Overview of Payroll in the Netherlands 2019

Overview of Payroll in the Netherlands 2019

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An overview of processing 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.

Module one: 

  • Introduction to the Netherlands 
  • Gross Domestic Product - The Netherlands vs The UK
  • Unemployment in The Netherlands 
  • The Netherlands - Income 
  • Business Culture 
  • Social Security 
  • Employment 
  • Tax Rates
  • Employees from Other Countries 
  • 30% Ruling 

Module two: 

  • Labour Law 
  • Holiday Allowance
  • Gatekeeper Improvement Act 
  • Collective Labour agreements 
  • The works council act
  • Annual Leave 
  • Work and Security Act
  • Working Conditions 
  • Salary and other benefits 

Module three: 

  • Social Security 
  • Employee Insurance 
  • Incapacity Benefits
  • Unemployment Benefits 
  • Health Insurance
  • Labour cost benefits
  • Percentages social Security 
  • Calculations for social security 

Module Four: 

  • Payroll Tax
  • Income Tax
  • Identify of the employee
  • Data for withholding purposes 
  • Administrative obligations 
  • Tax Credits 
  • Expenses 

Module Five: 

  • Determining the taxable amount 
  • Company Cars 
  • Percentages Social Security 
  • Manual Calculations
  • How to read a payslip
  • Annual Statement 
  • 30% Ruling 


Other means of training 

Click here to attend this course in classroom 

Click here to attend this course virtually  


        For further information contact us on 0203 871 8870 or

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