Overview

The Netherlands have introduced a simplification to the reimbursement of business expenses but the overall impact is often not fully understood and, whilst the management of expenses can often sit outside of payroll, the Work Costs Scheme (WKR) very clearly has to be managed through the payroll to ensure full compliance. In addition to this there are two types of social insurance one for employed persons and one for everyone else. Plus a number of employer only insurances, which means that the on costs in the Netherlands are very high.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in the Netherlands and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in the Netherlands, are clear about employer obligations including those for Netherlands residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employers responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

What will be covered?

Country Overview:

Employment Law:

• Employer obligations including withholding obligations and tax administration
• The employee statement
• Processes for starters and leavers
• Anonymous person process
• Life course savings scheme (now closed to new members)
• Data retentionPensions including the various types of schemes and plans
• Works costs scheme (WKR) – reimbursement of business expenses

Tax:

• Employee annual income statement – JaaropgaafformulierBSN number
• Monthly filing
• Rate for under and over the pensionable age.
• Tax credits
• Calculating tax
• Penalties

Social Insurance:

• Rates and contributions
• Employer only contributions
• Examples of employer on costs
• Discounts for certain workers

Payroll Administration:

• Standard wages record
• Payslip requirements
• Examples
• Reimbursement
• Intermediate costs
• Exemptions and zero rated items
• Convention tests
• LevyExpats 30% policy
• Employment law including: Works councils, Working time and overtime
• National minimum wage
• Contracts
• Certificate for good conduct
• Fixed term contracts
• Probationary period

Leave:

• Annual leave
• Public holidays
• Short term care leave
• Emergency leave
• Long term care leave
• Maternity pay and leave
• Paternity leave
• Adoption and foster care leave
• Parental leave
• Sick pay and leave
  

Summary

Delegates enrolled on this course will learn the fundamentals of payroll processing in the Netherlands; including how to understand the Work Costs Scheme (WKR) to ensure full compliance and the intricacies of social insurances and employer only insurances. We provide all the tools your company needs to meet employer obligations and ensure providers play their part.