If you fail to meet the requirements, or if your payslip contains incorrect data, the Netherlands Labour Inspectorate can impose a fine. The payslip must be transparant and everything on it must be clearly specified for the employee. After that, you only have to do so if there is a change in their salary or deductions, such as payroll tax.
You provide your employee with a payslip the first time you pay their salary.
Only with your employee's express consent, you may provide them with a digital version. With this payslip you inform them about the composition of their wage. Do you run a business in the Netherlands and do you employ staff? You must provide your employees with a paper or digital payslip.