Human resources
Payment date: 21 december
On Thursday 21 December salaries are paid for December 2023. From the same day, the salary statement will be available in Self Service. In addition to the specification of your monthly salary, the salary statement for December contains information about your applications for the Terms of Employment Individual Choices Model, the sale of leave hours and your taxable income for 2022. These elements are explained below.
If you have further questions, contact the PSSC Service Point.
Sample December salary statement
Since some of the different terms and figures may not be familiar to everyone, we have made a sample salary statement as an explanation. In the text below, the numbers in brackets correspond to the same numbers on the sample salary statement.
End-of-year bonus
You receive an end-of-year bonus of 8.3% of your annual salary, which is a minimum of € 2,250 (based on a full-time appointment and having worked for a full year) (1). The end-of-year bonus is taxed with the special tax rate. The percentage is on the salary statement under ‘Special tax rate’ (2).
Individual Choices Model
Did you submit an Individual Choices Model application with the End-of-Year bonus (EoY) as a source? Then you will see each of these applications twice on your December salary statement. First, the amount is deducted from your gross end-of-year bonus. This is shown on your salary statement as ‘Gr. Ded.’ or ‘Gr. Deduct’ (3). Next, taxes are calculated over the lowered gross amount. Finally, the Individual Choice Model application amount is added again, shown on the salary statement as ‘Net allow.’ or ‘Net all.’ (4).
From the descriptions on your salary statement you can tell which Individual Choice Model applications have been taken into account and for what amount:
| Description on salary statement | Which costs are offset via the Choice Model |
| Gr. Deduct / Net allow. EoY Commuting | Commuting expenses |
| Gr. Deduct / Net allow. EoY Fitness / EoY Fit WKR | Fitness membership |
| Gr. Deduct / Net allow. EoY Labor Union | Labor union membership fees |
| Gr. Deduct / Net allow. EoY Study Exp. | Study and education costs |
| Gr. Deduct / Net allow. EoY Prof. Exp. | Professional expenses |
| Gr. Deduct / Net allow. EoY Bicycle | Bicycle (including insurance) |
| Gr. Deduct / Net allow. EoY Bicycle bat. | Bicycle battery |
| Gr. Deduct / Net allow. EoY Bicycle main. | Bicycle maintenance |
Conversion of leave hours into extra income
Did you submit a request to convert supplementary leave into extra income in November or has your request been approved in November and was it too late for the salary payment in November? Then the amount you receive in exchange is on your December salary statement (5). Note that this is a gross amount, taxed with the special tax rate.
Annual income overview / Annual tax statement 2023
The total taxable income for 2023 (the basis for wage tax) is on your December salary statement (6). This is the amount that will appear on you annual income overview as well. The annual income overview for 2023 is expected to be available in February 2024.