Compare the hourly threshold with actual hours
Checking a monthly salary alone is insufficient. The applicable period, employee age, relevant paid hours and pay components must be considered. Variable hours or a changed working week can alter the outcome.
Check collective agreements and salary scales
The statutory minimum is not necessarily the agreed wage floor. A collective agreement, scale or periodic increase may require more. Changes in relative pay levels are a separate personnel decision alongside the legal minimum check.
Record the calculation and effective date
Provide payroll with supporting agreements and distinguish simultaneous changes in hours or role. Review the draft run before approval. Later corrections may affect earlier payslips and filings, so a separate supplementary payment alone may not complete the records.
Source and background: Rijksoverheid – Bedragen minimumloon 2026.
