{"id":7100,"date":"2026-04-17T01:09:42","date_gmt":"2026-04-16T23:09:42","guid":{"rendered":"https:\/\/www.profinancials.nl\/?post_type=nieuws&p=7100"},"modified":"2026-04-14T11:21:23","modified_gmt":"2026-04-14T09:21:23","slug":"payroll-law-regulations","status":"publish","type":"nieuws","link":"https:\/\/www.profinancials.nl\/en\/nieuws\/payroll-law-regulations\/","title":{"rendered":"Payroll law and regulations"},"author":5,"featured_media":7098,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":" \r\n

Payroll laws and regulations are updated regularly. From payroll taxes and company car benefit-in-kind to the WKR, cross-border remote work and false self-employment: a single mistake can immediately lead to additional assessments and fines. With Profinancials you stay in control. We process your monthly payroll and payroll tax returns, monitor collective labor agreement (CAO) arrangements and signal in time what changes for your organization. For interpretation and application of the rules we offer <\/span>advisory sessions on payroll administration and payroll taxes.<\/span><\/a><\/p>","blog_key_takeaways":[],"blog_part_1":"

Company car benefit-in-kind and pseudo final levy (2026\u20132027)<\/span><\/h2>\r\n

Policy on benefit-in-kind remains in flux. Different benefit-in-kind rates and thresholds apply to electric and fossil-fuel cars, with transitional rules based on the date of first admission. From 2027 it has been announced that a pseudo final levy for employers may apply in specific situations. The exact design is not yet fully settled politically, but the impact on total labor costs and reimbursement policies can be considerable.<\/span><\/p>\r\n

What can you do now? Record for each car which benefit-in-kind regime applies, check whether the list price and private kilometers are processed correctly, and ensure your car policy is up to date for EVs and youngtimers. Model scenarios for 2026\u20132027 so you know whether you face higher employer costs or whether employees\u2019 net pay changes. Finally, make timely arrangements with employees about any gross-up or net compensation, and ensure that payroll uses the correct wage code and base for wage tax and social premiums. Have your case reviewed where needed by a <\/span>tax advisor Eindhoven for payroll taxes<\/span><\/a>.<\/span><\/p>\r\n\r\n

False self-employment and enforcement of the DBA Act \/ VBAR proposal<\/span><\/h2>\r\n

Enforcement on false self-employment is being tightened step by step. The enforcement moratorium on the DBA Act has been phased out and there is broader enforcement on authority and embedding in the organization. In the run-up to 2026 it has been proposed to clarify the assessment framework for employment relationships (VBAR). Heavier sanctions and penalties have also been announced when actions are knowingly incorrect.<\/span><\/p>\r\n

Action points for HR and finance: recalibrate your hiring policy, assess all contractor assignments on authority, embedding, substitution and entrepreneurship, and record outcomes transparently. Use model agreements where needed, but ensure practice follows the agreements. Record hours, deliverables and review moments, and prevent sham arrangements via chain or rate agreements. Have your files reviewed periodically so you can demonstrate due care during an audit. For employers with staff we offer <\/span>services for local entrepreneurs and employers<\/span><\/a>.<\/span><\/p>\r\n\r\n

Work-related costs scheme: discretionary margin, public transport and company bike<\/span><\/h2>\r\n

The work-related costs scheme (WKR) remains a key scheme. Keep the discretionary-margin percentages and the maximum fiscal wage up to date in your payroll software and designate reimbursements in time as wage taxed under the final levy. For public transport subscriptions a targeted exemption applies if the subscription is also used for business purposes and you can make the use plausible.<\/span><\/p>\r\n

For the company bike a fixed benefit-in-kind generally applies based on a percentage of the list price. For shared or hub bikes there has recently been a relaxation: when the bike is not or hardly stored at the home address, in certain cases the benefit-in-kind can be omitted. Record business use, storage locations and availability carefully. In the event of mid-year termination of employment, watch for possible corrections in the discretionary margin and the annual allocation so you do not unnecessarily pay 80 percent final levy.<\/span><\/p>\r\n\r\n

