If you run a business in the Netherlands and employ staff, you must provide them with a paper or digital payslip. Only with your employee's express consent and if they are able to digitally save the files themselves, you may provide them with a digital version.
When to provide?
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.
What to include?
The payslip must be transparant and everything on it must be specified. It must contain the:
- gross salary amount
- breakdown of the salary into components, e.g. 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 insucrance 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 comply with these requirements or if your payslips contain incorrect data, the Social Affairs and Employment Inspectorate (Inspectie SZW) may impose a fine.
