Rules for payslips
Do you run a business in the Netherlands and do you employ staff? You must provide your employees with a payslip. With this payslip you inform them about the composition of their wage. You must include certain information on the payslip, such as the gross wage and the net wage.
When to provide a payslip?
You provide your employee with a payslip the first time you pay their salary. After that, you only have to do so if there is a change in their salary or deductions, such as payroll tax.
Many employers give their employees a payslip every month, but this is not mandatory.
Payslip on paper or digitally
You may provide the payslip on paper or digitally. You may only provide a digital version if your employee agrees to this. Your employee must be able to save the digital payslip so that they can check it again later.
What to include in a payslip?
The payslip must be transparent and everything on it must be clearly specified for the employee. It must contain the:
- gross salary amount
- breakdown of the salary into components, for example basic salary, performance-related bonus, and holiday allowance
- specification of deductions (such as national insurance contributions, private use addition for private use of a company car, payroll taxes, and attachment of earnings)
- names of both the employer and employee
- period to which the payment relates
- number of working hours agreed to in the employment contract
- whether the employee has a written permanent contract or an on-call contract
Penalty
If you fail to meet the requirements, or if your payslip contains incorrect data, the Netherlands Labour Authority (Nederlandse Arbeidsinspectie, NLA) can impose a fine.