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Dutch Handbook Payroll Taxes 2023 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-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
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Introduction
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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
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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
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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
00:00
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
00:00 -
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: THEMES
In this part of the Handbook Payroll Taxes, various themes are described by topic.
Part 2, Theme 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, Theme 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, Theme 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, Theme 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, Theme 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, Theme 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
00:00
Part 2, Theme 24 Tax credits
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Introduction
00:00 -
24.1 Wage tax credit
00:00
Part 2, Theme 25 Final charges
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Introduction
00:00 -
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, Theme 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, Theme 27 Wage cost benefits, low-income benefit (LIV) and youth LIV
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Introduction
00:00 -
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, Theme 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, Theme 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
Part 3, Various tables with calculation details of 2023
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Rates, amounts and percentages from 1 January 2023
00:00 -
Examples RVU Threshold Exemption
00:00 -
Assessment of authority relationship
00:00 -
Relevant elements in the assessment of the relationship of authority
00:00 -
Legal framework
00:00 -
Salary split and deduction of wage tax/national insurance contributions
00:00
Part 3, Brexit
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1. Introduction Brexit
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2. Payroll Taxes Brexit
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2.1 Withdrawal Agreement Payroll Taxes Brexit
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2.2 EU-UK Trade and Cooperation Agreement (HSO) Payroll Taxes Brexit
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3. Social Security Brexit
00:00 -
3.1 Withdrawal Agreement Social Security Brexit
00:00 -
3.2 HSO Social Security Brexit
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3.3 Practical Examples Social Security Brexit
00:00
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)
00:00
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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Part 3, 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
00:00 -
U. Employee Insurance Agency (UWV)
00:00 -
V. Holiday allowance
00:00 -
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.