When do I need a payroll administration?
If you employ people you are obliged to keep payroll records. Somebody is on your payroll if:
- He/she is working for you by agreement for a determined of indefinite period
- He/she is being paid for that work
- You have the authority to determine tasks and conduct of the business
These conditions may apply to for instance temp workers during the holidays or workers who are only active during weekends. If a person meets the criteria of employment, you need to pay payroll tax.
Outsource your administration
There is a lot of administration around your payroll: wage listings, wage slips, mutations, tax reliefs or final tax settlements make that you need to be aware of law- and regulations in this area. A lack of time and expertise may easily cause defaults, resulting in dissatisfied workers, fines or missed opportunities to benefit from reliefs or facilities. In addition a payroll administration needs to meet quality standards and may be audited as such by the Belastingdienst.
Fiscali can assume responsibility for your payroll administration. We provide payroll slips to your employees, ensure compliance with regulations such as applicable collective labour agreements (CAO’s), and a/o take care of timely submission of payroll tax applications. Most of this traffic will be handled electronically with access to yourself and your employees to cloud-based personal areas. Contact us to inquire about the possibilities!
The conduct of your payroll administration
The Netherlands has an extensive framework of laws and regulations around labor law and social security. Specific expertise is required to secure appropriate application and conduct of these rules. In case of employment of foreign workers additional laws apply: the cross boundary employment act (WAGA) and the combat of disguised labor constructions (WAS). These laws allow workers within the European Union to keep the social security of their home state with a so called A1-declaration, while paying tax in the state where they are working. If working in the Netherlands, such employees do need to comply with the Dutch collective labor agreements (CAO’s) and they need to receive understandable pay slips from their employers.
In addition, any net payments to employees up till the minimum wage level need to be proven by the employer by wire transfers. Fiscali is fully compliant with these new rules and can provide pay slips in English, Dutch and Polish, to include taxes and social security contributions from different member states. Fiscali can advise you and keep you updated on actual regulation. If you follow our advise, your compliance is guaranteed.