More WKR Room in 2027 Will Not Cut Payroll Work Oct 10, 2026 Linda Pavan The WKR free space grows in 2027, but employers still need to connect staff-benefit decisions, invoices, payroll records and cash planning. Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX WKR cash flow internal control payroll tax small business staff benefits Read more
When a Management Fee Does Not Match the Work Oct 7, 2026 Linda Pavan A management invoice does not decide the payroll position. Check the director’s actual work, customary salary, payroll route, and employee insurance. Dutch tax GOVERNANCE Holding companies LEDGER & TAX customary salary director-shareholder holding company management fee payroll tax through-payroll scheme Read more
A Tax-Free Staff Allowance Cannot Be Backdated Oct 7, 2026 Linda Pavan A later cost study cannot turn past staff costs into a tax-free fixed allowance. Separate the historical reimbursement from any future arrangement. Belastingdienst GOVERNANCE LEDGER & TAX WKR cash flow employee expenses fixed allowance fixed allowances payroll controls payroll tax Read more
Gross Artist Fees: Decide Before Payment Starts Oct 5, 2026 Linda Pavan A gross artist fee starts before the invoice. Check the working relationship, agreement and payment chain for each Dutch performance. COMPLIANCE LEDGER & TAX VAT artists scheme booking offices employment status foundations music business payroll tax wage tax Read more
Backdated Staff Allowances Can Raise Payroll Costs Oct 5, 2026 Linda Pavan A fixed allowance created after staff incurred the costs may fail the tax-free conditions. Separate past expenses from future allowances and check the WKR posi. Belastingdienst GOVERNANCE LEDGER & TAX WKR employee expenses fixed allowances loonheffingen payroll control payroll tax werkkostenregeling Read more
Price the 2027 Payroll Charge Before Handing Over the Keys Sep 28, 2026 Linda Pavan A company car can affect taxable pay, VAT and the employer’s 2027 payroll costs. Check the complete file before signing or handing over the keys. 2027 company car payroll charge Dutch tax LEDGER & TAX VAT bijtelling company car fleet costs fleet policy payroll tax youngtimer Read more
A Management Invoice Does Not Decide Where Wages Belong Sep 27, 2026 Linda Pavan Identical management fees can produce different payroll results. The contract, control of the work and commercial risk determine where wage duties may belong. DGA Dutch labour law GOVERNANCE LEDGER & TAX Wtta article 32d customary salary employee insurance management BV payroll tax Read more
A Zzp Invoice Can Bring a Second Labor Cost Sep 22, 2026 Linda Pavan Dutch businesses using zzp contractors should compare each contract with the daily work and plan for possible payroll tax exposure. Dutch business Dutch tax LEDGER & TAX Wet DBA cash flow hiring labour relations payroll tax self-employment zzp Read more
One Employment Settlement, Three Tax Questions Sep 21, 2026 Linda Pavan A single employment settlement can combine wage repayment, statutory interest and legal costs. Keep each amount clear across payroll, the ledger and the tax fi. Dutch tax LEDGER & TAX cash flow employment disputes employment settlements negative wage payroll records payroll tax settlements statutory interest Read more
Employee Share Sales Could Become Payroll Events Sep 20, 2026 Linda Pavan A proposed Dutch rule could move the tax point for qualifying employee options to the sale date, making transaction records a payroll concern. GOVERNANCE LEDGER & TAX RVO qualification cap table cash flow employee options employee share options payroll tax scale-ups startups Read more
Belgian Homeworking Creates Three Employer Checks Sep 7, 2026 Linda Pavan Dutch employers with staff working from Belgium must review business presence, salary tax and social security as separate issues. Benelux LEDGER & TAX Netherlands-Belgium cross-border telework cross-border work payroll payroll tax permanent establishment remote work social security Read more
Classify Employee Expenses Before Payroll Aug 25, 2026 Linda Pavan Dutch employers should separate intermediary costs, WKR items and taxable wage before employee expenses enter payroll. Belastingdienst Expense allowances Intermediary costs LEDGER & TAX WKR expense reimbursements fixed allowances ledger control payroll tax small business control Read more
