Most people receive their wages into their account every month. This amount is lower than what is stated in the vacancy text and your contract. Where does that difference come from? The short answer: your employer withholds part of your gross salary for the gross-net calculation of your salary, so that you receive your net salary in your account. In this article you can read what exactly is withheld from your salary for this gross-net calculation, and why.
- income tax
Everyone who works as an employee pays payroll tax. How much, that depends on your salary. Your employer withholds the payroll tax from your gross salary and one-off rewards, such as a bonus, holiday allowance or year-end bonus. This amount goes directly to the tax authorities. Payroll tax consists of payroll tax and premiums for:
- General Old Age Pensions Act (AOW)
- Long-term Care Act (Wlz)
- General Surviving Dependents Act (Anw)
Thanks to the payroll tax credit, you can get a discount on your payroll tax, which means that you have more left over. Please note: this is possible with one employer or benefits agency at a time.
- Social contributions
Your employer pays even more premiums for you to the Tax and Customs Administration. These are for social insurance: Work and Income according to Labor Capacity Act (WIA), Unemployment Insurance Act (WW) and Sickness Benefits Act (ZW). This allows you to claim a benefit if you become incapacitated for work, unemployed or ill.
- Pension premium
Do you have a pension scheme through your work? In that case, your employer and you often pay the premium together. Your employer can deduct your part of the amount from your salary and transfer this together with his part to the pension fund or the pension insurer.
Payslip
The amount of your gross salary and what is deducted from it can be found on your pay slip or annual statement. At the bottom you will find your net salary: this is what is left in the end and what your employer deposits into your account. The gross-net calculation can be different for everyone.
More or less net salary
Sometimes your employer can also deduct something from your net salary. For example, if you have had a traffic fine with a company car or owe a contribution for the staff association. There may also be something net added. For example, if you have advanced costs for your employer or are allowed to declare travel expenses for your business trips or commuting.
Want to know more?
Do you have questions about your wages, your payslip or do you suspect that something is wrong with your gross-net calculation? Contact us! Our Service Center can be reached every working day from 8.30:17.00 am to XNUMX:XNUMX pm via sc@unie.nl en 0345 851 963.
