Explanation ‘inhouding WAS’

Date published 19 February 2024
Date modified 20 February 2024

It could be that your pay slip shows the words ‘WAS verrekening’: this means that not all salary deductions have been made and that a ‘debt’ is being build. In technical language: the ‘netto EQ loon’ is higher that the net salary that normally would have been paid if all deductions had been done.

Our Dutch government has advocated that we all have a minimum hourly gross wage when working in The Netherlands. By doing this they’ve also determined that everybody that works should get a minimum net salary (‘netto EQ-loon’) based on this hourly gross wage.

We’ve worked out an example where an employee earns the minimum hourly gross wage of € 13.27 as determined by our government.


Inhouding WAS

The net minimum salary (‘netto EQ-loon’ under A) is calculated as follows:

Total of worked or vacation hours * the minimum hourly gross wage minus income tax, minus pension deduction*, minus WGA deduction = net minimum salary (* = if applicable)

Because of the deductions (B1 and B2) it could be that the net salary to be paid is lower than the net EQ-minimum. That is not allowed and therefore the gap will be filled temporarily with a WAS aanvulling (C) which we pay for you, but it is a debt. In the example it is € 1.07.

In the example you see that the WAS aanvulling of € 1.07 is exactly the same as deduction B1 ‘inhouding premie aanv. ZW’. This deduction is a necessary one for temp agencies: if you get sick, we will pay a small part of your salary, and in some cases UWV pay the other bigger part. But this deduction is not included in our government’s calculation of the net EQ-minimum. Therefore the debt manifests itself: if you earn the gross hourly minimum wage, then not all deductions can be done.

The WAS aanvulling / debt (C) will be settled as soon as the net salary to be paid is higher than the net EQ-minimum. For example, if you let us pay your holiday money or if you earn a higher gross hourly wage at a different client, the debt will automatically be settled. So: the higher your gross hourly wage, the smaller the risk that not all deductions can be done and thus the smaller the chance that WAS aanvulling will happen. You can see the total WAS debt in the column ‘Cumulatief’.