Nederlands 
Payslip
Answer
The ET scheme is for employees who temporarily work in the Netherlands and have extra costs because they are working outside their home country. ET stands for extraterritorial costs. This may include, for example, extra accommodation costs in the Netherlands. With the ET scheme, part of your gross pay is changed into a net allowance. You do not pay payroll tax on this allowance.
That is why you may see several ET lines on your payslip:
- First, an amount is deducted from your gross pay
- After that, an amount is added as a net allowance
Your money does not disappear. It is calculated in a different way, which may result in a higher net salary. The calculation is not the same for everyone. It depends on factors such as your salary, the number of hours you worked and your personal situation.