🇳🇱 Payroll in
Netherlands
Everything employers need to run compliant payroll in Netherlands — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Netherlands — Step by Step
Register for payroll
Before making any salary payment in Netherlands, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Netherlands has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Netherlands must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Netherlands authorities on time. Late payment penalties can be significant.
Payslip Requirements — Netherlands
Statutory payslip obligations for employers in Netherlands.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
7 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and BSN (burgerservicenummer)
- ✓Employer name and payroll tax number
- ✓Pay period
- ✓Salary period
- ✓Gross salary
- ✓Holiday allowance accrual (vakantiegeld 8%)
- ✓Pension contribution (employee share)
- ✓Wage tax (loonheffing) withheld
- ✓Employee insurance contributions (WIA/WW — where applicable)
- ✓ZVW health contribution (employee)
- ✓Net pay
- ✓Hours worked
- ✓Cumulative YTD gross and tax
- ✓Payroll tax table applied
- ✓Collective agreement reference
Dutch payslips (loonstrook) must be provided on or before pay day. Electronic payslips are standard and fully accepted. Holiday allowance (vakantiegeld) of 8% must be shown accruing monthly or paid out in May. BSN number must be on the payslip for tax identification. Retention: employer 7 years, employee 5 years.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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