Application of anonymous rate in the payroll administration
This guide tells you when to apply the anonymous rate and how to process this in the payroll tax return
Employee insurance contributions which are paid by the employer
Employee insurance protects salaried employees against loss of income. The premiums are paid by the employer.
Untaxed discount for products from employer’s own company
A targeted exemption applies to discounts on products from the employer’s own company. Three conditions must be met.
Deduction of food and beverage expenses
Can costs of food and beverage be deducted from the business profit and can the VAT be claimed back?
What is a transition compensation and how is it calculated?
In this article, we will discuss when an employee is entitled to transition compensation and how to calculate the transition compensation.
Fixed-term or defined employment contract ends by operation of law
A temporary contract ends automatically on the agreed end date. What are the tax and legal rules regarding a fixed term contract?
Tax rates in the Netherlands 2023
An overview of the income tax rates, premiums social security and most common tax credits for 2023
Interest on corporate tax payments
Interest is charged by the tax authorities on corporate tax claims if the claim is late due to late filings or late payments.
We can take over your existing payroll
Do you have doubts about your current payroll? We may be able to take over your payroll. But what is the right time to transfer your payroll to us?
Tax benefits for entrepeneurs: take advantage of the available deductions and benefits
What taxes do you have to deal with as an entrepreneur? What deductions are there for entrepreneurs? Which tax breaks can you use to your advantage as a self-employed person?
The work-related costs scheme (WKR)
The work-related costs scheme is a tax regulation under which the allowances and benefits in kind that employers give to their employees can remain tax-free to a certain extent.
Court: the 30% ruling can not be continued if the period between end of employment and new employment contract is more than three months
The court ruled that one of the conditions of the 30% ruling is that there must be no more than three months between the end of employment with the old employer and the conclusion of the employment contract with the new employer.
I have not lived or worked in the Netherlands the whole year. Can I claim a refund?
Tax refund if you were not in the Netherlands the entire year The fact that you arrived in or left the Netherlands during the year will often lead to a tax refund if wage tax was withheld on your salary. The same if you were not living in the Netherlands at all but only worked…
Changes related to your payroll administration in 2023
The new rules for withholding and paying of payroll taxes as of January 1, 2023
Rules regarding illness of an employee and the salary which has to be paid
This article discusses all the rules regarding the obligations of the employer and the sick employee.
Higher tax for a director-major shareholder in 2023
Proposed changes for 2023 with respect to corporate tax, salary requirements and taxation of dividends for director-major shareholders
How is a company bicycle which is made available to the employee taxed?
Since January 1, 2020, a 7% additional taxable benefit applies to the bicycle that the employer makes available to the employee for private usage.
Travel allowance and work from home allowance
How can an employer reimburse the travel costs and the costs of working from home for the employees tax free and what else can be paid untaxed.
What does the Return-to-Work fund (Werkhervattingskas or Whk) entail?
The Return-to-Work fund (“Werkhervattingskas or Whk”) is part of the employee insurance schemes. What is it and how is the premium calculated?
As an employer, what do I need to know about the payroll tax special rate?
A higher payroll tax special rate is applied to all income in addition to the regular salary. What is it and how is it calculated?
What does an employee cost? Calculate the employer costs
Employer costs are the costs that an employer pays (in addition to the salary) for his employees.
Is an employer required by law to provide a payslip each month?
In general an employee receives a payslip each month. But that is not always legally required.
What are the tax rules surrounding the reimbursement and provision of work clothing?
Rules aroung work clothing with respect to wage tax, income tax and VAT
The customary wage scheme for director-major shareholders
In the Netherlands we have the so called customary wage scheme which applies to director-major shareholders of a company.
Wage tax declaration, what and how?
In the wage tax declaration your employee indicates whether, and from what date, he wants to have the wage tax credit deducted.