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
Penalty
If you fail to meet the requirements, or if your payslip contains incorrect data, the Social Affairs and Employment Inspectorate (Inspectie SZW) can impose a fine.