Rules for payslips

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie

Do you run a business in the Netherlands and do you employ staff? You must provide your employees with a paper or digital payslip. With this payslip you inform them about the composition of their wage. Only with your employee's express consent, you may provide them with a digital version.

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.

What to include in a payslip?

The payslip must be transparant 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 and performance-related bonus
  • holiday allowance
  • statutory minimum (youth) wage for this particular employee
  • specification of allowances
  • specification of deductions (such as national insurance contributions and private use addition for private use of a company car)
  • 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


If you fail to meet the requirements, or if your payslip contains incorrect data, the Netherlands Labour Inspectorate can impose a fine.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO