Tools · 2026

Dutch payslip explained

Understand loonstrook terms and check hours, tax, deductions and reservations.

Last verified: 4 October 2026Official Dutch sources

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Brutoloon: Pay before employee deductions and tax; check its pay period.
Nettoloon: Pay after payroll deductions. The bank transfer can also contain expense reimbursements or further charges.
Gewerkte uren: Hours recorded for the period; distinguish worked hours from paid leave or sickness.
Uurloon: Gross pay for one hour. Check age, work date and the applicable CAO scale.
Loonheffing: Wage tax and national-insurance contributions withheld as an advance on the annual assessment.
Loonheffingskorting: Payroll tax credit. Check which employer applies it; your final entitlement depends on annual circumstances.
Vakantiegeld / vakantiebijslag: Money built up for holiday allowance, normally at least 8% with exceptions. Check accrual and payment separately.
Vakantie-uren: Paid time off in hours. A holiday allowance balance is not the same as a leave balance.
Pensioenpremie werknemer: Your own pension contribution. The pension scheme and taxable treatment determine its effect.
Overwerk: Extra hours. The contract or CAO determines additional payment or time off.
Ploegentoeslag: Shift premium. Check the eligible hours and agreed percentage; there is no universal statutory percentage.
Inhoudingen: Amounts taken from your pay. Ask for the basis of each housing, insurance or transport charge.
Reiskostenvergoeding: Travel expense reimbursement. It is distinct from base salary and may have its own tax treatment.
Cumulatief: Running total for the year, not necessarily the amount for this payslip period.
SV-loon: Wage used for employee-insurance purposes. It may include holiday allowance and taxable extras; it is not your bank transfer.
Jaaropgave: Employer’s annual wage statement, used to check your tax return. Keep a copy from each employer.

The short answer

Read the payslip from gross to taxable pay, then from tax to the amount transferred. Tax, an employee pension contribution and a housing charge are different items. Ask what each line means and which period it covers.

Dutch minimum-wage rules restrict deductions and set-offs from the statutory minimum. Housing and health-insurance deductions have conditional exceptions. A signature does not automatically make every charge lawful. The correct treatment depends on the type of charge and the legal conditions, not just its label.

Give every deduction a category

Distinguish statutory payroll withholding, pension contributions, agreed living costs and corrections for earlier periods. The final bank amount cannot explain those categories on its own. Ask payroll for the calculation basis and the agreement behind an unfamiliar line. Save the explanation with the payslip for later comparisons.

Check the whole arrangement

Some arrangements change taxable pay or reimburse specific costs. Request an example showing the position with and without the arrangement and check effects on other wage-based amounts. A higher immediate net payment can coexist with costs or changed entitlements elsewhere, so compare the complete package.

What to do next

Match every deduction to a contract, policy, authorisation or other clear written basis.
Check the amount and frequency: a weekly charge is not the same as a monthly one.
Compare the bank transfer with the payslip and ask payroll in writing to correct unexplained differences.

A practical example

If a payslip says €120 housing for one week and another offer says €480 per month, convert the weekly cost first: €120 × 52 / 12 = €520. These are budget figures; the comparison does not approve either deduction.

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Questions people ask

Why is the bank payment different from gross pay?

Gross pay is reduced by payroll withholding and applicable deductions. Reimbursements or corrections can also change the transfer. Read the lines rather than guessing from the total.

Is sv-loon identical to the bank payment?

No. Sv-loon is a social-insurance wage concept. It is not the same as net wages after all deductions.

What should I check first?

Confirm the employer, period, paid hours and gross rate. Then check allowances, tax credits, pension and other deductions.

Does a reservation line mean money was already paid?

Not necessarily. It can record accrual for later payment or leave. Ask which balance is shown and when it is settled.

What if I cannot explain a deduction?

Ask payroll for its calculation and contractual or legal basis. Keep the payslip and response for an independent adviser if the issue remains.

Sources

Last verified: 4 October 2026. Sources are in Dutch or English.