Issuing pay slips to employees
You are under the obligation to issue your employee a payslip for:
- the 1st payment of the wages after employment
- every payment of the wages that varies from the previous payment of the wages
You may also provide the payslips in digital form. You may only do so if your employee has agreed to this and he can store the payslip such that he can inspect it at a later point in time.
There is no mandatory payslip model: you use your own forms.
Mandatory details to be stated on payslips
The payslips must state at least the following details:
- the gross wages in money
- the compilation of the gross or net salary, for example the basic wage, guaranteed wage, performance-related pay, commission, overtime pay, benefits, contributions and bonuses
- the amounts withheld from the wages, such as the amounts withheld for pension contributions or trade association contributions, the employee's contribution for private use of the company car, wage tax/national insurance contributions, income-dependent contribution pursuant to the Health Care Insurance Act (Zvw) and attachment of wages
- the hours worked by the employee pursuant to the employment contract
- the period for which you have paid the wages (wage period)
- the statutory minimum wage or minimum youth wage applicable to the employee
- the statutory minimum holiday allowance applicable for the employee
- your name and the employee's name
- when you also use the payslip as the annual income statement: the details that must be specified in the annual income statement
- whether there is a written permanent employment contract
- whether there is an on-call contract
For more information, call the Ministry of Social Affairs and Employment: 0800 – 9051.