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42 Articles
payroll ×
When One Business Pays Another Business’s Wages
Aug 18, 2026 Ledger & Tax
Linda Pavan
A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost.
BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs
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Holiday During Sick Leave: Align Pay, Leave and Return
Aug 18, 2026 Human Resources
Linda Pavan
A holiday request during sickness affects leave, full pay, staff planning and reintegration. Check every record before payroll closes.
Dutch labour law HUMAN RESOURCES holiday during sick leave holiday entitlement holiday leave payroll re-integration reintegration sickness absence small employers
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Higher Payroll Costs Meet Cautious Dutch Customers
Aug 17, 2026 Market Pulse
Paolo Maria Pavan
Dutch wages and labour costs are rising faster than prices. Small businesses should check whether margin and cash can cover the next payroll dates.
MARKET PULSE Netherlands cao cash flow consumer confidence inflation payroll purchasing power small business wages
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2027 Tax Credit Change May Reduce Employee Net Pay
Aug 17, 2026 Human Resources
Linda Pavan
A 2027 tax change may lower the net pay of employees receiving certain disability benefits through payroll. Employers should prepare their files, systems and c.
2027 2027 tax change HUMAN RESOURCES UWV WGA employee communication employment tax credit occupational disability payroll wage tax
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Changing Office Days? Check What You Already Promised
Aug 14, 2026 Governance
Paolo Maria Pavan
Changing office days requires more than a new schedule. Review existing promises, role needs, works council rights, home-workplace duties and payroll records.
Dutch labour law GOVERNANCE changing office days Netherlands employment home working hybrid work occupational health office attendance payroll works council
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Back pay across New Year needs a full payroll record
Aug 13, 2026 Human Resources
Linda Pavan
Cross-year back pay requires more than a payment and new payslip. Employers need a clear chronology and consistent payroll records.
HUMAN RESOURCES UWV annual income statement back pay employment law payroll payslips sick pay wage arrears wage tax
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Tank Cards and Commuting Allowances Need One Record
Aug 13, 2026 Ledger & Tax
Linda Pavan
Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned.
Dutch business LEDGER & TAX WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance
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Holiday Allowance: Make Contract and Payroll Match
Aug 13, 2026 Compliance
Paolo Maria Pavan
A practical check for employers whose contracts, payslips and payroll files may describe holiday allowance differently.
COMPLIANCE employment contracts holiday allowance hospitality labour law minimum wage payroll payslips wage compliance wage records
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Retired DGA: Match Salary to the Work That Remains
Aug 13, 2026 Human Resources
Linda Pavan
A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.
DGA salary Dutch tax GOVERNANCE HUMAN RESOURCES customary salary founder succession holding company payroll retired DGA customary salary retirement
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Repeated Underpayment Shut a Rotterdam Restaurant
Aug 13, 2026 Governance
Paolo Maria Pavan
A Rotterdam restaurant was closed for two months after repeated underpayment and unpaid wage arrears. The case exposes gaps in payroll control.
GOVERNANCE Netherlands Rotterdam business continuity hospitality labour inspection minimum wage payroll payroll control work permits
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When an Employee Reaches AOW Age: Contract and Payroll
Aug 10, 2026 Human Resources
Linda Pavan
When an employee reaches AOW age, contract, payroll and sickness rules can change. A defined role and handover plan keep the arrangement workable.
AOW Dutch HR HUMAN RESOURCES Older workers employee reaches AOW age employment contracts labour market payroll sickness absence workforce planning
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Suspected Time Theft Does Not Automatically Justify Dismissal
Aug 7, 2026 Human Resources
Linda Pavan
A difference between a timesheet and vehicle data can raise questions, but Dutch employers need evidence before treating it as time theft.
Dutch labour market HR HR risk HUMAN RESOURCES dismissal employment law hours fraud payroll payroll control time registration
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XTROVERSO

Company-control framework and integrated fiscal services for sole proprietors and B.V.s in the Netherlands.

XTROVERSO is a registered trade name of WIGEPA B.V. Defined fiscal and professional services are performed by Pavan Geraedts Adviseurs under its own professional responsibility.

  • 2017-26  © XTROVERSO 
    KvK: 70402787
    BTW: NL858307790B01
    BECON: 685811

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