Work and pay
Loonstrook
Payslip
What does Loonstrook mean?
A loonstrook (also loonspecificatie) is the payslip your employer must give you whenever your pay changes, and at least on the first payment. It shows your gross salary (bruto), deductions such as wage tax and premiums (loonheffing) and your pension contribution, any allowances, and the net amount (netto) paid to you. It also shows the holiday allowance you are building up.
Key facts
| Legal basis | Burgerlijk Wetboek article 7:626 |
| Given | On first payment and whenever the amount changes |
| Main lines | Bruto, loonheffing, pensioenpremie, netto |
| Holiday allowance | Built up monthly, usually shown as a reserve |
What to do
- Check the basics: your name, BSN, period, hours and gross salary as agreed in your contract.
- Check the line for loonheffingskorting. It should be applied by one employer only.
- Find the pension deduction (pensioenpremie) and check it matches your employer's scheme.
- Look for the vakantiegeld reserve (reservering vakantiegeld), usually 8% of gross salary, paid out once a year.
- If the 30% ruling applies, check the tax-free allowance is shown separately from taxable wage.
Worth knowing
Keep every payslip, or at least the December one and the jaaropgaaf. The IND, mortgage lenders and landlords often ask for recent payslips, and you need them to prove your income if an employer goes bankrupt.
Frequently asked questions
What does loonheffing mean on my payslip?
Loonheffing is the combined deduction for wage tax and national insurance premiums. It is an advance on your income tax, settled when you file your return or when the Belastingdienst checks the year.
Why is my net pay different each month?
Overtime, bonuses, unpaid leave or the timing of allowances change the gross amount, and the tax table applies different rates to special payments. The month you receive vakantiegeld or a 13th month usually shows a higher tax deduction.
Is my employer required to give me a loonstrook?
Yes. Under article 7:626 of the Civil Code the employer must give a written specification with the first payment and every time the amount changes.
Read next
Official sources
More Dutch terms: work and pay
Plain-English explanations of the words on your letters and contracts.