Payroll & HR

Last updated : 03-09-2021

Dutch employment law has various cornerstones that provide for a very diverse and complex playing field for an international workforce.  Of particular relevance are the  

  • compulsory provisions of Dutch and EU labour law,
  • Collective Labor Agreements,
  • secondary employment conditions,
  • wage tax and social security withholding regulations,
  • applicable tax treaties,
  • bilateral and multilateral (EU) social security regulations, 
  • regulatory frame for work and residence permits.

The structuring of an international employment in the Netherlands will require these factors to be considered. The expertise and experience of our team are to your disposal to do this in an efficient and accurate manner.

The maintenance of a payroll in the Netherlands is highly automated, but there is more to maintaining a Dutch payroll then just processing the monthly salary data.

For every employer in the Netherlands, the payroll is entangled with its primary business administration and fiscal reporting obligations. The proper compliance to the payroll obligations require a thorough organization and committed monitoring of the process to feed the payroll with timely and accurate information, in order to ensure an accurate output to employer,  employees and other stakeholders of the payroll, like Human Resource Department, the business administrator, and of course the tax and social security office. Each stakeholder has its own interest with the payroll both on the input and output side.

It is essential that an employer timely pays the employee’s salary’s and the tax and social security premiums due in this respect, and that it keeps track of the real time employment costs and cash flow position for which it is dependent on its financial administration. The payroll is the most important source for input with regard to employment costs and expenditures. 

Apart from the output to the bank for making timely payments, the financial administration can also have an important input function for the payroll, like for instance providing the necessary information which is necessary to properly monitor and execute the Work-Related Expense Scheme, or in Dutch the “Werkkostenregeling” or “WKR”.   

In particular within an international context, the proper organization of this “feeding” and “reporting” process is complex and vulnerable for mistakes and/or undue delay, which can have direct consequences in legal, financial and fiscal terms.

We use best practice payroll software, with the highest level of security and NEN certification (ISAE 3402 type II), to ensure a safe and efficient exchange, storage and processing of payroll related information, and a reliable and consistent output.

Our multi-disciplinary team is very well experienced with payroll and HR matters relevant for an international work force and it is used to manage the complex process of an international payroll on a timely and accurate manner on a daily basis.