Read up on how the following topics are relevant for taxation, fellowships and salaries.
- Understanding your payslip
- Dutch tax system
- Avoiding double taxation
- 30% Tax facility
- Financial aspects of a Marie Skłodowska-Curie fellowship in the Netherlands (PDF)
Understanding your payslip
Your employer must provide you with a pay slip which provides you with information about your salary. This includes information on how your wage is calculated and the amounts that have been withheld. The employer must provide this information when you receive your first salary. After your first salary you will receive a payslip each time something changes in your salary. Most employers provide online pays slip information in which you can see and download your pay slips continuously.
Information on the payslip
- It starts with your personal details in the top section.
- Periode- This is the time period over which you have received a salary
- Salaris / uurloon / periode / maand /year - This is you gross salary per hour / month /period /year (pre-tax)
- Bijz. tarief / heffingskorting (ja) – This is the special tax rate (for bonuses) and an indication if you received a general tax credit (indicated by yes)
- Verzekerd voor WW, WiA, ZW, Zvw - This indicates whether you are covered for or contribute to social security
- Datum in dienst - This is the date you entered your current employment
- Burgerservicenummer (BSN) - Your Dutch citizen registration number
- Functieomschrijving - This is your job description or job title
- (Normale) gewerkt uren - This indicate the number of your regular working hours
- Brutoloon / Belastbaar loon / Loon / Loon voor de loonheffing- This is your taxable wage/salary
- Pensioengevend loon - This is your salary for pension purposes
- Loonheffing - This is the amount that was deducted for wage tax AND social security contributions
- Sociale verzekeringen (SV) - These are the social security contributions
- Reiskostenvergoeding - This is the amount to compensate transport and/ or commuting expenses
- Nettoloon - This is your nett salary after tax, deductions and refunds, this is what will be paid into your bank account.
- Cumulatief – Your cumulated salary over the months of the year
- (Opgebouwd) vakantiegeld - This is the (accumulated) holiday allowance
If you have questions about your pay slip first ask your employer for advice. If you need more information you can contact workers unions or labor law lawyers for advice. Federatie Nederlandse Vakbeweging (FNV) (click on the globe icon upper right and choose English) and Algemene Onderwijsbond (AOB) are Dutch trade union federations, they guard and advocate employees’ rights in matters related to collective labour agreements, social security, and pensions. They can answer any questions you have about work and income and help you if you have problems with your wages.If something is not right
Trade union federations