Sometimes you see the name “WAS inhouding” on your payslip. But what exactly is that.
The WAS is an abbreviation for “Sham Constructions Approach Act.” This means that any deductions from your salary may not leave you with less than the minimum wage.
Deductions are amounts that we pay for you via your salary as an employer. This can be health insurance, work shoes, work clothing, etc. Due to these deductions, your salary may therefore be lower than the applicable statutory minimum wage.
It is prohibited by law to pay less than the minimum wage. As a result, deductions may sometimes be spread over several weeks to ensure that your salary does not fall below the legal minimum.
Example:
The minimum weekly wage for working 40 hours is €405.30 gross. (2022)
So if you have worked 40 hours and earned 425 euros, but a deduction must still be made from your salary for the work shoes you received from us of € 35 euros. So €425-€35 = €395. Your weekly wage after deductions would then be €395, but because of the WAS, no less than €405.30 may be paid. As a result, the work shoes deduction is not deducted in its entirety, but € 19.70 is deducted in the current week and the remaining deduction of € 15.30 is included in the salary of the following week.