number of hours worked a week

  17. Table Colour: Determines the tax table and percentages (white table is for current employment, green table is for payments of previous employment f.i. for severance payments which are not deemed to be for current employment but rather for the period after the current employment has ended). Both tables, depending on the height of the yearly salary, carry differing tax percentages. When doing income declaration, potential differences will be settled with the tax office.

  18. Employment date: Start date of current employment

  19. Minimum wage: Minimum wage for employees aged 21 and above without holiday allowance and when working 40 hrs a week

  20. Minimum holiday allowance: Minimum holiday allowance for employees aged 21 when working 40 hrs a week

  21. Employer wage costs: Wage + social insurance employer + provision holidays to be paid out

  22. Hourly wage: Hourly rate Hourly wage excluding holiday allowance

  23. Annual pay ST: Annual wage previous year, being used to determine the tax percentages on special payments

  24. Special rate %: Tax rate over special (non-reoccurring) payments

  25. Wage time frame: Period of reference for salary (always = month)

  26. Employed person's disc: Every working person in the Netherlands is entitled to receive a labor tax credit (Arbeidskorting), which is calculated in the payroll tax. If the tax return is filed, this tax credit does not have to be applied for separately, because it is calculated automatically. The amount of employees’ tax credit depends on their age and the amount of their income.

    Visit the official website for more information.

  27. Wage tax discount: General tax credit (Heffingskorting) is a tax break on employees’ income tax. If the employee resides in the Netherlands and has to pay salary tax or income tax, they are entitled to the general tax credit. The amount they are entitled to depends on their income level. They get less of an overall tax credit if their income increase.

    Visit the official website for more information.

  28. Country of residence: Employee’s country of residence

  29. Written employment contract: By law, the written employment contract, should always be Yes

  30. On call agreement: When it says an employee is on an "on-call" agreement. When it says No, an employee is on a regular agreement

  31. Contract for indefinitely: When it says Yes, an employee is on an indefinite agreement. When it says No, an employee is on a temporary agreement

  32. Holiday pay: Accrual for holiday pay (when not having it paid out per month)

  33. Dis. ins. contr WAO: Primary employer disability insurance premium

  34. Dis. ins. contr Whk: Secondary employer disability insurance premium based on sector

  35. Company health: Employer health contribution (paid by the employer for the employee). This is mandatory and is not a substitute for the health insurance that all inhabitants of the Netherlands are obliged to pay.

  36. Client: Company name


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