We want to clarify the online payslip for you. Below, you can find an explanation of a few terms and concepts on your payslip.
- Stamsalaris (Base salary): The gross salary when you work full time. In this case, there is a full work week of 40 hours. If this employee would work 40 hours a week, this person will earn €5500,- gross per month.
- Parttime %: The percentage of the amount of hours, compared to full time. In the given example, the employee works 40 hours per week (see . The part time percentage is 40/40 = 100%.
If this employee would work 20 hours per week, the part time percentage will be 20/40 = 50%. - Uurloon (Hourly Wage): Your gross salary per hour.
- Minimumloon (Minimum Wage): The legal minimum wage which must be paid to the employee as determined by the government.
- Salaris tabel (Wage Table): If a CAO uses wage tables, you can check which salary scale and grade applies for your situation. In this case, there is no salary scale.
- Contract: Here you can see if a contract is a fixed-term contract (with an end date, a temporary contract) or for indefinite time (without an end date). In this case, the employee has an indefinite contract.
- Uren per week (Hours per week): The Het aantal contracturen per week.
- Schriftelijk (Written): This indicates if there is a signed contract on paper. In this case, the contract is written.
- Oproep (Zero-Hour): If this is a 'yes', you are either a zero-hour employee or you have a min-max contract. If this is a 'no', you have a fixed amount of hours. This employee has fixed hours.
- Auto van de zaak (Company car): If you have a company car, it is stated here with the catalog value and additional tax liability company car percentage. If you have a company car but do not get additional tax liability company car because you drive less than 500 personal kilometers, your license plate number and additional tax liability company car percentage will be noted. During the salary calculations, there will be no additional tax liability company car.
- Periode (Time period): The period in which the salary has been calculated. This payslip is of the fifth period of 2022 with the M of month, so the fifth month of 2022. This payslip is of May 2022.
- Kleur / tabel (Tax table color): This is determined by the tax office. White is for current employment, green is for past employment (for example, if you’re receiving a pension or unemployment benefit).
- LH / LH korting (Payroll tax credit): The first 'yes' indicates if you pay income tax over your salary. Income tax is payroll tax and national insurance premiums. The second 'yes' states if the payroll tax credit is being applied. The employee will get a general tax discount. You have to send an 'opgaaf model loonheffingen' to declare that the payroll tax credit should be granted. This can only be applied to one employer or benefits agency.
ZVW / WW / WIA (Wages for employers insurance):This is the premium employers pay in case their employees suffer loss of income if they become unemployed, incapacitated for work or ill. These insurances are:
- Unemployment Insurance Act (WW)
- Disability Insurance Act (WAO)
- Work and Income according to Capacity for Work Act (WIA)
- Sickness Benefits Act (ZW)
Your employer may pass a portion of the insurance costs on to you, which will be reflected on your payslip. Code 'K' is the standard tariff.
- Jaarloon BT/Tarief BT (Special tax percentage): The tax rate on special wages like holiday pay, overtime, or bonuses. You can find more in this Dutch article: Wat is het jaarloon BT op de loonstrook
- Cumulatief (Cumulative): This column states the totals of the current year. In this example, all amounts from January to May have been cumulated.
- Salaris (Salary): The gross month salary for this month. If you work part time, this will be the part time salary. This amount will be stated again under the column 'Tabel' to indicate that the table percentages are being applied (see section 12).
- Werknemer Verzekering (Employee Insurance): Normally, one employer insurance will be deduced from your salary: the WGA-premie (the Return to Work of Partially Disabled Persons Scheme). This is listed under the header 'inhouding', since it will be deduced from your salary (see section 14).
- Loonheffing (Payroll tax rate): The amount of payroll tax and social security deducted from your gross salary. That is why is stated under the header 'inhouding' (see section 13).
- Totaal netto (Total net): The salary that you will get netto.
- Betalen (Pay): This is the amount that you will get paid and the bank account number. If there is no known bank account number, it will say 'per kas'.
Corrections of previous months
It can happen that there will be a correction of a previously made payslip. In the example above, the salary for February is € 8487,65 but the employee will receive a back payment for January (2020-1) of € 462,96.
An advantage of 'payslip per run' is that the to be paid amount on this payslip is equal to the payment the employer has done.
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Of course, we can help you if you want to know more about making a payslip or the possibilities of the online payslip or the app for employees. Please contact Van Winssen Personeel en Salaris.