A Dutch payslip (loonstrook) explained item by item: tap each line of the example payslip to see what it means and what to check. Free, no account.
Terms explained: loonstrook, loonperiode, uren, basisloon, overuren, ploegentoeslag, brutoloon, wettelijk minimumloon, vakantiegeld, vakantie-uren, pensioenpremie, loonheffing, loonheffingskorting, fiscaal loon, SV-loon, werkgeversheffing Zvw, inhoudingen, huisvesting, zorgverzekering, reiskostenvergoeding, nettoloon, cumulatief, oproepovereenkomst, jaaropgaaf.
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Simulation with invented data Simulation with invented data: companies, people and amounts are not real, and the loonheffing is an invented figure, not calculated. Every real payslip has its own layout and items.
Simulation with invented data
| Omschrijving (item) | Aantal (quantity) | Bedrag (amount) |
|---|---|---|
| 38 × 15,20 | €577.60 | |
| €577.60 | ||
| −€10.00 | ||
| −€41.30 | ||
| (for information, not added) | ja | |
| €526.30 | ||
| −€110.00 | ||
| −€15.00 | ||
| −€35.00 | ||
| onbelast | €12.00 | |
| €378.30 | ||
| (for information, not added) | 8 % | €46.21 |
| (for information, not added) | 2.92 h |
Weekly pay. Housing, transport and health insurance deducted after net pay.
Simulation with invented data
| Omschrijving (item) | Aantal (quantity) | Bedrag (amount) |
|---|---|---|
| 160 × 16,00 | €2,560.00 | |
| 6 × 24,00 | €144.00 | |
| 40 × 3,20 | €128.00 | |
| €2,832.00 | ||
| −€95.00 | ||
| (for information, not added) | €2,737.00 | |
| −€320.00 | ||
| (for information, not added) | ja | |
| €2,417.00 | ||
| onbelast | €48.00 | |
| €2,465.00 | ||
| (for information, not added) | 8 % | €226.56 |
Monthly pay. Overtime and shift allowance added to gross pay.
Simulation with invented data
| Omschrijving (item) | Aantal (quantity) | Bedrag (amount) |
|---|---|---|
| €3,000.00 | ||
| €3,000.00 | ||
| −€130.00 | ||
| −€455.00 | ||
| (for information, not added) | ja | |
| (for information, not added) | werkgever | |
| €2,415.00 | ||
| (for information, not added) | 8 % × 10 | €2,400.00 |
| (for information, not added) | uren | 86.4 h |
| (for information, not added) | €30,000.00 |
Fixed monthly salary. Holidays accrued in money and in hours.
Go through your payslip with these points. Ticks are not saved: if you reload the page, they are cleared.
Your contract and your shift schedule.
Your own record of hours and the employer's schedules.
Your contract and the cao.
The cao or contract, which set the premiums.
The contract and the cao.
Your travel arrangement with the employer.
The contract, the cao or the pension scheme rules.
The signed agreements for housing, insurance or transport.
The form you handed in when you started.
Your signed contract and the cao text.
Beste [naam], op mijn loonstrook van [periode] zie ik [omschrijving en bedrag]. Kunt u mij uitleggen hoe dit bedrag is berekend? Met vriendelijke groet, [uw naam]
«Dear [name], on my payslip for [period] I see [item and amount]. Could you explain how this amount was calculated? Kind regards, [your name]».
For example: loonheffing, holiday, reiskosten.
Pay
Also shown as: uurloon, maandloon, salaris, loon
Your pay without allowances: per hour (uurloon) or a fixed monthly amount (maandloon).
What to check: That the hourly or monthly pay matches your contract or cao, and is not below the minimum wage that applies to you.
Example: 160 hours × €16.00 = €2,560.00 basisloon.
Pay
Also shown as: overwerk, overwerktoeslag
Hours above your contracted hours. Whether they carry a premium (overwerktoeslag), and how much, depends on your contract or cao; there is no general legal percentage.
What to check: The number of overtime hours and the rate your contract or cao applies.
Example: 6 overuren at 150% of €16.00 = €144.00.
