In short
- One jaaropgaaf covers one calendar year and one employer. Two jobs in a year means two statements.
- Employers send it at the start of the new year, usually in January or February.
- Jaaropgave is another spelling of the same document.
- The key lines are your taxable pay (fiscaal loon) and the tax already withheld (loonheffing).
- Your employer sends the same figures to the tax office, so they often appear pre-filled in your return.
What a jaaropgaaf is
Your payslip (loonstrook) shows one month. Your jaaropgaaf adds up the whole year: what you earned, what was taken off for tax and which tax credits your employer already applied.
It’s the most important document for most people’s tax return, because it shows the income the return starts from and the tax you have already paid through your salary.
Not the same as a bank’s yearly overview. Banks send a jaaroverzicht with your balances and interest. That’s a different document, and you may need it too.
What each line means
Layouts differ between employers, but most statements show these lines.
| Dutch label | In plain English | Why it matters |
|---|---|---|
| Jaar or tijdvak | The year or period the statement covers | It must match the tax year you’re filing. |
| Fiscaal loon (also loon voor de loonheffing) | Your taxable pay | The income your return starts from. It can differ from your gross salary, for example because pension contributions are taken off first. |
| Ingehouden loonheffing (or loonbelasting/premie volksverzekeringen) | Tax already taken from your pay | You already paid this during the year. It’s subtracted from the tax you owe. |
| Arbeidskorting | The tax credit for working people | Your employer already applied it through your pay. |
| Loonheffingskorting | Whether this employer applied the general tax credit | If two employers both applied it, you may have to pay some tax back. |
| Onbelaste vergoedingen | Tax-free allowances, such as travel costs | Not taxed. Your employer doesn’t have to list them. |
Many statements also show the health insurance contribution (bijdrage Zvw). Employers usually pay this for you.
An example statement
Example · made-up figures
Yearly salary statement 2026, Example B.V.
This shows how the lines fit together. It is not a calculation of anyone’s tax.
- Fiscaal loonTaxable pay for the year
- €52,400
- Ingehouden loonheffingTax already taken from your pay
- €14,860
- ArbeidskortingTax credit already applied
- €5,200
- LoonheffingskortingGeneral tax credit applied
- Yes
With the 30% ruling, the tax-free part of your salary isn’t included in your taxable pay. Your statement already reflects it, so you don’t need to calculate anything. More about the 30% ruling.
Where to find your jaaropgaaf
- Look in your payroll or HR portal.
It’s usually stored next to your payslips, often in January or February.
- Ask your HR or payroll team.
They can send you a copy. This also works for a job you left during the year.
- Check benefits and pensions too.
UWV, SVB and pension funds send their own yearly statements for benefits and pensions.
How it’s used in your return
Your taxable pay and the tax already withheld go straight into your return. Because your employer sends the same figures to the tax office, they’re often already filled in when you log in to Mijn Belastingdienst.
Check them anyway. If you had more than one employer, make sure every job is there. If a figure on your statement is wrong, ask your employer to correct it. They also need to send the correction to the tax office.
Written by the Taxpress team and checked against official Belastingdienst guidance on 10 November 2026. This is general information, not personal tax advice. Spotted something out of date? Tell us.