Dutch Handbook Payroll Taxes explained

0(0 Ratings)

Dutch Handbook Payroll Taxes explained

Categories English

About Course

Students of Practical Diploma in Payroll Administration. HR and Payroll employees in Shared Service Centers responsible for Dutch payroll.

Course Curriculum

PART 1: STEP-BY-STEP PLAN
Part 1 of the Handbook Payroll Taxes, provides a step-by-step overview from hiring to terminating an employee. The steps follow a logical order and are categorised per topic.

Part 1, Step 1 Check whether there is an employment relationship

Part 1, Step 2 Administer employee data

Part 1, Step 3 Set up payroll administration

Part 1, Step 4 Determine what is part of the salary

Introduction

00:00
4.1 Uniform wage concept for payroll taxes

00:00
4.2 Wage

00:00
4.3 Wages from current or previous employment

00:00
4.4 Wages in money

00:00
4.5 Wages in kind

00:00
4.6 Reimbursements, benefits in kind, and provisions

00:00
4.7 Payments and provisions in the time of special events

00:00
4.8 Entitlements, and benefits based on entitlements

00:00
4.9 Negative wages

00:00
4.10 Insurance benefits that are taxed for payroll taxes

00:00
4.11 Stock Options

00:00
4.12 No wages or no taxable wages

00:00
4.13 Salary Schedule

00:00
4.14 Continued wage payment scheme (forwarding of wages)

00:00
4.15 Cafeteria scheme

00:00
4.16 Reimbursement of study costs for an employee’s child

00:00
4.17 Employee loan for owner-occupied home and other employee loans

00:00

Part 1, step 5 Systematic salary periods

Part 1, Step 6 Progressive cumulative calculation

Introduction

00:00
6.1 The outline of progressive cumulative calculation

00:00
6.2 Some basic principles of progressive cumulative calculation

00:00
6.3 Description of Progressive cumulative calculation

00:00
6.4 Trainee and Progressive Cumulative Calculation (VCR)

00:00
6.5 Anonymous rate and progressive cumulative calculation

00:00
6.6 Students and pupils and progressive cumulative calculation

00:00
6.7 Special situations and progressive cumulative calculations

00:00

Part 1, Step 7 Calculate employee insurance premiums

Introduction

00:00
7.1 Employee insurance policies and premiums

00:00
7.2 Premium AWf

00:00
7.3 Examples of processing in the payroll tax return of some situations

00:00
7.4 Ufo premium

00:00
7.5 Differentiated premium Aof

00:00
7.6 Differentiated premium Whk

00:00
7.7 Calculating employee insurance premiums

00:00
7.8 Self-insurer options for employee insurance schemes

00:00

Part 1, Step 8 Calculate the income-related Zvw contribution

Part 1, Step 9 Calculate wage tax/national insurance contributions

Part 1, Step 10 calculate the discretionary scope and final levy work-related costs scheme

Part 1, Step 11 Enter amounts in the wage statement

Part 1, Step 12 Give payslips to employees

Part 1, Step 13 Give Declare and pay payroll taxes

Part 1, Step 14 Correct declarations

Part 1, Step 15 Provide annual statement to employees

Part 1, Step 16 Duty to inform

Part 1, Step 17 End of withholding obligation or employment

PART 2: THEMES
In this part of the Handbook Payroll Taxes, various themes are described by topic.

Part 2, Theme 18 Special employment relationship

Introduction

00:00
18.1 Shareholders (and any partners) with a substantial interest

00:00
18.2 Work contractors and their assistants

00:00
18.3 Agents and sub-agents

00:00
18.4 Artists

00:00
18.5 Au pairs

00:00
18.6 Professional athletes

00:00
18.7 Directors

00:00
18.8 Commissioners

00:00
18.9 Assimilated

00:00
18.10 Pupils and trainees

00:00
18.11 Assisting Children

00:00
18.12 On-call workers

00:00
18.13 Staff or home services

00:00
18.14 Pseudo-employees (opting-in)

00:00
18.15 Sex workers who work for an operator

00:00
18.16 Students and pupils

00:00
18.17 Home workers and their helpers

00:00
18.18 Top athletes with an A status

00:00
18.19 Temporary workers and payroll employees

00:00
18.20 Volunteers

00:00
18.21 Employees who have reached state pension age

00:00

Part 2, Theme 19 Working across the border: wage tax

Introduction

00:00
19.1 General explanation of taxation in case of cross-border work

00:00
19.2 Most common cases of cross-border employment

00:00
19.3 Special situations

00:00
19.4 Extraterritorial costs and the 30% ruling

00:00
19.5 Work-related costs scheme in foreign situations

00:00
19.6 Exemption from income tax return/national insurance contributions for your employees

