Understanding your Dutch payslip
Updated 14 November 2026
Your salarisstrook is in Dutch, full of abbreviations, and the net amount never quite matches what you expected. Here's every line decoded — with the 2026 numbers behind it.
The main lines
| Dutch term | What it means |
|---|---|
| Brutoloon | Gross salary for the period, before anything is deducted. |
| Loonheffing | Combined withholding: income tax + national insurance premiums (AOW pension, Anw, Wlz long-term care). The big deduction. |
| Loonheffingskorting | “Payroll tax credit applied: yes/no.” This is the general tax credit + labour credit being processed through payroll. Apply it at one employer only. |
| Vakantiegeld / vakantietoeslag | 8% statutory holiday allowance, usually accrued monthly and paid in May. |
| Pensioenpremie | Your contribution to the company pension scheme (if any) — deducted before tax, so it lowers your taxable wage. |
| 30%-regeling / gerichte vrijstelling | If you have the 30% ruling, the tax-free allowance shows as a separate (untaxed) component. |
| Nettoloon | What lands in your bank account. |
How loonheffing is calculated (2026)
Payroll applies the box 1 rates to your taxable wage:
| Taxable income (year) | Rate 2026 |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 – €78,426 | 37.56% |
| Above €78,426 | 49.50% |
Then two credits reduce the bill: the general tax credit (max €3,115, phasing out above €29,736) and the labour tax credit (max €5,685, phasing out above €45,592). Your employer processes both automatically when loonheffingskorting is on.
Want to check the math? Use the net salary calculator — it applies exactly these tables.
Things worth checking as an expat
- Loonheffingskorting on? If "nee" while this is your only job, you're overpaying tax every month (you'd get it back at your tax return, but why wait).
- 30% ruling visible? After the grant arrives, the allowance should appear and your net pay jump — retroactive corrections included.
- Pension scheme: check whether you're auto-enrolled and what % you pay; it explains most "missing" money that isn't tax.
- Reiskostenvergoeding: travel allowance up to €0.23/km can be paid tax-free — a common, easily-missed perk.
Frequently asked questions
Why is my first payslip lower than the calculator says?
Common causes: the payroll tax credit (loonheffingskorting) was not yet applied, you started mid-month, or a special rate was used for a one-off payment. It usually corrects itself; otherwise ask HR to check the loonheffingskorting setting.
What is "bijzonder tarief" on my payslip?
A special withholding rate applied to one-off payments such as bonuses and holiday allowance. It approximates your marginal tax rate so you don’t owe tax later; any small difference settles in your annual income tax return.
Is holiday allowance extra money?
Yes — Dutch employers must pay at least 8% of your gross annual salary as vakantiegeld, usually in May. Quoted salaries normally exclude it, so your “real” annual gross is 12 monthly salaries × 1.08.
Why don’t I see health insurance on my payslip?
You pay your basic health insurance premium directly to your insurer, not via payroll. Your employer pays a separate employer levy (Zvw werkgeversheffing) that doesn’t reduce your net pay.