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As an employer you must withhold payroll taxes on the wages of your employees. In payroll tax matters you will have to deal with a range of legislation and specific facilities which are constantly changing. Our specialists know all the ins and outs about (payroll) taxes, premiums, tax credits and wage cost benefits. They are happy to advise you on the most tax-efficient application of these laws and facilities so that you are only required to pay the mandatory wage costs.
Our payroll tax specialists know everything there is to know in the area of payroll taxes. They can provide the answers that you have been looking for. For example:
Work-related expenses scheme (WKR); what allowances may I give my employees within the work-related expenses scheme?
Premium Work resumption fund (Whk): what are the premium amounts that I have to pay and are these calculations correct?
Wage-cost benefits (LKV): can my company make use of wage-cost benefits and what do the benefits amount to?
Hiring self-employed workers without employees: how to prevent having to pay wage costs in arrears?
International payroll taxes: what are the arrangements concerning payroll taxes for Dutch personnel abroad or personnel from outside the Netherlands?
Obligation to insure directors and major shareholders (DGAs) and remuneration shareholders: is it compulsory to be covered by the employee insurance schemes?
The work-related expenses scheme (WKR) has been in force since 1 January 2015. All laws and regulations concerning allowances and provisions to employees are combined in this collective scheme. The work-related expenses scheme answers the question concerning how you as employer should handle work-related expenses ranging from travel expenses allowances to providing tools or a smartphone. In our experience, many employers are not aware of all aspects of the work-related expenses scheme and do not know how to apply the scheme optimally. This may lead to unnecessary losses for employers. We are happy to advise you on this matter.
Do you regularly employ temporary workers or self-employed workers without employees? If you do, the last thing you wish is confrontation with extra costs afterwards. When cooperating with (temporary) employment agencies you run the risk of the so-called recipients' liability. When you hire staff through an employment agency you are a recipient. If the employment agency does not pay payroll taxes or turnover tax for the staff that you hire, for example as a result of bankruptcy, the Dutch Tax and Customs Administration may recoup the missed wage costs from you as the recipient party. And when you hire self-employed workers without employees, this may actually be a case of pseudo self-employment. Our advisers can help you limit these costs as much as possible.
If you are director and major shareholder ("DGA" in Dutch) the payroll tax component most definitely requires extra attention. As DGA you may be obliged to pay premiums for employee insurance schemes because of the fact that you are not only an employee in your own enterprise but also a director. If there is any lack of clarity about your obligation to be insured as a director and a major shareholder, expert advice can save you a lot of money and bother. You do not wish to be confronted by additional tax assessments. Our advisers can help you with insurance law issues regarding you as a director and a major shareholder but also concerning questions about the remuneration of shareholders.
As an employer, will you be confronted with international tax law? When it comes to international payroll tax issues, our advisers can also mean a great deal to you. We can support you when employing foreign employees (expats) in the Netherlands and in the placement of Dutch nationals abroad. We also draw up arrangements in respect of extraterritorial costs (30% scheme) and discuss the arrangements that you, as an enterprise, can make with the Dutch Tax and Customs Administration concerning payroll taxes for your international operations.