Module: PYNL | Molga: 17 | Currency: EUR | Group: Europe
Includes: Loonbelasting | Volksverzekeringen | WW/WIA/WAO | Pensioen | Vakantiegeld (8%) | 3 case studies
🧭 The Gross-to-Net Pipeline
Bruto (/101) → Premies Werknemersverzekeringen EE → Loonbelasting → Netto (/560)
Netherlands: annual holiday allowance (vakantiegeld) of 8% mandatory. Tax credits (heffingskortingen) reduce the effective tax rate significantly.
📌 Netherlands Payroll Anchors
- Loonbelasting: progressive 36.97% (Box 1 up to EUR 75,518) / 49.50%
- Volksverzekeringen (AOW/ANW/Wlz): 27.65% — included in first bracket rate
- WW (unemployment): 2.64%/7.64% ER (low/high risk)
- WIA (disability): 0.69% ER
- Pensioen: varies by scheme (typically 5–10% EE + 10–20% ER)
- Vakantiegeld (holiday pay): 8% of annual gross, paid June
- Arbeidskorting (employment credit): income-dependent tax credit
👥 Case Studies
ㅤ | Case A: Engineer | Case B: Part-time | Case C: Manager |
Monthly Gross | EUR 4,000 | EUR 2,000 | EUR 10,000 |
Loonbelasting (approx.) | EUR 1,180 | EUR 490 | EUR 3,950 |
Heffingskorting | −EUR 270 | −EUR 265 | −EUR 0 |
Net Pay (approx.) | EUR 2,820 | EUR 1,510 | EUR 6,050 |
🏗️ Step 1 — Salary Structure (EUR)
Component | WT | Monthly | Notes |
Bruto salaris | NL01 | 4,000 | Subject to LB + SV |
Vakantiegeld reserve | NL20 | 267 | 8% provision monthly |
GROSS /101 | ㅤ | 4,000 | Vakantiegeld paid June |
🔢 Step 2 — Loonbelasting (Case A: EUR 4,000/month)
- Annual: EUR 48,000 → in 36.97% bracket
- Annual LB: ~EUR 14,147 → minus heffingskorting ~EUR 3,070 = EUR 11,077
- Monthly: EUR 923
ㅤ | EUR 4,000 gross |
Loonbelasting | −923 |
Pensioen EE | −240 |
Net /560 | ~2,837 |
🏷️ Key Wage Types
WT | Description | Payslip? |
NL01 | Bruto | ✅ |
/3T1 | Loonbelasting | ✅ |
/3P1 | Pensioen EE | ✅ |
/3VG | Vakantiegeld | ✅ (June) |
/560 | Netto | ✅ |
SuccessLabs Academy | SAP ECP Netherlands Payroll (PYNL) | Gross-to-Net Playbook