WML Payslip Utrecht: Requirements and Contents
A WML payslip complies with the Minimum Wage and Minimum Holiday Allowance Act (WML) and proves that employers in Utrecht pay at least the statutory minimum wage, including holiday allowance. Employers must state this clearly so that Utrecht residents can easily check their pay. This article covers the rules with Utrecht-specific examples, tips, and local resources such as Het Juridisch Loket Utrecht.
What Does a WML Payslip Entail in Utrecht?
The WML payslip shows not only regular pay but also demonstrates compliance with the minimum wage. Under the WML, employers in Utrecht must provide a transparent payslip each month. This applies to all employees, such as temp workers in Utrecht's hospitality sector or on-call workers aged 21 and over.
A basic payslip is often insufficient; it must include the hourly rate, hours worked, and any allowances. This way, you can immediately see if your pay meets the minimum. Violations may result in fines from the Netherlands Labour Authority (Inspectie SZW), and in Utrecht, you can turn to Het Juridisch Loket Utrecht for free advice.
Statutory Rules for the WML Payslip
The WML payslip is governed by the Minimum Wage and Minimum Holiday Allowance Act (WML). Key provisions:
- Article 7 WML: Requirement for a detailed payslip showing gross pay, deductions, and net pay.
- Article 8 WML: Breakdown of minimum wage calculation, including gross pay, holiday allowance, and adjustments.
- Article 12 WML: Minimum per hour, day, or week. As of 1 January 2024, this is €13.27 per hour for those aged 21+.
The WML ties into Dutch Civil Code Book 7 (DCC), Article 7:655 for payslip requirements. The Netherlands Labour Authority enforces compliance, with fines up to €4,000. In Utrecht, disputes can be brought before the District Court of Utrecht.
Read more about basic requirements in our article Mandatory Information on Payslips.
Essential Elements on a WML Payslip
A proper WML payslip must include these mandatory items. Overview in table:
| Information | Description | Legal Basis |
|---|---|---|
| Pay Period | From/to date | Art. 7 WML |
| Gross Pay | Total pay including allowances | Art. 8 WML |
| Hours Worked | Total hours, including overtime | Art. 12 WML |
| Hourly or Daily Rate | Minimum €13.27/hour (2024) | Art. 12 WML |
| Holiday Allowance | Min. 8% of pay | Art. 15 WML |
| Deductions | Tax, premiums, etc. | Art. 7(2) WML |
| Net Pay | Amount to be paid out | Art. 7 WML |
| Identification | Employee and employer details | DCC 7:655 |
Provide digitally or on paper, and retain for 7 years.
Utrecht Practice Examples
Example 1: Full-time Employee at Hoog Catharijne
Jan from Utrecht works 40 hours/week at €13.50/hour in a shop. Payslip: 173.33 hours, €2,340 gross, €187 holiday allowance, €1,800 net. Well above WML requirements.
Example 2: On-Call Worker in Utrecht Hospitality
Sara works 20 hours at €12/hour. Gross €240 is below minimum; employer must top up and adjust the payslip. Without details, it's invalid.
Example 3: Temp Worker for Municipality of Utrecht
Michel earns €13.27/hour + allowance. Payslip separates base and extras, total above WML – ideal for inspections.
Rights and Obligations Regarding WML Payslips
Rights of Utrecht Residents:
- A complete payslip every month.
- Report deficiencies to the Netherlands Labour Authority or Het Juridisch Loket Utrecht.
- Claim back pay (up to 1 year retroactively).
Obligations of Employers:
- Always provide a WML-compliant payslip.
- Correct any errors.
- Explain to employees.
In case of issues: go to the subdistrict court at the District Court of Utrecht or a union. See also dismissal law and collective bargaining agreement rights.
Frequently Asked Questions
Must the payslip be on paper in Utrecht?
No, digital via a secure portal is fine.
Below minimum wage?
Employer must top up and issue a new payslip. You are entitled to WML; they face fines.
For interns?
No, only for regular employees aged 21+.
How to check?
Compare with the government.nl table; recalculate hours and allowances.
Tips for Utrecht Residents
Employees:
- Keep payslips for 7 years.
- Check WML compliance monthly using the government calculator tool.
- In doubt? Contact Het Juridisch Loket Utrecht.
Employers: Use software for compliance and avoid fines.