Overview of Payroll in the Netherlands Overview of Payroll in the Netherlands

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.

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.

The course includes:
• Country overview
• Business culture
• Employer obligations including withholding obligations and tax administration
• The employee statement
• Processes for starters and leavers
• Anonymous person process
• Standard wages record
• Payslip requirements
• Employee annual income statement – Jaaropgaafformulier
• BSN number
• Life course savings scheme (now closed to new members)
• Data retention
• Income tax including:
o Monthly filing
o Rate for under and over 65 year olds
o Tax credits
o Calculating tax
o Penalties
• Social insurances
o Rates and contributions
o Employer only contributions
o Examples of employer on costs
o Discounts for certain workers
• Pensions including the various types of schemes and plans
• Works costs scheme (WKR) – reimbursement of business expenses including:
o Examples
o Reimbursement
o Intermediate costs
o Exemptions and zero rated items
o Convention tests
o Levy
• Expats 30% policy
• Employment law including:
o Works councils
o Working time and overtime
o National minimum wage
o Contracts
o Certificate for good conduct
o Fixed term contracts
o Probationary period
• Types of leave including:
o Annual leave
o Public holidays
o Short term care leave
o Emergency leave
o Long term care leave
o Maternity pay and leave
o Paternity leave
o Adoption and foster care leave
o Parental leave
o Sick pay and leave
• Useful links
Employees from other countries

Course Dates 

·         Friday the 16th of February – London
·         Monday the 16th of April – London
·         Friday the 15th of June – London
·         Monday the 27th of August – London
·         Friday the 19th of October – London
·         Monday the 10th of December – London

 

Other means of training 

Click here to attend this course virtually 

Click here to attend this course online 

 

      Meet our trainer

          For further information contact us on 0203 871 8870 or
          training@globalpayrollassociation.com

          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.

          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.

          The course includes:
          • Country overview
          • Business culture
          • Employer obligations including withholding obligations and tax administration
          • The employee statement
          • Processes for starters and leavers
          • Anonymous person process
          • Standard wages record
          • Payslip requirements
          • Employee annual income statement – Jaaropgaafformulier
          • BSN number
          • Life course savings scheme (now closed to new members)
          • Data retention
          • Income tax including:
          o Monthly filing
          o Rate for under and over 65 year olds
          o Tax credits
          o Calculating tax
          o Penalties
          • Social insurances
          o Rates and contributions
          o Employer only contributions
          o Examples of employer on costs
          o Discounts for certain workers
          • Pensions including the various types of schemes and plans
          • Works costs scheme (WKR) – reimbursement of business expenses including:
          o Examples
          o Reimbursement
          o Intermediate costs
          o Exemptions and zero rated items
          o Convention tests
          o Levy
          • Expats 30% policy
          • Employment law including:
          o Works councils
          o Working time and overtime
          o National minimum wage
          o Contracts
          o Certificate for good conduct
          o Fixed term contracts
          o Probationary period
          • Types of leave including:
          o Annual leave
          o Public holidays
          o Short term care leave
          o Emergency leave
          o Long term care leave
          o Maternity pay and leave
          o Paternity leave
          o Adoption and foster care leave
          o Parental leave
          o Sick pay and leave
          • Useful links
          Employees from other countries

          Course Dates 

          ·         Friday the 16th of February – London
          ·         Monday the 16th of April – London
          ·         Friday the 15th of June – London
          ·         Monday the 27th of August – London
          ·         Friday the 19th of October – London
          ·         Monday the 10th of December – London

           

          Other means of training 

          Click here to attend this course virtually 

          Click here to attend this course online 

           

              Meet our trainer

                  For further information contact us on 0203 871 8870 or
                  training@globalpayrollassociation.com