Confused by your Dutch loonstrook? Tap or click on any highlighted row in our interactive dummy payslip below to see a detailed explanation of the taxes, deductions, and expat allowances.
Tech Innovators B.V.
Employee: John Doe (Expat)
Period: 2026 - Period 09 (Month)
| Description | Value/Qty | Amount (€) |
|---|---|---|
| Bruto Salaris (Gross Salary) | 1.00 | 6,000.00 |
| Exchange Gross to Net (30% ruling) | -30% | -1,800.00 |
| Pensioenpremie (werknemer) | -250.00 | |
| Fiscale Bijtelling Auto (Company Car Tax) | 22% | +300.00 |
| Eigen bijdrage leaseauto (Employee contribution) | -100.00 | |
| Inhouding WGA (Whk) | 0.32% | -13.44 |
| Premie WGA-hiaat | -8.50 | |
| Loon voor Loonheffingen (Fiscal Wage) | 4,128.06 | |
| Loonheffing (Income Tax) | -1,050.00 | |
| Belastingvrije vergoeding (30% Tax-free allowance) | +1,800.00 | |
| Reiskostenvergoeding (Travel Allowance) | 100 km | +23.00 |
| Verrekening Bijtelling (Non-cash reversal) | -300.00 | |
| Netto Salaris (Net Payout) | 4,601.06 |
| Fiscaal loon t/m periode | 37,152.54 |
| Ingehouden Loonheffing | 9,450.00 |
| Verrekende Arbeidskorting | 3,120.00 |
| Saldo vorig jaar (Last year) | 16.00 |
| Opbouw (Accrued YTD) | 120.00 |
| Opgenomen (Taken YTD) | -40.00 |
| Nieuw Saldo (Current Balance) | 96.00 |
These items may appear on your payslip depending on your contract, Collective Labour Agreement (CAO), or company policy. Tap to learn more.
Usually 8% of your gross annual salary.
End of year bonuses.
Monthly vs 4-weekly payouts.
Deductions based on union agreements.
Health Insurance Act employer contribution vs. DGA exceptions.
Are you a relocation agency or HR department? Copy and paste this HTML snippet to offer this interactive payslip directly to your expats for free.
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</div>The Dutch tax system relies heavily on automatic payroll deductions. Instead of paying a massive tax bill at the end of the year, your employer deducts income tax (Loonheffing), social security premiums, and pension contributions directly from your gross salary.
For expats, this is often further complicated by the 30% ruling, which reduces your taxable gross salary and pays it back to you as a tax-free allowance.
One of the biggest sources of confusion is the difference between Bruto Salaris (Gross Salary) and Loon voor Loonheffingen (Fiscal Wage). Your income tax is calculated over your Fiscal Wage, not your Gross Salary.
Because items like pension contributions and the 30% ruling allowance are deducted from your Gross Salary before taxes are applied, your Fiscal Wage will be significantly lower than your actual Gross Salary. This is perfectly normal and is the reason you pay less tax!
If you ever suspect an error on your payslip, it's good to know that Dutch payroll isn't just up to your employer's discretion. All HR software in the Netherlands (like Nmbrs, Exact, or ADP) calculates your salary based on the strict rules set in the Handboek Loonheffingen (Payroll Taxes Handbook).
This comprehensive guide is published annually by the Dutch Tax and Customs Administration (Belastingdienst) and dictates exactly what is taxable, what is exempt, and how the 30% ruling must be processed. You can find the latest official Handboek Loonheffingen here.
Note: Because this handbook is highly technical and aimed at Dutch payroll administrators, the Belastingdienst does not provide an official English translation.