First Dutch Payslip Explainer

Read your first Dutch payslip line by line so you know exactly where your money goes.

Who this is for

Filipino devs who just landed in the Netherlands on a direct-hire or sponsored role and just got their first loonstrook (payslip). You opened it, saw a wall of Dutch words, and the net number was lower than you expected. This is for you.

What this helps you decide or do

This helps you decode the Dutch terms on your payslip, understand why gross (bruto) is so far from net (netto), confirm your 30/27% ruling is actually being applied, and catch errors early before they compound over months.

Quick checklist

1. Find “Bruto salaris” (gross) and “Netto” (net) at the bottom. The gap is mostly tax and social premiums, not deductions you can avoid.
2. Look for “Loonheffing” or “Loonbelasting/premie volksverzekeringen”. This is your wage tax plus national insurance withheld at source.
3. Check whether the “loonheffingskorting” (payroll tax credit) is applied. It should be applied at ONE employer only. If you have one job, it should say yes/ja.
4. If you qualify for the expat ruling, look for a line reducing your taxable wage. Confirm the percentage with your employer, since the ruling is moving from 30% to 27% in 2027 and your bracket matters.
5. Find “Vakantiegeld” or “Reservering vakantietoeslag”. Holiday allowance (around 8% of gross) is usually reserved monthly and paid out in May. It is not lost, it is parked.
6. Spot “Pensioenpremie” if your employer has a pension scheme. Your share is deducted here, the employer adds theirs separately.
7. Check “Sociale verzekeringen” lines (WW, WIA, Zvw). These are unemployment and disability premiums. The employer-paid ones may show as informational.
8. Confirm your “Loonheffingennummer” / BSN is present and correct. A wrong BSN can mean wrong tax and a painful correction later.
9. Note the “Cumulatief” column. These are year-to-date totals you will need when you file or when the Belastingdienst sends a “voorlopige aanslag”.
10. Compare the net amount to what actually hit your Dutch bank account. They should match. If not, ask payroll the same week.

Common mistakes

• Comparing your Dutch net pay to your PH take-home using a 40 pesos per euro rate. As of June 2026 it is roughly 69 to 70 pesos per euro, so do the math properly before you panic.
• Assuming the 30% ruling is automatic. It often is not on the first payslip while paperwork is processing. Ask when it kicks in and whether it backdates.
• Thinking holiday allowance was stolen. It is reserved monthly and paid in May.
• Ticking “loonheffingskorting” at two employers if you have a side job, which causes underpaid tax and a bill later.
• Ignoring the payslip entirely because it is in Dutch. Errors are easiest to fix in the first month.

What to verify

Confirm your exact ruling percentage and salary threshold with your employer or the IND, since the expat ruling and the income norms change by year and age bracket. For any tax question on the payslip itself, verify with your payroll team or the Belastingdienst. Do not treat this explainer as tax advice.

Jake note

My first payslip looked like a tax form in a language I could not read, and the net number genuinely confused me. Once I matched each Dutch word to what it actually meant, it stopped feeling like the company was taking random money. Most of it is just tax and social premiums working as designed.