Pay
Also shown as: onregelmatigheidstoeslag, ORT, toeslag
A supplement for shift work or irregular hours (nights, weekends). Set by the contract or the cao.
What to check: Which hours qualify and the agreed percentage or amount.
Example: 40 night hours with a 20% supplement.
Pay
Also shown as: bruto, totaal bruto
Everything you earn in the period before tax and deductions: base pay, overtime, allowances…
What to check: That it is the sum of the pay lines on the payslip.
Example: 2,560.00 + 144.00 + 128.00 = €2,832.00 gross.
Information
Also shown as: netto, uit te betalen, te betalen
What reaches your bank account: gross minus withholdings and deductions, plus reimbursements. Some payslips separate «nettoloon» from the final amount «uit te betalen».
What to check: That the amount paid into your account matches the final figure on the payslip.
Example: Uit te betalen: €2,300.00.
Mandatory withholding
Also shown as: loonbelasting/premie volksverzekeringen, LB/PH
What the employer must withhold from your wages for the Belastingdienst: wage tax and national insurance contributions. The amount depends on your pay, the period and whether the payroll tax credit is applied.
What to check: That the payroll tax credit is applied as you asked. If in doubt, ask your employer how it is calculated or contact the Belastingdienst; do not derive it from a general percentage.
Example: Loonheffing: −€320.00 (invented amount).
Information
Also shown as: heffingskorting, arbeidskorting
A set of tax credits (such as the arbeidskorting) that reduces the loonheffing. It applies to only one job or income at a time: you choose which, usually with a form when you start.
What to check: That it shows as applied (ja) in only one job. With two jobs at once, applying it in both can mean you owe money in your annual return.
Example: Loonheffingskorting: ja.
Source: Belastingdienst: applying or stopping the payroll tax credit
Information
Also shown as: loon voor de loonheffingen, LB-loon, belastbaar loon
The pay on which the loonheffing is calculated. It can differ from gross pay, for example if your pension contribution is deducted first. It also appears on the annual statement.
What to check: No need to calculate it; it is for comparing with the jaaropgaaf and your tax return.
Example: Fiscaal loon: €2,737.00.
Information
Also shown as: loon werknemersverzekeringen
The base for employee insurance premiums (unemployment, incapacity). These are generally paid by the employer, not deducted from your pay; only part of one premium may be passed on to your net pay, and then it shows on the payslip.
What to check: If you see a deduction for these insurances, ask which one it is.
Example: SV-loon: €2,737.00 (for information).
Source: Belastingdienst: who pays employee insurance premiums
Information
Also shown as: bijdrage Zvw, ZVW
On wages from a job, the employer pays this contribution (werkgeversheffing): it is not deducted from your pay. It is not your mandatory private health insurance, which you pay separately.
What to check: That it does not show as a deduction from you. If it does, ask why.
Example: Werkgeversheffing Zvw: €0.00 charged to you.
Source: Belastingdienst: employer levy or contribution under the Health Insurance Act
Deduction (by contract, cao or your consent)
Also shown as: pensioen werknemersdeel, pensioenbijdrage
Your share of the contribution to an employer or sector pension scheme. It depends on the scheme, contract or cao; not every payslip has one.
What to check: Whether there is a pension scheme in your company or sector and what your share is. The payslip must show it if you pay in.
Example: Pensioenpremie: −€95.00.
Deduction (by contract, cao or your consent)
Also shown as: netto inhoudingen, bruto inhoudingen, inhouding
Amounts taken from your pay: housing, collective health insurance, company transport, advances… They can be taken from gross pay (before tax) or net pay (after). Only some are allowed from the minimum wage, and only with your consent.
What to check: That each deduction is in writing and agreed by you, and the amount matches what was agreed.
Example: Inhouding huisvesting: −€110.00.
Deduction (by contract, cao or your consent)
Also shown as: inhouding huisvesting, kamerhuur, woonkosten
The cost of housing provided by the employer or agency, if deducted from your pay. At most 25% may be deducted from the minimum wage, and only for certified housing (Rijksoverheid, 10-9-2026).
What to check: The lease (it must be your own, in writing) and that the amount deducted is what was agreed.
