A Management Invoice Does Not Decide Where Wages Belong Sep 27, 2026 Ledger & Tax 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 Ledger & Tax 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
Your ZZP Contract Must Match the Working Week Sep 21, 2026 Compliance Paolo Maria Pavan Dutch enforcement focuses on how a zzp assignment works in practice. Check the contract, daily instructions, invoices and project records together. COMPLIANCE Dutch labour market Wet DBA contractors false self-employment labour classification payroll tax self-employed self-employment zzp Read more
One Employment Settlement, Three Tax Questions Sep 21, 2026 Ledger & Tax 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 Ledger & Tax 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 Ledger & Tax 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 Ledger & Tax 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
No Wages Paid? Your Dutch Payroll Return Is Still Due Aug 21, 2026 Human Resources Linda Pavan No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record. Belastingdienst DGA salary HR records HUMAN RESOURCES UWV employers loonaangifte nihilaangifte nulaangifte payroll tax Read more
A €500 Race Entry Can Become a €900 Employer Cost Aug 21, 2026 Ledger & Tax Linda Pavan Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice. LEDGER & TAX WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport Read more
No Salary Paid? Your Dutch Payroll Return Still Matters Aug 21, 2026 Human Resources Linda Pavan No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte. Belastingdienst DGA HUMAN RESOURCES cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax Read more
Home Charging Needs Clear Exit Terms Aug 19, 2026 Human Resources Linda Pavan A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms. Belastingdienst ERE certificates HUMAN RESOURCES company cars electric vehicles employment terms fleet control home charging payroll payroll tax Read more
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 Read more
