This can arise because your average daily gross wage differs from your colleagues because you have previously been paid different amounts. We always have to take your average daily gross wage into consideration to ensure that you don't have to pay tax at the end of the year.

You can calculate your average daily gross wage by looking at the cumulative totals on your last payslip and dividing the gross wage by the number of days worked. If you work at different daily rates, the average daily gross wage is constantly changing, which means that the contributions paid by the employer and the employee (national insurance premiums) are also constantly changing. This can result in a difference in your net pay. It can also make a big difference if you have your payroll tax credit (loonheffingskorting) applied by a different employer or benefits agency.

Your gross wage is made up of:

• salary
• compensation for not receiving sick pay until the third day of absence due to illness (wachtdagcompensatie)
• remuneration to cover short absences (kort verzuim), public holidays and annual leave
• holiday pay

The total of the salary and the various supplements is equal to the gross remuneration agreed. All the supplements are paid out immediately each time you are paid.

If you work one day a week, the weekly tax table is applied.

When the payroll tax credit (loonheffingskorting) is applied, you get a quarter of the payroll tax credit for that month of €165.58 as this is calculated using the weekly tax table.

If you have worked two days in one week the next time you get paid, then the weekly tax table is also used but again one quarter of the monthly payroll tax credit of €165.58 is applied. It is not possible to apply a higher credit, even if you have worked more days.

This can occur because work records for days you worked in 2010 have reached us in January 2011. As a result, we pay you for this work in January 2011. Being paid for 2 months' work in 1 month means that your gross monthly income is high, which results in you being taxed at a higher rate. In addition, we can only apply €165.58 of payroll tax credit (loonheffingskorting) in period 1. This can also result in higher national insurance contributions and recalculation of your national insurance contributions in subsequent months, which means you will receive lower net pay in subsequent months as well.

This year the payroll tax credit (loonheffingskorting) is €1,987. Each time you are paid, a proportion of the credit is applied.

This is equal to a credit of €165.58 per month. As a month is approximately four weeks, when you are paid for a week one quarter of the €165.58 credit is applied.

When it comes to the 5th payment in the month, the payroll tax credit (or much of it) is already used up, so it can no longer be applied. This results in a decrease in your net pay. Also, the weekly tax table can only be applied 4 times in the month. From the 5th payment in the month onwards, a different table is used and this payment is taxed at a higher rate.

There are a number of possible reasons for this:

• Your tax-free amount (loonheffingskorting) has not been applied
• You have worked more days in the week
• You have had other income
• After 26 weeks pension contributions to CF&F begin
• The price agreed was excluding BTW and including commissie

It may also be due to a recalculation if your previous remuneration was either very high or very low.

In certain situations, Tentoo waits to receive payment from the client before we pay you. Some examples of such situations:

• The amount declared is attributable to work carried out more than three months earlier
• The amount declared, or the total of a number of amounts declared for the same client when taken together, exceeds the maximum threshold of €4,500
• The client is based in another country
• The client has been unreliable in making payments in the past (recent or otherwise)
• Tentoo has not yet received the registration form
• The identification document provided has expired
• If Tentoo receives the signed work record during the weekend, the 7 days within which the net pay will be transferred commence on the Monday*

If you have any questions on this, please contact our Service Desk.

* See our Terms and Conditions for exceptions

After the job sheet has been approved, we pay you within seven days.* You should bear in mind that our payment account is with Rabobank and it always takes a few days for you to receive the money after the payment has been made. Your net pay will generally be approximately 50 to 60 percent of the invoice amount excluding BTW.

* The payment will only take place if all Tentoo's terms and conditions have been satisfied on time. If the job sheet is submitted on paper, we pay the fee within fourteen days following the invoice date.

Your gross wage is made up of:

• salary
• compensation for not receiving sick pay until the third day of absence due to illness (wachtdagcompensatie)
• remuneration to cover short absences (kort verzuim), public holidays and annual leave
• holiday pay

The total of the salary and the various supplements is equal to the gross remuneration agreed. All the supplements are paid out immediately each time you are paid.