Pay consists of a basic wage or salary which may be supplemented by overtime pay and bonuses (thirteenth month, profit-sharing or share-option schemes).
Basic wage or salary is the weekly or monthly wage or salary which the employer undertakes to pay the employee in return for his or her work. It comprises neither overtime pay nor bonuses.
Gross wage or salary is the total amount earned by the employee. It comprises the basic wage or salary, plus any overtime pay and bonuses. It is calculated before the deduction of social contributions and before taxes.
Net wage or salary is the amount which employees actually receive after social contributions and taxes have been deducted from the gross wage or salary.
A statutory minimum wage applies to all professional categories. Persons entitled to the statutory minimum wage include employees of either sex, aged between 23 and 65 and working at least one-third of normal working hours, are entitled to receive the statutory minimum wage. For persons between the ages of 15 and 22 The Dutch law provides a statutory minimum wage which is fixed at a specified percentage of the minimum wage for adults. This percentage ranges from 30 to 85 per cent, depending on the age of the individual involved.