Example: Huisvesting: −€110.00 per week.
Deduction (by contract, cao or your consent)
Also shown as: premie zorgverzekering, collectieve zorgverzekering
If you took out health insurance through the employer or agency, the premium may be deducted from your pay, with your consent.
What to check: That you have a policy in your name and are not paying twice (on the payslip and directly).
Example: Zorgverzekering: −€35.00.
Expense reimbursement (not salary)
Also shown as: reiskosten, km-vergoeding, reiskosten woon-werk
What the employer pays you for travelling to work. Up to a per-kilometre limit set by the Belastingdienst it can be paid tax-free, and then it usually appears after net pay. It is not salary.
What to check: The kilometres or travel pass, and whether it is tax-free (onbelast) or taxed (belast).
Example: Reiskostenvergoeding: +€48.00 (onbelast).
Source: Belastingdienst: travelling to work by your own transport
Pay
Also shown as: vakantiebijslag, reservering vakantiegeld
Money, at least 8% of your gross pay. It usually accrues (reservering) and is paid once a year, often in May or June. Some payslips pay it every period. It is not days off.
What to check: Whether it accrues, is paid each period or is already included in the hourly pay, and that the percentage matches your contract or cao.
Example: Reservering vakantiegeld: €204.80 accrued up to this period.
Information
Also shown as: verlofuren, vakantiedagen, saldo verlof
Paid time off. By law, at least 4 times your weekly hours per year (for example, 160 hours on 40 hours a week). It is different from holiday pay.
What to check: Your remaining balance and that hours you have taken were deducted correctly.
Example: Saldo verlof: 86.4 uren.
Information
Also shown as: loontijdvak, periode
The time the payslip covers: a week, four weeks or a month.
What to check: That the period matches the days you worked and your contract.
Example: «Periode 10» on a four-weekly payslip covers the tenth four-week block of the year.
Information
Also shown as: gewerkte uren, betaalde uren, aantal uren
The hours worked or paid in the period. The payslip must show them.
What to check: Compare them with your own record of hours: normal, overtime and shift hours separately.
Example: 38 uren a week; 6 overuren listed separately.
Information
Also shown as: WML, minimumuurloon
The minimum per hour that applies to you by age. The payslip must show it. For 21 and over: €14.99 per hour since 1-7-2026; it changes on 1 January and 1 July.
What to check: That your hourly pay is not lower. Holiday pay does not count towards the minimum.
Example: WML €14.99 and hourly pay €16.00.
Information
Also shown as: cum., t/m periode, totalen
A column with totals for the year up to this period. It often shows whether the payroll tax credit is applied.
What to check: That the totals grow logically from one payslip to the next.
Example: Cum. brutoloon t/m periode 10: €27,500.00.
Source: Belastingdienst: applying or stopping the payroll tax credit
Information
Also shown as: oproepcontract, nulurencontract, min-maxcontract
The payslip must state whether you have an on-call contract, whether the contract is in writing and whether it is permanent.
What to check: That these details match your contract.
Example: Oproepovereenkomst: ja.
Information
Also shown as: salarisstrook, loonspecificatie
The document explaining how your pay is calculated. You get one at least with your first wages and whenever something changes in your pay or taxes; many employers issue one every period, although this is not required.
What to check: That it shows your name and the employer's, the period, the hours, gross pay and how it is made up, pension if any, and the minimum wage that applies to you.
Example: You are paid every 4 weeks and receive a loonstrook with each payment.
Information
Also shown as: jaaropgave
The employer's yearly summary, usually in January or February: taxable wages, loonheffing withheld, arbeidskorting applied… You use it for your income tax return. With several employers you get several.
What to check: That the totals match your payslips for the year. If you do not receive one, you can use the payslips.
Example: Jaaropgaaf 2026: fiscaal loon €33,000.00.
Simple arithmetic with the figures you enter. It does not calculate tax, contributions or net pay.
Sources and legal texts reviewed on 17-10-2026. The minimum wage changes on 1 January and 1 July.
This is an educational tool. It does not review real payslips, does not calculate tax or net pay, and does not replace your employer, the Belastingdienst or an adviser.