00:00
19.7 Brexit

00:00
19.8 COVID-19 and agreements with Belgium and Germany

00:00

Part 2, Theme 20 Working across borders: social security

Part 2, Theme 21 Entitlements, exempt benefits, termination benefits and pensions

Part 2, Theme 22 Targeted exemptions, nil valuations and standard amounts

Part 2, Theme 23 Transport and travel expenses

Introduction

00:00
23.1 Traveling with your own car, motorcycle, bicycle, moped, etc

00:00
23.2 Traveling by public transport

00:00
23.3 Traveling in a company car

00:00
23.4 Traveling with a company delivery van

00:00
23.5 Traveling with another means of transport of the company

00:00
23.6 Traveling by taxi, boat or plane

00:00
23.7 Traveling with a bicycle

00:00
23.8 Carpool arrangement

00:00
23.9 Transport on behalf of the employer

00:00
23.10 Parking

00:00
23.11 Travel expenses for periodic family visits

00:00
23.12 Temporary alternative transport due to road works

00:00

Part 2, Theme 24 Tax credits

Part 2, Theme 25 Final charges

Introduction

00:00
25.1 Final levy additional assessments

00:00
25.2 Final levy on public-law benefits

00:00
25.3 Final levy for temporary bottlenecks of a serious nature

00:00
25.4 Final levy for benefits in kind to parties other than your employees

00:00
25.5 Final levy for goods and services in the promotional sphere and benefits from savings systems for others than your employees

00:00
25.6 Final levy for continuous alternating use of delivery vans

00:00
25.7 Pseudo final levy RVU scheme

00:00
25.8 Pseudo final levy for excessive severance payments

00:00
25.9 Calculating final levy

00:00

Part 2, Theme 26 Rebates

Part 2, Theme 27 Wage cost benefits, low-income benefit (LIV) and youth LIV

Part 2, Theme 28 Conscientious objectors

Part 2, Theme 29 Sections of the wage tax return

Introduction

00:00
29.1 Address details

00:00
29.2 Personnel number

00:00
29.3 Income period

00:00
29.4 Code influence insurance obligation

00:00
29.5 Contract Indications

00:00
29.6 Indication redundancy pay old scheme

00:00
29.7 Code for incidental income reduction

00:00
29.8 Wages from overtime

00:00
29.9 Number of paid hours

00:00
29.10 Contract Wages

00:00
29.11 Contract hours per week

00:00
29.12 Code type of income relationship / income code

00:00
29.13 Code nature of employment relationship

00:00
29.14 Wage tax table code

00:00
29.15 Holiday allowance

00:00
29.16 Employment conditions amount (avwb)

00:00
29.17 Collective labor agreement code

00:00
29.18 Indication public-law appointment for an indefinite period

00:00
29.19 Health Insurance Act Insurance Situation Code (Zvw)

00:00
29.20 Withheld Zvw contribution and employer’s Zvw contribution

00:00
29.21 Private use of a car: value of private use, employee contribution and code reason for no addition

00:00
29.22 Wage in money, Value of wages not paid in money, SV wages, LB/PH wages, deducted LB/PH, Deducted Zvw contribution and Settled employed person’s tax credit

00:00
29.23 Insurance indications ZW, WW and WAO/IVA/WGA

00:00
29.24 Wage taxed according to the table of special remunerations

00:00
29.25 F&Z Phase Classification Code

00:00
29.26 Indication holiday vouchers applied

00:00
29.27 Indication of transport on account of the withholding agent

00:00
29.28 Code reason for termination of employment

00:00

PART 3, APPENDICES

Part 3, Various tables with calculation details of 2023

Part 3, Brexit

Part 3, Time savings fund (TSF)

Part 3, Address and contact details

Part 3, List of abbreviations

Part 3, Glossary

A. Payroll tax return

00:00
B. Tax interest

00:00
C. Cafeteria arrangement

00:00
D. Share fisherman

00:00
E. First-day notification

00:00
F. Deemed employment

00:00
G. Differentiated premium Whk

00:00
H. Tax credit

00:00
I. Identification obligation

00:00
J. Youth LIV

00:00
K.

00:00
L. Low-income benefit (LIV)/youth LIV

00:00
M. Maximum contribution wage

00:00
N. Additional payroll tax assessment

00:00
O. Sales tax

00:00
P. Personnel number

00:00
Q.

00:00
R. Reintegration

00:00
S. Sector classification

00:00
T. Period code

00:00
U. Employee Insurance Agency (UWV)

00:00
V. Holiday allowance

00:00
W. Employer’s levy Zvw

00:00

Student Ratings & Reviews

No Review Yet

Dutch Handbook Payroll Taxes explained

About Course

Course Curriculum

PART 1: STEP-BY-STEP PLAN Part 1 of the Handbook Payroll Taxes, provides a step-by-step overview from hiring to terminating an employee. The steps follow a logical order and are categorised per topic.

Part 1, Step 1 Check whether there is an employment relationship

Introduction

1.1 When is there a withholding agent?

1.2 What is an employment relationship?

1.3 Statement of amounts paid to a third party by withholding agents

Part 1, Step 2 Administer employee data

Introduction

2.1 Registering as an employer

2.2 Identify your employee

2.3 Obtaining data for payroll taxes

2.4 Making a first-day notification

2.5 Merger or takeover and so on

2.6 Anonymous Rate

Part 1, Step 3 Set up payroll administration

Introduction

3.1 Information you need for payroll administration

3.2 General administrative obligations

3.3 Special administrative obligations

3.4 Income Relationship (Inkomstenverhouding)

3.5 Storage location, retention period and audit

3.6 Related group of withholding agents

Part 1, Step 4 Determine what is part of the salary

Introduction

4.1 Uniform wage concept for payroll taxes

4.2 Wage

4.3 Wages from current or previous employment

4.4 Wages in money

4.5 Wages in kind

4.6 Reimbursements, benefits in kind, and provisions

4.7 Payments and provisions in the time of special events

4.8 Entitlements, and benefits based on entitlements

4.9 Negative wages

4.10 Insurance benefits that are taxed for payroll taxes

4.11 Stock Options

4.12 No wages or no taxable wages

4.13 Salary Schedule

4.14 Continued wage payment scheme (forwarding of wages)

4.15 Cafeteria scheme

4.16 Reimbursement of study costs for an employee’s child

4.17 Employee loan for owner-occupied home and other employee loans

Part 1, step 5 Systematic salary periods

Introduction

5.1 Pay period system in the VCR memorandum 2020

Part 1, Step 6 Progressive cumulative calculation

Introduction

6.1 The outline of progressive cumulative calculation

6.2 Some basic principles of progressive cumulative calculation

6.3 Description of Progressive cumulative calculation

6.4 Trainee and Progressive Cumulative Calculation (VCR)

6.5 Anonymous rate and progressive cumulative calculation

6.6 Students and pupils and progressive cumulative calculation

6.7 Special situations and progressive cumulative calculations

Part 1, Step 7 Calculate employee insurance premiums

Introduction

7.1 Employee insurance policies and premiums

7.2 Premium AWf

7.3 Examples of processing in the payroll tax return of some situations

7.4 Ufo premium

7.5 Differentiated premium Aof

7.6 Differentiated premium Whk

7.7 Calculating employee insurance premiums

7.8 Self-insurer options for employee insurance schemes

Part 1, Step 8 Calculate the income-related Zvw contribution

Introduction

8.1 Nominal Zvw premium

8.2 Employer’s levy under the Healthcare Insurance Act and healthcare insurance contribution

Part 1, Step 9 Calculate wage tax/national insurance contributions

Introduction

9.1 Determine the basis for wage tax/national insurance contributions

9.2 When to deduct wage tax/national insurance contributions

9.3 Calculating wage tax/national insurance contributions: calculation rules and tables

9.3 Steps 1 to 3

9.4 From net salary to gross salary: grossing up

9.5 Final levy

9.6 Rules for adding up wages

Part 1, Step 10 calculate the discretionary scope and final levy work-related costs scheme

PART 1: STEP-BY-STEP PLAN
Part 1 of the Handbook Payroll Taxes, provides a step-by-step overview from hiring to terminating an employee. The steps follow a logical order and are categorised per topic.

PART 2: THEMES
In this part of the Handbook Payroll Taxes, various themes are described by topic.