Free Payslip Generator (Netherlands)

Art. 7:626 BW requires the employer to give the employee a written or electronic statement (loonstrook or salarisspecificatie) every time wages in money are paid. It must show the gross wage, the specified amounts it is made up of, the amounts withheld, and the hourly wage to which a person of the employee's age is entitled under the Wet minimumloon en minimumvakantiebijslag. The statement can be left out only if none of these amounts changed since the previous payment.

The statement also shows the names of employer and employee, the period the wage covers, the agreed working time, whether there is a written open-ended contract, and whether the contract is an on-call contract (oproepovereenkomst).

An electronic statement needs the employee's express consent, and it must be made available so the employee can store it and consult it later. This article cannot be departed from to the employee's disadvantage.

In 2026 the first income bracket for employees below AOW age combines the volksverzekeringen premiums with loonbelasting: AOW 17.90%, Anw 0.10% and Wlz 9.65% are shown as separate components (Belastingdienst, Tarieven loonheffingen 2026, table 1). On top, the employer withholds the Zvw contribution of 4.85%, and itself owes the werkgeversheffing Zvw of 6.10%.

Werknemersverzekeringen premiums for 2026: AWf low 2.74% and high 7.74%; Aof low 6.27% and high 7.63%; Whk differentiated per employer, set in a notice from the Belastingdienst; Wko surcharge 0.50%; Ufo 0.68%. The maximum premium wage is EUR 79,409 a year, or EUR 6,617.41 a month, for both the werknemersverzekeringen and the Zvw.

All of it is declared in the aangifte loonheffingen, which must reach the Belastingdienst by the date on the aangiftebrief; the payment must be in the Belastingdienst's account by the date on that letter. A late or missing payroll return can be fined up to EUR 1,675 (art. 67b(2) AWR).