Useful information
From gross to net pay
A brief explanation of your payslip.
Why do I receive a different amount?
Your payslip shows your gross pay, deductions and the net amount paid out. Payroll tax is tax your employer withholds in advance. The amount depends on factors including your pay and whether the payroll tax credit is applied.
Your income over the whole year
Your income tax return takes your total annual income into account. Depending on your situation, you may receive a refund or need to pay more. There is no single tax-free amount that applies to everyone.
Payroll tax credit and studying
Working for several employers at once? Have the payroll tax credit applied by no more than one. There is also a separate scheme for students and school pupils. Check the conditions with the Dutch Tax Administration.
Accidentally applied it at two employers?
No need to panic: it does not automatically mean you will have to pay extra. It depends on your total annual income, tax already withheld and the tax credits you are entitled to. The Dutch Tax Administration’s rule remains: apply the credit at no more than one employer at a time.
An example with a low annual income
A 21-year-old student earns a total of €6,000 gross in 2026 from two part-time jobs and has no other income. They live in the Netherlands all year, are covered by Dutch national insurance throughout the year and qualify for the full general tax credit. In this example, the final income tax and national insurance contributions are €0 because of the tax credit. Even if both employers applied the payroll tax credit, this does not result in an additional payment.
This is a calculation example, not an income threshold or a guarantee for your situation. Higher income, foreign income or different personal circumstances may produce a different result.
A tick without any pay has no effect. Registered with two employers but not receiving pay from one of them during a period? No payroll tax credit is offset there during that period either.
If both employers pay you, too little tax may have been withheld. Correct any mistake and check your tax return after the year ends. Any additional payment then settles tax that was not yet withheld.
2026 tax rates and credits from the Dutch Tax Administration
Working abroad
Belgium and Germany: If you work temporarily for us in these countries, we handle payroll from the Netherlands. Pay may be higher for some age groups. The arrangements are set out in your contract.
Luxembourg: If you work for us in Luxembourg, payroll is handled by Randstad Luxembourg.
Do you live in Belgium?
Do you live in Belgium and work for us in Belgium? Payroll is handled by SD Worx Staffing Solutions in Lommel. You receive a contract under Belgian rules for each work period. The hourly rate is no lower than in the Netherlands and may be higher for some age groups; the arrangements are in your contract.
Your choice of Dutch payroll tax credit does not affect salary payments by SD Worx in Belgium. Want to work under a student contract? Provide SD Worx with proof of enrolment at your school or course. Eligibility also depends on the conditions and your remaining student working hours.
Working under a student contract within your available student hours? The employee contribution in 2026 is 2.71% of your gross pay. Different contributions may apply outside that scheme.