Salary in the Netherlands
A loonstrook shows more than just the amount transferred to your account. It allows you to check your pay rate, number of hours, allowances, taxes, holiday reserves and deductions. It is worth reviewing it with every payment, especially after a change in your schedule or pay rate.
What is a loonstrook?
Loonstrook, also called salarisstrook, is a Dutch payslip. It provides information from the employer about the components of your salary for a specific pay period. The document may be issued on paper or electronically. It should be clear and allow you to see how your gross salary is converted into your net pay.
Under Dutch rules, you receive a payslip with your first salary payment and then, among other situations, whenever your salary or deductions change. In practice, many employers and agencies provide a loonstrook with every weekly, four-weekly or monthly payroll settlement.
The most important items on a Dutch payslip
| Dutch term | Meaning | What should you check? |
|---|---|---|
| Loonperiode | The period covered by the payroll calculation. | Check the dates and make sure you are not comparing one week with a full four-week period. |
| Uren / gewerkte uren | The number of paid working hours. | Compare them with your schedule, time records and approved hours. |
| Uurloon / basisloon | Basic hourly pay rate. | It should match your contract, assignment confirmation and the applicable CAO. |
| Brutoloon | Gross salary before taxes and deductions. | Check which elements are included in the total: basic hours, allowances, overtime and holiday pay. |
| Toeslagen | Allowances, for example for night shifts, weekends or irregular hours. | The rates and applicable time periods are determined by the contract or the user company’s CAO. |
| Overuren | Overtime. | Check the number of hours and how they are compensated: money or time off. |
| Vakantiegeld | Holiday allowance. | It may be accumulated as a reserve and paid later or settled according to the rules in your contract or CAO. |
| Vakantie-uren / reserveringen | Holiday hours or other accrued reserves. | Check the opening balance, accrual, usage and closing balance. |
| Loonheffing | Payroll tax and contributions withheld by the employer. | The amount depends, among other things, on your income and whether loonheffingskorting is applied. |
| Loonheffingskorting | Tax credit applied by the employer. | If you have several employers, it is usually applied by only one of them to reduce the risk of having to pay additional tax later. |
| Pensioen | Employee pension contribution, if applicable. | Check the fund, calculation basis and percentage; the rules depend on the pension scheme and CAO. |
| Inhoudingen | Deductions, for example for insurance or accommodation. | Each item should have a clear name and correspond to the agreed conditions. |
| Nettoloon | Net salary after payroll settlement. | Compare it with the actual amount transferred to your account and take any earlier advance payment into account. |
| Cumulatief | Year-to-date totals. | They help you monitor your annual salary and the amount of tax withheld. |
The names and layout may vary depending on the payroll software used. Not every item will appear on every payslip. If the document contains an abbreviation you do not understand, ask the HR or payroll department for the full term and an explanation of the calculation.
How to check your salary step by step?
- Verify your details. Check your full name, employer, pay period, job title and – if shown – your BSN. Do not leave mistakes “for later”.
- Count your basic hours. Compare your loonstrook with your own record of hours, your schedule and shift confirmations.
- Check the pay rate. The uurloon should match your contract and the current pay rules. From 1 July 2026, the statutory minimum for a person aged 21 or over is EUR 14.99 gross per hour; age-based rates apply to younger workers.
- Add the allowances you are entitled to. Separate daytime, evening, night, weekend, public holiday and overtime hours. Do not assume that every allowance uses the same percentage.
- Review your reserves. Check accrued holiday hours, vakantiegeld and whether any of them were paid out during the current period.
- Check taxes and deductions. Make sure the correct tax credit is applied and that accommodation, insurance, transport or advance-payment costs match your documents.
- Compare net pay with your bank account. The nettoloon amount, after taking separately listed payments and advances into account, should match the transfer you received.
If you find a discrepancy, prepare a clear message containing the pay-period number, dates of the relevant shifts, number of missing hours, the item shown on the loonstrook and your own calculation. This makes it easier for the payroll department to check the issue quickly.
Deductions, reserves and net pay
A legal deduction should not appear as an unexplained amount. On your payslip, look for separate items for tax, pension contributions, health insurance, accommodation, transport, corrections or advance payments. An employer cannot reduce your salary arbitrarily; deductions from the protected minimum-wage portion are particularly restricted, and written authorisation and compliance with statutory conditions are usually required for insurance or accommodation costs.
A reserve is not a deduction
Vakantiegeld or your holiday balance may be accrued for later payment. Check when and in what form it will be paid.
An advance reduces your transfer
If you previously received a voorschot, settling it may reduce your next net salary payment. It should be possible to trace this clearly.
Net pay is not fixed
The amount after tax changes with the number of hours, allowances, corrections and cumulative tax calculations.
When should you ask for an explanation or correction?
- the number of hours is lower than your approved working time,
- the basic pay rate does not match your contract or the applicable minimum wage,
- a shift, weekend, public holiday or overtime allowance is missing,
- a deduction appears without a name or explanation,
- your holiday balance or vakantiegeld suddenly decreases without being used or paid out,
- loonheffingskorting is being applied by several employers at the same time,
- the net amount shown on the payslip does not match the bank transfer,
- you do not receive a loonstrook or do not have access to the document.
Frequently asked questions about loonstrook
Is brutoloon the amount I will receive in my bank account?
No. Brutoloon is the amount before tax and other valid deductions. The amount usually transferred to your bank account is nettoloon, after taking any advances or separate payments into account.
Why is my weekly salary different from the previous one?
The most common reasons are a different number of approved hours, a public holiday, sickness, holiday leave, shift allowances, a correction, a cost deduction or payment of a reserve. Compare the payslips item by item.
Is it worth applying loonheffingskorting?
The tax credit reduces your current payroll tax deduction, but it should usually be applied by only one employer at a time. If you have two jobs, ask for advice about which employer should apply it to reduce the risk of an additional tax payment after your annual tax return.
Where can I find the number of holiday hours?
Look for sections called vakantie-uren, verlof, reserveringen or saldi. Not every payroll system displays them in the same way. If the balance does not appear on the payslip, it may be available in the employee portal.
What should I do if I suspect an error?
First report it to your employer or agency in writing and ask for a calculation. Include the relevant period, your own time records and the name of the disputed item. If the issue is not resolved, you can contact a Work in NL information point, seek legal assistance or report underpayment to the Netherlands Labour Authority.
