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.
Holiday allowance in the Netherlands
If you start working in the Netherlands you will notice that your contract mentions a holiday allowance. But what is that, a holiday allowance, referred to as ‘Vakantiegeld’ in Dutch?
Reimbursement of expenses for domestic and foreign business trips 2022
The employer can reimburse expenses occurred during a domestic or foreign business trip tax free based on the rate lists for civil servants.
End-of-year check on salary expats
Check whether the salary of a (foreign) employee using the 30% ruling meets the income standard of 2021. If this is not the case, the 30%-ruling will expire retroactive to January 1.
Cabinet plans for working from home allowance of up to €2 per day
Due to the corona crisis, many people are working from home. Many employees and employers want to make agreements to continue to work from home (partly) after the crisis. To this end, as of January 1, 2022, the Cabinet is introducing a non-taxable home office expense allowance of up to €2 per day. Goal: compensate…
Targeted exemption for an internet subscription under the work-related costs scheme
A home internet subscription for which the employee must pay a personal contribution due to private use can fall under the targeted exemption.
Registration as an employer with the Dutch tax authorities
This article explains how to register as an employer in the Netherlands and what information you will receive from the Dutch tax authorities.
Tax credits in the Dutch payroll administration
A tax credit is a discount on the wage and income tax and/or premiums social security of an employee or person entitled to benefits. There are 8 tax credits.
Transport and travel costs of your employees in the Netherlands: tax rules
Information about the tax rules around the reimbursements and benefits in kind for trips your employee makes for work. You will also find information about the provision of means of transport, public transport tickets and parking facilities.
How should an employer record and verify the identity of its employees?
As an employer you are obliged to check the identity of your employees. Before the employee enters employment, you check the original identification document.
Why should you outsource your Dutch payroll administration?
Outsourcing your payroll administration mainly provides time, convenience, expertise, cost savings and risk limitation. You can opt for complete outsourcing of payroll administration, or for a hybrid solution, in which you do part yourself and outsource another part.
Your employee is pregnant: maternity leave and maternity benefit
What are the consequences for you as an employer and what needs to be arranged?
Is your employee entitled to maternity leave and a maternity allowance?
Wage tax in the Netherlands
Tax on wages and salaries Tax payable by Persons resident in the Netherlands receiving a wage or salary from an employer established in the Netherlands for work they are doing or have done. Persons resident abroad receiving a wage or salary from an employer established in the Netherlands for work they are doing or have done in…