Salary slip

If you run a business in the Netherlands and employ staff, you must provide them with a salary slip at the time of the first salary payment. You must also do so whenever there is a change in the salary or the deductions, such as the pension contribution, wage tax and social security contributions. You can send the salary slip by post or electronically. If you intend to send the salary slip electronically, your employee must give his or her express consent for you to do so. Your employee must be able to save this salary slip.

What must you do?

The salary slip must contain the following information:

• gross salary amount;
• breakdown of the salary into components, e.g. basic salary and performance-related bonus;
• deductions;
• statutory minimum (youth) wage and minimum holiday allowance;
• the name of the employer and the name of the employee;
• period to which the payment relates;
• agreed number of working hours.