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 the pensionable age.
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

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates 

 

28th - 30th October  2019 - Virtual Learning  - 3PM - 4.30PM GMT

27th - 29th May 2020 - Virtual Learning - 3PM - 4.30PM GMT 

1st - 3rd July 2020 - Virtual Learning - 3PM - 4.30PM GMT 

Other means of training 

Click here to attend this course in classroom

Click here to attend this course online 

 

Meet our trainers

A friendly and open problem solver with a passion for payroll.

I’ve been working in payroll for 10 years. During that time, I’ve worked in all facets of the trade; supplier, accounting and in country provider. And I’ve specialised in the strange exceptions and problems. I love answering questions and solving problems, so I feel right at home in payroll.

 

I’m 31 years old and live in Utrecht. I love to cook, to travel and I have a passion for payroll.

I’ve been working in payroll for 7 years. During that time, I’ve seen all facets of the trade. The legislation in the Netherlands is quite complex, I love to explain and help the client to understand the payroll in a clear way and make it as easy for them as possible.

 

For further information contact us on 0203 871 8870 or

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 the pensionable age.
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

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates 

 

28th - 30th October  2019 - Virtual Learning  - 3PM - 4.30PM GMT

27th - 29th May 2020 - Virtual Learning - 3PM - 4.30PM GMT 

1st - 3rd July 2020 - Virtual Learning - 3PM - 4.30PM GMT 

Other means of training 

Click here to attend this course in classroom

Click here to attend this course online 

 

Meet our trainers

A friendly and open problem solver with a passion for payroll.

I’ve been working in payroll for 10 years. During that time, I’ve worked in all facets of the trade; supplier, accounting and in country provider. And I’ve specialised in the strange exceptions and problems. I love answering questions and solving problems, so I feel right at home in payroll.

 

I’m 31 years old and live in Utrecht. I love to cook, to travel and I have a passion for payroll.

I’ve been working in payroll for 7 years. During that time, I’ve seen all facets of the trade. The legislation in the Netherlands is quite complex, I love to explain and help the client to understand the payroll in a clear way and make it as easy for them as possible.

 

For further information contact us on 0203 871 8870 or