The pay slip should show :

  • gross salary;
  • the statutory minimum wage;
  • taxes and contributions withheld;
  • holiday allowance;
  • a breakdown of any expenses allowances and any deductions..

Each component must be sufficiently specified. If no generally binding collective agreement applies, pay is subject to the statutory minimum wage. If a supplement or allowance tops up the minimum wage, it should be clear what costs it covers (for example meals or hotel). If this is unclear, the allowance or supplement should not be counted as part of the minimum wage. In that case, you are paying below the minimum wage and risk a fine.