Question 1

What is loonheffing on a Dutch payslip?

Accepted Answer

Loonheffing is the combined withholding of income tax (inkomstenbelasting) and national insurance premiums (volksverzekeringen: AOW, ANW, and Wlz). The employer calculates this as a single amount using tax tables that incorporate the progressive income tax rates (36.97% for the first bracket up to ~€75,518 and 49.50% above that in 2024) along with national insurance contributions. This integrated approach simplifies the payslip while covering multiple obligations.

Question 2

What is the 30% ruling and how does it affect a Dutch payslip?

Accepted Answer

The 30% ruling (30%-regeling) is a tax benefit for highly skilled migrants recruited from abroad. It allows employers to pay up to 30% of the gross salary as a tax-free allowance to cover extraterritorial costs. This effectively reduces the taxable salary, resulting in significantly lower loonheffing. The ruling applies for up to 5 years and the payslip shows the tax-free portion separately. Since 2024, the benefit steps down from 30% to 20% and then 10% over the 5-year period.

Question 3

How does holiday allowance (vakantiegeld) work in the Netherlands?

Accepted Answer

Dutch law entitles employees to a holiday allowance (vakantiegeld) of at least 8% of gross annual salary, typically accrued monthly and paid out as a lump sum in May or June. The allowance is subject to loonheffing and is often taxed at a higher rate because it is a lump sum on top of regular salary. Some employers offer the option to receive the holiday allowance spread across 12 monthly payments. The accrual should be visible on the monthly payslip.

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