Payroll Taxes


As an employer, you must withhold payroll taxes from your employees’ wages. Dealing with payroll tax matters involves a range of legislation and specific facilities which are constantly changing. Our specialists know all the ins and outs about (payroll) taxes, premiums, tax credits and wage cost benefits. They would be happy to advise you on the most tax-efficient application of these laws and facilities so that you only have to pay the mandatory wage costs.
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Answers to all your questions about payroll taxes

Our payroll tax specialists know everything about payroll taxes. They can provide the answers that you may have been looking for. For example:

  • Work-related expenses scheme WKR; what allowances can I give my employees within the work-related expenses scheme?

  • Premium Work resumption fund (Whk): what are the premium amounts that I have to pay and are these calculations correct?

  • Wage-cost benefits (LKV): can my company make use of the wage-cost benefits and what do the benefits amount to?

  • Hiring self-employed workers without employees: how to prevent having to pay wage costs in arrears?

  • International payroll taxes: what are the arrangements concerning payroll taxes for Dutch personnel abroad or personnel from outside the Netherlands?

  • Obligation to insure directors and major shareholders (DGAs) and remuneration shareholders: is it compulsory to be covered by the employee insurance schemes?

Optimal use of the work-related expenses scheme (WKR)

The work-related expenses scheme (WKR) has been in force since 1 January 2015. All the laws and regulations concerning allowances and provisions for employees are combined in this collective scheme. The work-related expenses scheme answers the question concerning how you as an employer should handle work-related expenses ranging from travel expense allowances to providing tools or a smartphone.

In our experience, many employers are not aware of all the aspects of the work-related expenses scheme and do not know how to apply the scheme optimally. This may lead to unnecessary losses for employers. We would be happy to advise you on this matter.

Payroll tax, temporary workers and self-employed workers without employees

Do you regularly employ temporary workers or self-employed workers without employees? If you do, the last thing you want is to be confronted with extra costs afterwards. When cooperating with (temporary) employment agencies, you run the risk of having to deal with the so-called recipients' liability. When you hire staff through an employment agency, you are a recipient.

If the employment agency does not pay payroll taxes or turnover tax for the staff that you hire, for example as a result of bankruptcy, the Dutch Tax and Customs Administration may recoup the missed wage costs from you as the recipient party. And, when you hire self-employed workers without employees, this may actually be a case of pseudo self-employment. Our advisers can help you limit these costs as much as possible.

Obligation to insure directors and major shareholders

If you are a director and major shareholder ("DGA" in Dutch), the payroll tax component most definitely requires extra attention. As a DGA you may be obliged to pay premiums for employee insurance schemes because of the fact that you are not only an employee in your own enterprise but also a director.

If there is any lack of clarity about your obligation to be insured as a director and a major shareholder, expert advice could save you a lot of money and bother. Surely you do not want to be confronted with additional tax assessments? Our advisers can help with insurance law issues regarding you as a director and a major shareholder as well as concerning questions about the remuneration of shareholders.

International payroll taxes

As an employer, will you be confronted with international tax law? Our advisers can also help with international payroll tax issues. We can support you regarding employing foreign employees (expats) in the Netherlands and in the placement of Dutch nationals abroad.

We can also draw up arrangements with respect to extraterritorial costs (30% scheme) and discuss the arrangements that you, as an enterprise, can make with the Dutch Tax and Customs Administration concerning payroll taxes for your international operations.

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Erwin Morrien
mr. Erwin Morriën

Head of International services & International tax lawyer

+31 (0)88 2021 734

Teunis van den Berg 1
drs. Teunis van den Berg

Adviseur omzetbelasting

+31 (0)88 2021 423