How to read a Dutch payslip (loonstrook)
A Dutch payslip (loonstrook) shows your gross pay, one wage tax line that already includes national insurance, and a few lines for information. On €4,500 gross a month you keep about €3,427, with the holiday allowance building up on top.
The lines on your loonstrook
| Line | What it means |
|---|---|
| Bruto loon / basisloon | Your gross pay for the period, as agreed in your contract |
| Pensioenpremie (werknemersdeel) | Your share of the pension contribution, taken before tax |
| Loon voor de loonheffing (fiscaal loon) | Taxable pay: gross minus pension, plus taxable benefits such as a company car, minus the tax-free part under the 30% ruling |
| Loonheffing | Wage tax, which includes the national insurance contributions (AOW, Anw, Wlz) |
| Loonheffingskorting | Whether the tax credits are applied by this employer. Only one employer or benefit payer should apply them |
| Werkgeversheffing Zvw | The employer’s health insurance contribution (6.10%), shown for information; it is not taken from your pay |
| Reservering vakantiegeld | Holiday allowance building up, at least 8% of your pay, usually paid in May or June |
| 30%-regeling / ET-vergoeding | The tax-free allowance under the 30% ruling, if you have it |
| Netto loon | What is paid into your account |
Worked example: €4,500 a month
White monthly table, loonheffingskorting applied, no pension, 2026
| Bruto loon | €4,500.00 |
|---|---|
| Loonheffing | −€1,073.20 |
| Netto loon | €3,426.80 |
| Reservering vakantiegeld (8%) | €360.00 |
| Werkgeversheffing Zvw (paid by your employer) | €274.50 |
Our figures spread the yearly tax evenly; payroll uses monthly tables, so your payslip can differ by a few euros. With the 30% ruling the same salary leaves €3,679 a month. Check your own payslip.
How the wage tax is worked out
Loonheffing combines income tax and national insurance in one rate: 35.75% up to €38,883 of yearly taxable pay, 37.56% up to €78,426and 49.50% above. The tax credits then reduce it, which is why the loonheffingskorting line matters so much.
Sources
- Rijksoverheid: what is on my payslip
- Belastingdienst: how the loonheffingskorting works
- Belastingdienst: Zvw percentages
- Rijksoverheid: holiday allowance
- Our methodology and the full list of sources for the calculator
Frequently asked questions
What does loonheffingskorting mean on my payslip?
It shows whether your employer applies the general tax credit and labour tax credit to your wage tax. Apply it with one employer only, usually your main job; if two employers apply it you will have to pay tax back.
Why is tax higher in the month my holiday allowance is paid?
Holiday allowance and a 13th month are taxed with a separate table for special payments (tabel bijzondere beloningen) at your top rate, so the percentage looks higher than on a normal month. Over the year it evens out in your tax return.
What is the white table and the green table?
The white table (witte tabel) is used for pay from your current job and includes the labour tax credit. The green table (groene tabel) is for income from a past job or a benefit, such as a pension or unemployment benefit.
This guide explains the general rules for employees and is not personal tax advice. Rules change and individual situations differ, so check with the tax authority or a tax adviser before making decisions. Spotted something out of date? Email [email protected].