1. Salary calculation
This section contains the information that the Salary Administration uses to calculate your salary.
- Scale/Step: this is the salary scale and step to which you have been assigned.
- Scheduled expiration date: this is the scheduled date on which your contract of employment will end.
- ABP Annual Income: this is your ABP annual salary. It is on the basis of this annual salary that the ABP pension fund will calculate the amount of pension contribution that you and your employer will have to pay.
- statutory minimum wage: this is the legal minimum wage for full-time staff members aged 23 years and over.
- Payroll tax credit: Does payroll tax credit apply? (Yes or No).
- Periodical salary increase: this is the month in which your salary will be increased, if you have not yet reached the final step in your scale.
- Last day of contract: this is the date on which your contract of employment will end.
- Special payroll tax rate: this is the percentage of payroll tax for incidental payments such as your holiday allowance.
- Taxable annual wage p.y. (previous year): this is your taxable income from the previous year. This amount determines your special rate percentage for the current year.
- Company car: Do you have a leased car? (Yes or No).
- Gross hourly wage: this is your full-time gross salary per month (calculated on the basis of your salary scale divided by 165).
- Weekly hours: this is the number of hours you work per week according to your contract of employment.
- Permanent contract: Do you have an open-ended contract? (Yes or No).
- Written contract: Do you have a written contract (Yes or No).
- Zero-hours contract: Do you have an on-call contract? (Yes or No).
- Part-time percentage: this is the number of hours you work on average each month compared to a full-time job. Factor 100.00 is 38 hours per week.
- Tax code: this is a tax code from the tax authorities. This code specifies where you pay tax and where you are covered by social insurance.
- Labour deducation: Do you apply an employed person’s tax credit? (Yes or No). You will have specified this on your payroll tax statement.
- Payroll tax credit: Do you apply payroll tax credit? (Yes or No). You will have specified this on your payroll tax statement.
2. Net salary calculation
This section contains descriptions of the amounts that you will receive and the amounts that will be withheld from your salary. The columns show the components to which these amounts apply, for example, your gross salary, pension costs, or payroll taxes. The sum of the total amounts from these columns is the amount that will be paid into your bank account. This is your net salary.
- Permanent salary components: these are the fixed components of your salary. These include your gross salary, pension contributions, group income protection insurance contribution and payroll tax.
- Non-recurring salary components: these are the components of your salary that recur at certain times. These include your holiday allowance, overtime and irregular hours allowance.
- Other salary components: All of your other net receivable or net deductible salary elements are listed here. These include your travel allowance, staff association membership, expense allowance, and internet allowance.
3. Payroll tax
Payroll tax is tax that is mandatorily withheld from your salary. This is determined by law and occurs automatically. The first column shows the amounts that have been withheld in the month to which the salary slip pertains. The second column shows the total of the payroll taxes for the entire year.
- Wages wage tax: this is the amount over which your payroll tax is calculated.
- Wage tax: this is the amount of payroll tax that must be withheld by the employer.
- Wages wage tax (special rate): this is the number of special payments, such as holiday allowance and end-of-year bonus, over which your payroll tax is calculated at a special rate.
- Wage tax (special rate): this is the amount of payroll tax on special payments, such as holiday allowance and end-of-year bonus, which must be withheld by the employer.
- Labour deduction: this is the discount on your payroll tax and national insurance contributions. The amount of this discount is calculated automatically.
Your December salary slip will also show the total amounts for the entire year. These can also be found on the annual income statement that you will receive in January of the following year. These amounts are important and may be relevant to your tax return, for example, so make sure that you keep these documents in a safe place.
4. Holiday allowance and end-of-year bonus
This section shows the amounts that you have accrued for your holiday allowance and end-of-year bonus. The first column shows the amount that has been accrued for the month in question and the second column shows the total. Your holiday allowance will be paid in May. The accrued amount will therefore apply from the month of June, or after this if you start working at the university from July onwards. Your end-of-year bonus will be paid in December. The accrued amount will therefore apply from January, or after this if you start working at the university from February onwards. When your contract of employment ends, these accrued amounts will be included in your final salary payment.
5. Your net salary and bank account number
This section shows the net amount that you will be paid each month and the bank account number for the account into which this amount will be paid.