Workers on a BV payroll are sometimes paid from a sole proprietorship’s bank account. That can blur who employs them, who owes the wages, and each business’s cash position.
Why this matters
A BV and a sole proprietorship remain separate businesses, even with one owner. Employment terms, work instructions, payroll records, wage-tax returns, bank payments, and ledgers should identify the same employer. A payment from another account does not transfer the employer role or wage cost. Unclear entries can hide the BV’s funding need and distort the sole proprietorship’s cash or profit. That affects payroll corrections, tax estimates, annual accounts, and cash planning.
Example
BV payroll is due Friday, but a customer invoice is still unpaid. The owner uses the sole proprietorship’s account to pay net wages. The workers may still be employed by the BV. Treat the transfer as temporary funding or a payment for the BV. Record a receivable in the sole proprietorship and a payable in the BV. Do not post it as the sole proprietorship’s wage cost. That reduces its profit and hides the BV’s cash shortage.
XTROVERSO tips
- Check the employer for every worker. Compare the employment information, payroll file, wage slip, and wage-tax return. Each document should name the same entity.
- Follow the work and revenue. Record which business directs the work, invoices the customer, and receives the related revenue.
- Explain every cross-entity payment. State whether the payment is funding, a current-account entry, repayment, or a payment made for the other business.
- Reconcile the payroll trail. Match wage slips, tax returns, bank transactions, ledger entries, and intercompany balances every month.
- Review changes before year-end. Check the file after a reorganisation, activity transfer, cash shortage, or plan to close the BV. Fixing records later takes more time.
Need payroll, bank payments, and records for both businesses reviewed? We can help identify the gaps
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Belastingdienst — Wanneer is sprake van loondienst?
- Belastingdienst — Gevolgen van werken in loondienst voor de opdrachtgever
- Rijksoverheid — Wat staat er in een arbeidsovereenkomst?
- Belastingdienst — Zakelijke kosten
- Belastingdienst — Loonheffingen in cijfers
- Belastingdienst — Beoordeel samen uw arbeidsrelatie
- KVK — Eenmanszaak of bv als rechtsvorm kiezen
