Ochtend Flits

Topic

Loonstrook

Your Dutch payslip — what every line actually means

Part of: Expat Essentials

What is it?

A loonstrook is your payslip. Every employer in the Netherlands must issue one each pay period. If you've stared at yours and understood nothing, you're not alone — it combines Dutch bureaucratic vocabulary with tax and social security codes that even Nederlanders find confusing.

Field by field

Dutch English Notes
Salaris Periode Pay period The month or weeks this payslip covers
Personeelsnummer Employee number Your internal HR identifier
BSN Dutch social security number (Burgerservicenummer) Used for tax and benefits; you need this to work legally in NL
Geboortedatum Date of birth Identity check field
Afdeling / Functieomschrijving Department / Job role
Anciënniteitsdatum / Datum in dienst Date you started employment Matters for redundancy pay, holiday accrual, and some collective agreements
Salaris / Uurloon Gross salary / Hourly wage Before tax — this is what your contract says
Minimumloon Minimum wage The legal floor; shown for reference
Verzekerd voor WW/WiA/ZW/Zvw Social insurance coverage Which schemes you contribute to (see below)
Bijz. tarief / Heffingskorting (ja/nee) Special tax rate / General tax credit applied (yes/no) If heffingskorting is ja, your employer applies the standard tax credit, reducing your withholding. Only one employer should do this — if you have multiple jobs, say nee to the others
Gewerkte uren Hours worked Relevant for hourly workers or overtime
Sociale verzekeringen (SV) Social security contributions Employer pays most of this; some is deducted from your gross
Reiskostenvergoeding Transport reimbursement Tax-free up to €0.23/km by car, or actual cost for public transport
Totaal Netto Net salary What lands in your bank account
Vakantiegeld Holiday pay (vakantiegeld) 8% of annual gross, typically paid out in May. May show as accruing monthly on your slip

The social insurance codes

WWWerkloosheidswet. Unemployment insurance. If you're made redundant, this pays out (subject to duration of employment).

WiAWet werk en inkomen naar arbeidsvermogen. Long-term disability benefit. Kicks in after 2 years of sickness.

ZWZiektewet. Short-term sick pay for people without a permanent contract (e.g. agency workers). If you're on a permanent contract, your employer pays your salary directly for the first 2 years of illness instead.

ZvwZorgverzekeringswet. Health insurance levy. Separate from your own health insurance premium — this is an income-linked contribution paid via your employer.

Bruto vs. netto

Bruto (gross) is what your contract says. Netto (net) is what you actually receive. The gap includes: - Loonheffing — wage tax (income tax + national insurance, withheld at source) - Sociale verzekeringen — social security contributions - Minus any heffingskorting (tax credits) your employer applies

For most employees on a standard salary, the netto is roughly 60–75% of bruto, depending on income level and credits.

Vakantiegeld — the May bonus

Every employee in the Netherlands accrues vakantiegeld (holiday pay) at 8% of gross annual salary. Most employers pay it out in May as a lump sum — it shows up as a noticeably larger payslip that month. Some employers spread it monthly; check your contract.

What to do if something looks wrong

  • Check your BSN is correct — errors here cause tax filing problems
  • Check the heffingskorting line — if you have one job, it should be ja
  • If your reiskostenvergoeding is missing and you commute, ask HR — it's a right, not a favour
  • Keep every loonstrook — you'll need them for mortgage applications, rental contracts, and your annual tax return (aangifte)

These guides are written to help you understand the Netherlands — not to replace professional advice. We do our best to be accurate but we make mistakes and information goes out of date. For anything that affects your legal status, taxes, finances, or health, verify with an official source or a qualified advisor.