Loonheffing en sociale zekerheid

Wij begeleiden werkgevers door het complexe terrein van loonheffing en sociale zekerheid. Of het nu gaat om de juiste toepassing van loonheffing, het opstellen en controleren van afdrachten, advisering rondom sociale zekerheidsvraagstukken of internationale tewerkstelling, ons ervaren team staat klaar om u te adviseren en te ondersteunen bij elke stap.

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Optimize Employee Compensation

Employee compensation plays an important role in every organization. A strategic remuneration policy requires striking the right balance between optimization and risk management. Payroll taxes, including wage tax and social security contributions, play a key role in this ongoing balancing act. After all, if certain components of an employee’s remuneration can be reimbursed or provided wholly or partly tax-free, this can benefit both the employee through higher net pay and the employer through lower employment costs.

Payroll tax legislation includes numerous exemptions and specific situations that require expert advice. Crowe’s payroll tax specialists have developed a range of advisory services to help clients mitigate risks and take advantage of opportunities. These include WKR scans (Work-Related Costs Scheme), advice on engaging self-employed professionals, director-major shareholder (DGA) advice and employee participation schemes, as well as advice on working from home and cross-border employment.

Our specialists can also provide comprehensive advice on a range of other matters, including hirer’s liability and chain liability.

The Work-Related Costs Scheme (WKR)

The Work-Related Costs Scheme (WKR) is a Dutch tax scheme that allows employers to provide certain tax-free reimbursements and benefits to their employees. The scheme is designed to simplify the complex and time-consuming administration associated with individual tax-free reimbursements and benefits.

Under the WKR, employers can offer their employees various additional benefits, such as Christmas gifts, company outings, mobile phones, laptops, training courses and other fringe benefits, without employees having to pay tax on them. However, this only applies if the total value of these reimbursements and benefits remains within a specified tax-free allowance based on the company’s total taxable wage bill.

The percentage of the total taxable wage bill used to calculate the tax-free allowance is determined annually by the Dutch government. This percentage determines the employer’s available discretionary budget for providing tax-free reimbursements and benefits. If the total amount allocated to this discretionary budget exceeds the available allowance, the employer may be liable for additional payroll tax.

It is important to note that not all reimbursements and benefits are treated in the same way under the WKR. Certain reimbursements and benefits are subject to specific exemptions or other tax treatment. In addition, various rules and exceptions apply that employers need to understand in order to apply the WKR correctly and comply with their tax obligations.

Overall, the Work-Related Costs Scheme is an important tool for employers seeking to offer attractive fringe benefits, motivate employees and remain tax compliant at the same time.

Crowe assists employers in reviewing and optimizing the application of the WKR.

False Self-Employment

As of 1 January 2025, the Dutch Tax and Customs Administration has resumed enforcement against false self-employment. In short, false self-employment occurs when an individual works as a self-employed professional while, in practice, the working relationship meets the criteria of employment.

This can have significant tax and financial consequences for organizations that engage self-employed professionals. If a working relationship is found to constitute employment, additional payroll tax assessments may be imposed.

Visit our update page for the latest developments regarding false self-employment.

Update False Self-Employment