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Payslip

This information is provided by

Netherlands Enterprise Agency, RVO

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.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO