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Dutch Handbook Payroll Taxes explained
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 1 Check whether there is an employment relationship
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Introduction
00:00 -
1.1 When is there a withholding agent?
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1.2 What is an employment relationship?
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1.3 Statement of amounts paid to a third party by withholding agents
00:00
Part 1, Step 2 Administer employee data
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Introduction
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2.1 Registering as an employer
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2.2 Identify your employee
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2.3 Obtaining data for payroll taxes
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2.4 Making a first-day notification
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2.5 Merger or takeover and so on
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2.6 Anonymous Rate
00:00
Part 1, Step 3 Set up payroll administration
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Introduction
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3.1 Information you need for payroll administration
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3.2 General administrative obligations
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3.3 Special administrative obligations
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3.4 Income Relationship (Inkomstenverhouding)
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3.5 Storage location, retention period and audit
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3.6 Related group of withholding agents
00:00
Part 1, Step 4 Determine what is part of the salary
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Introduction
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4.1 Uniform wage concept for payroll taxes
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4.2 Wage
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4.3 Wages from current or previous employment
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4.4 Wages in money
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4.5 Wages in kind
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4.6 Reimbursements, benefits in kind, and provisions
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4.7 Payments and provisions in the time of special events
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4.8 Entitlements, and benefits based on entitlements
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4.9 Negative wages
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4.10 Insurance benefits that are taxed for payroll taxes
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4.11 Stock Options
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4.12 No wages or no taxable wages
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4.13 Salary Schedule
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4.14 Continued wage payment scheme (forwarding of wages)
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4.15 Cafeteria scheme
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4.16 Reimbursement of study costs for an employee’s child
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4.17 Employee loan for owner-occupied home and other employee loans
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Part 1, step 5 Systematic salary periods
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Introduction
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5.1 Pay period system in the VCR memorandum 2020
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Part 1, Step 6 Progressive cumulative calculation
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Introduction
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6.1 The outline of progressive cumulative calculation
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6.2 Some basic principles of progressive cumulative calculation
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6.3 Description of Progressive cumulative calculation
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6.4 Trainee and Progressive Cumulative Calculation (VCR)
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6.5 Anonymous rate and progressive cumulative calculation
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6.6 Students and pupils and progressive cumulative calculation
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6.7 Special situations and progressive cumulative calculations
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Part 1, Step 7 Calculate employee insurance premiums
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Introduction
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7.1 Employee insurance policies and premiums
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7.2 Premium AWf
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7.3 Examples of processing in the payroll tax return of some situations
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7.4 Ufo premium
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7.5 Differentiated premium Aof
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7.6 Differentiated premium Whk
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7.7 Calculating employee insurance premiums
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7.8 Self-insurer options for employee insurance schemes
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Part 1, Step 8 Calculate the income-related Zvw contribution
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Introduction
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8.1 Nominal Zvw premium
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8.2 Employer’s levy under the Healthcare Insurance Act and healthcare insurance contribution
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Part 1, Step 9 Calculate wage tax/national insurance contributions
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Introduction
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9.1 Determine the basis for wage tax/national insurance contributions
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9.2 When to deduct wage tax/national insurance contributions
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9.3 Calculating wage tax/national insurance contributions: calculation rules and tables
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9.3 Steps 1 to 3
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9.4 From net salary to gross salary: grossing up
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9.5 Final levy
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9.6 Rules for adding up wages
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Part 1, Step 10 calculate the discretionary scope and final levy work-related costs scheme
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Introduction
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10.1 How does the work-related costs scheme work?
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10.2 Corporate Group Arrangement
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Part 1, Step 11 Enter amounts in the wage statement
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Introduction
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11.1 Wage statement sections
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11.2 Wage statement columns
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Part 1, Step 12 Give payslips to employees
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Introduction
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Part 1, Step 13 Give Declare and pay payroll taxes
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Introduction
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13.1 Declaration period
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13.2 Making a declaration
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13.3 Checking the declaration after sending
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13.4 Payment
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13.5 Fines
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13.6 Liability
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13.7 Declaration of pseudo final levy for excessive severance payments
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Part 1, Step 14 Correct declarations
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Introduction
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14.1 Which data to correct?
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14.2 Correction methods
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14.3 Corrections for 2023
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14.4 Corrections for 2018, 2019, 2020, 2021 and 2022
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14.5 Tax interest and penalties for correction
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14.6 Schedule corrections for 2023, 2022, 2021, 2020, 2019 and 2018
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Part 1, Step 15 Provide annual statement to employees
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Introduction
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15.1 Number of annual statements
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15.2 Form-free annual statement
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15.3 Mandatory information on the 2023 annual statement
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Part 1, Step 16 Duty to inform
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Introduction
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16.1 Due Diligence
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16.2 Company visit
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16.3 On-site observation
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16.4 Cooperate with Audit
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16.5 Information Requests
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Part 1, Step 17 End of withholding obligation or employment
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Introduction
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17.1 You are no longer obliged to withhold
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17.2 The end of employment relationship
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Part 2, Step 18 Special employment relationship
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Introduction
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18.1 Shareholders (and any partners) with a substantial interest
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18.2 Work contractors and their assistants
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18.3 Agents and sub-agents
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18.4 Artists
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18.5 Au pairs
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18.6 Professional athletes
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18.7 Directors
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18.8 Commissioners
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18.9 Assimilated
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18.10 Pupils and trainees
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18.11 Assisting Children
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18.12 On-call workers
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18.13 Staff or home services
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18.14 Pseudo-employees (opting-in)
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18.15 Sex workers who work for an operator
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18.16 Students and pupils
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18.17 Home workers and their helpers
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18.18 Top athletes with an A status
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18.19 Temporary workers and payroll employees
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18.20 Volunteers
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18.21 Employees who have reached state pension age
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Part 2, Step 19 Working across the border: wage tax
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Introduction
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19.1 General explanation of taxation in case of cross-border work
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19.2 Most common cases of cross-border employment
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19.3 Special situations
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19.4 Extraterritorial costs and the 30% ruling
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19.5 Work-related costs scheme in foreign situations
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19.6 Exemption from income tax return/national insurance contributions for your employees
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19.7 Brexit
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19.8 COVID-19 and agreements with Belgium and Germany
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Part 2, Step 20 Working across borders: social security
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Introduction
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20.1 General explanation of social security for cross-border work
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20.2 Most common cases of cross-border employment
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20.3 Special situations
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20.4 COVID-19 and working from home
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20.5 United Kingdom (Brexit)
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Part 2, Step 21 Entitlements, exempt benefits, termination benefits and pensions
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Introduction
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21.1 Entitlements and benefits based on entitlements
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21.2 Exempt benefits and provisions
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21.3 Dismissal benefits
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21.4 Pension, pre-pension and early retirement
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Part 2, Step 22 Targeted exemptions, nil valuations and standard amounts
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Introduction
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22.1 Specific exemptions
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22.2 Zero valuations
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22.3 Standard amounts
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22.4 Hybrid Works
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Part 2, Step 23 Transport and travel expenses
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Introduction
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23.1 Traveling with your own car, motorcycle, bicycle, moped, etc
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23.2 Traveling by public transport
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23.3 Traveling in a company car
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23.4 Traveling with a company delivery van
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23.5 Traveling with another means of transport of the company
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23.6 Traveling by taxi, boat or plane
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23.7 Traveling with a bicycle
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23.8 Carpool arrangement
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23.9 Transport on behalf of the employer
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23.10 Parking
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23.11 Travel expenses for periodic family visits
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23.12 Temporary alternative transport due to road works
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Part 2, Step 24 Tax credits
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Introduction
00:00 -
24.1 Wage tax credit
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Part 2, Step 25 Final charges
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Introduction
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25.1 Final levy additional assessments
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25.2 Final levy on public-law benefits
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25.3 Final levy for temporary bottlenecks of a serious nature
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25.4 Final levy for benefits in kind to parties other than your employees
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25.5 Final levy for goods and services in the promotional sphere and benefits from savings systems for others than your employees
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25.6 Final levy for continuous alternating use of delivery vans
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25.7 Pseudo final levy RVU scheme
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25.8 Pseudo final levy for excessive severance payments
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25.9 Calculating final levy
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Part 2, Step 26 Rebates
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Introduction
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26.1 Reduction in research and development work
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26.2 Rebate maritime
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Part 2, Step 27 Wage cost benefits, low-income benefit (LIV) and youth LIV
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Introduction
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27.1 Labor Cost Benefits
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27.2 Low Income Benefit (LIV)
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27.3 Youth LIV
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27.4 Paid Hours
00:00
Part 2, Step 28 Conscientious objectors
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Introduction
00:00 -
28.1 Employee has an exemption for 1 or more insurance policies
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28.2 You have an exemption for 1 or more insurance policies
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28.3 Labor Cost Benefits
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28.4 Payroll tax return and annual statement
00:00
Part 2, Step 29 Sections of the wage tax return
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Introduction
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29.1 Address details
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29.2 Personnel number
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29.3 Income period
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29.4 Code influence insurance obligation
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29.5 Contract Indications
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29.6 Indication redundancy pay old scheme
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29.7 Code for incidental income reduction
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29.8 Wages from overtime
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29.9 Number of paid hours
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29.10 Contract Wages
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29.11 Contract hours per week
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29.12 Code type of income relationship / income code
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29.13 Code nature of employment relationship
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29.14 Wage tax table code
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29.15 Holiday allowance
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29.16 Employment conditions amount (avwb)
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29.17 Collective labor agreement code
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29.18 Indication public-law appointment for an indefinite period
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29.19 Health Insurance Act Insurance Situation Code (Zvw)
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29.20 Withheld Zvw contribution and employer’s Zvw contribution
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29.21 Private use of a car: value of private use, employee contribution and code reason for no addition
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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
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29.23 Insurance indications ZW, WW and WAO/IVA/WGA
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29.24 Wage taxed according to the table of special remunerations
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29.25 F&Z Phase Classification Code
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29.26 Indication holiday vouchers applied
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29.27 Indication of transport on account of the withholding agent
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29.28 Code reason for termination of employment
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Part 3 Appendices
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Rates, amounts and percentages from 1 January 2023
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Examples RVU Threshold Exemption
00:00 -
Assessment of authority relationship
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Relevant elements in the assessment of the relationship of authority
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Legal framework
00:00 -
Salary split and deduction of wage tax/national insurance contributions
00:00
Part 3, Brexit
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Introduction
00:00 -
2.1 Withdrawal Agreement
00:00 -
2.2 EU-UK Trade and Cooperation Agreement (HSO)
00:00
Part 3, Social Security
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Introduction
00:00 -
3.1 Withdrawal Agreement
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3.2 HSO
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3.3 Practical Examples
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Part 3, Time savings fund (TSF)
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Introduction
00:00 -
Balance savings hours
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Freely available scheduled days off (ADV days)
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Part 3, Address and contact details
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Address and contact details
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Part 3, List of abbreviations
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List of abbreviations
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Glossary
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A. Payroll tax return
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B. Tax interest
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C. Cafeteria arrangement
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D. Share fisherman
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E. First-day notification
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F. Deemed employment
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G. Differentiated premium Whk
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H. Tax credit
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I. Identification obligation
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J. Youth LIV
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K.
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L. Low-income benefit (LIV)/youth LIV
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M. Maximum contribution wage
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N. Additional payroll tax assessment
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O. Sales tax
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P. Personnel number
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Q.
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R. Reintegration
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S. Sector classification
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T. Period code
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U. Employee Insurance Agency (UWV)
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V. Holiday allowance
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W. Employer’s levy Zvw
00:00
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Target Audience
- Students of Practical Diploma in Payroll Administration.
- HR and Payroll employees in Shared Service Centers responsible for Dutch payroll.