Logo Dutch central governmentLogo Business.gov.nl, government information for entrepreneurs.MenuSearchSearchHomeRunning your businessStaffPayment and wages

Salary and payslip

This information is provided by:Ministry of Social Affairs and Employment, SZWMinistry of Social Affairs and Employment, SZWNederlandse versie

For many employees, salary is the most important employment condition. That is why there are requirements attached to payment and to what is allowed to be called salary. There is also a minimum amount that your employees should get. What is the minimum that you must pay?

All your employees must get at least the statutory minimum wage, in proportion to the number of hours they work. They are also entitled to minimum holiday allowance and a minimum number of vacation days. Are you paying too little? Then you could get a fine from the Netherlands Labour Authority (NLA).

What falls under salary?

Salary covers everything your employee receives as payment for their work. This also includes rewards in kind, or compensation for costs incurred. The minimum wage may not be a payment in kind.

The salary can consist of:

  • Money. Cash or via the bank.
  • Allowance or deduction for the use of a laptop, telephone, or tablet.
  • Allowance or deduction for housing. This may not be more than 25% of the minimum wage.
  • Allowance or deduction for courses or training.
  • Travel allowance.

Comply with the statutory minimum wage

You must pay your employees at least the statutory minimum wage or youth minimum wage. The minimum wage applies to employees from 21 years of age. The youth minimum wage applies to employees of 15 up to 20 years old. The minimum wage levels are adjusted every 6 months. That happens on 1 January and 1 July.

When to pay out salary

You pay out salary after the work has been delivered. So immediately after your employee has worked a certain period of time for you. This is usually a period of one month, but you can also pay on a weekly or 4-weekly basis. You agree on that term with your employee in writing, for instance in the employment contract.

Paying out salary later

You are supposed to pay the salary directly after the period your employee worked. If you would prefer to pay at a later time, your employee needs to agree to that. You need to put this in the employment contract.

How do you have to pay out the salary?

You have to pay the salary in cash or via the bank. The net minimum wage must always be paid via the bank. Does your employee earn more than the minimum wage? Then you are allowed to pay the rest of the salary in cash or in kind.


You must issue a payslip to your employee. Many employers do so each month, but that is not mandatory. You are required to provide a payslip upon payment of the first salary of a new employee. And as soon as something changes in the salary or the payroll taxes.

You are permitted to provide the payslip digitally, if your employee explicitly agrees to this. Your employee must be able to save the digital payslip as a document.

Read what should be included on the payslip.

Related articles

To top