Netherlands · Employment · Verified September 25, 2026
A Dutch payslip (loonstrook) shows how your agreed gross salary becomes the net amount paid into your bank account. For newcomers, the important parts are gross pay, payroll tax, pension deductions where applicable, holiday allowance, hours worked and any reimbursements or allowances.
When should you receive a payslip?
Rijksoverheid says your employer must provide a payslip with your first salary payment. You should also receive a new payslip when your salary or payroll deductions change. Many employers issue one every month even when nothing changes.
Gross salary vs net salary
Your brutoloon is salary before tax and employee deductions. Your nettoloon is what remains after payroll tax and any employee pension contribution or other deductions shown on the payslip. The difference between gross and net can vary because tax credits, pension arrangements, taxable allowances and one-off payments affect payroll calculations.
What must appear on a Dutch payslip?
- gross salary and the components that make it up
- the applicable statutory minimum hourly wage
- the pay period
- the number of hours worked
- your name and your employer’s name
- pension contribution if you participate through your employer
- whether your employment contract is written, indefinite and/or an on-call contract where applicable
What is loonheffing?
Loonheffing is the payroll withholding system your employer uses for wage tax and national-insurance contributions. The exact tax withheld depends on your taxable wage and whether the employer applies the relevant payroll tax credit (loonheffingskorting).
Do not apply the payroll tax credit at multiple employers at the same time unless the official rules for your situation allow it. If too little tax is withheld during the year, the difference can surface when you file your income-tax return.
Pension deductions
If your employer participates in an occupational pension scheme, your employee contribution can appear as a deduction on the payslip. Not every worker has the same pension arrangement, so compare the payslip with your employment contract, collective labour agreement (cao) and pension-provider information rather than assuming one standard percentage applies nationally.
Holiday allowance: usually at least 8%
Dutch employees are generally entitled to holiday allowance (vakantiebijslag or vakantiegeld) of at least 8% of gross annual salary. Rijksoverheid notes that it is usually paid at least once a year, commonly in May or June, and the amount should be visible on your payslip.
There are exceptions. For example, employees earning more than three times the statutory minimum wage can make a written agreement for lower or no holiday allowance, subject to the legal conditions. Your cao or employment contract can also contain payment details.
Common extra lines you may see
- Reiskostenvergoeding: travel/commuting reimbursement
- Onregelmatigheidstoeslag: irregular-hours allowance
- Overwerk: overtime pay
- Bonus or performance allowance: one-off or recurring variable pay
- Vakantie-uren: holiday-hour balance or accrual where the payroll system shows it
Why the payslip matters at tax-return time
Your annual statement (jaaropgave) is the main year-end payroll document for your tax return, but payslips help you spot mistakes before year-end. If this is your first Dutch filing year, see our first Dutch tax-return guide.
If your employer applies the expat scheme, see our 2026 30% ruling guide for the separate eligibility and payroll rules.
Six payslip checks for newcomers
- Does the gross salary match your contract?
- Are the hours and pay period correct?
- Is holiday allowance building up or being paid as expected?
- Do pension deductions match the scheme you were told about?
- Are reimbursements and allowances present when promised?
- Does the net amount paid to your bank match the payslip?
Official sources checked
- Rijksoverheid — what must appear on a payslip
- Rijksoverheid — holiday allowance
- Rijksoverheid — minimum-wage components