Cross-border work and salary split<\/span><\/h2>\r\n

Working from home across borders can lead to a salary split and to withholding obligations in multiple countries. When working in the Netherlands and living, for example, in Germany, both tax treaties (including the 183-day rule and the work-state principle) and social security rules apply. Agreements on home-working days and work locations are therefore essential. For international employees you can find <\/span>information for expats and migrants (30% ruling, wage tax)<\/span><\/a>.<\/span><\/p>\r\n

Set up a tight process: record work and home-working days per country, request A1 certificates where necessary and document reimbursements for travel, home working and provisions clearly. Determine whether a local payroll or shadow payroll is needed and prevent double withholdings or missed levies. Communicate this policy clearly to employees, especially for hybrid roles and project-based assignments in multiple countries. For foreign entities we provide <\/span>support for foreign employers in the Netherlands<\/span><\/a>.<\/span><\/p>\r\n\r\n

Frequently asked questions<\/span><\/h2>\r\n

What are the rules for running a payroll administration?<\/span><\/h3>\r\n

You must identify employees, record payroll tax declarations, prepare payslips and payroll records correctly, file and remit payroll taxes on time, and retain data for 7 years. Keep CLA, GDPR and health-and-safety and pension obligations up to date.<\/span><\/p>\r\n\r\n

Which new laws and rules take effect on 1 January 2026?<\/span><\/h3>\r\n

The 2026 Tax Plan and related legislation determine which new rules take effect on 1 January 2026. For the WKR the discretionary margin remains 2% (up to and including \u20ac 400,000 of fiscal wage bill) and 1.18% (above \u20ac 400,000) and in 2026 zero-emission cars have benefit-in-kind rules with 18% up to a cap and 22% above. Other changes (such as social premiums, minimum (hourly) wage and enforcement) depend on further official decisions and communication.<\/span><\/p>\r\n\r\n

What are the 4 types of payroll systems?<\/span><\/h3>\r\n

Payroll systems include, for example, on-premise software, cloud SaaS, outsourcing to a payroll processor or integrated HR\/payroll platforms. Choose based on scale, complexity, integrations and compliance requirements.<\/span><\/p>\r\n\r\n

What does payroll legislation entail?<\/span><\/h3>\r\n

It includes fiscal and employment-law obligations such as the Wage Tax Act 1964, the Social Insurance Financing Act, the Civil Code on wage payment, the GDPR and the retention obligation. Correct and timely filing and record-keeping are mandatory.<\/span><\/p>\r\n\r\n

How Profinancials helps you stay compliant<\/span><\/h2>\r\n

We take care of your entire payroll administration: monthly payroll processing with payslips, reports and payroll journal entries, payment batches and payroll tax returns. You get a dedicated advisor, an online payroll portal for employer and employee and a transparent all-in monthly fee per payslip. We provide proactive advice on CLAs and new laws and regulations, so you remain compliant without worries. Contact us for a no-obligation introduction. Looking for regional support? We are your <\/span>accounting firm in Eindhoven for payroll administration<\/span><\/a>.<\/span><\/p>","blog_part_2":"","blog_faqs":[]},"class_list":["post-7100","nieuws","type-nieuws","status-publish","has-post-thumbnail","hentry"],"meta_all":{"rank_math_seo_score":"5","rank_math_title":"Payroll law and regulations | Profinancials","rank_math_description":"Stay compliant with payroll laws and regulations. 2026 overview: WKR, company car benefit-in-kind, DBA Act and salary split. Profinancials handles monthly payroll taxes and provides a dedicated advisor.","cmplz_hide_cookiebanner":"","rank_math_internal_links_processed":"1","meta_title":"Payroll law and regulations | Profinancials","meta_description":"Stay compliant with payroll laws and regulations. 2026 overview: WKR, company car benefit-in-kind, DBA Act and salary split. Profinancials handles monthly payroll taxes and provides a dedicated advisor."},"meta_all_flat":{"rank_math_seo_score":"5","rank_math_title":"Payroll law and regulations | Profinancials","rank_math_description":"Stay compliant with payroll laws and regulations. 2026 overview: WKR, company car benefit-in-kind, DBA Act and salary split. Profinancials handles monthly payroll taxes and provides a dedicated advisor.","cmplz_hide_cookiebanner":"","rank_math_internal_links_processed":"1","meta_title":"Payroll law and regulations | Profinancials","meta_description":"Stay compliant with payroll laws and regulations. 2026 overview: WKR, company car benefit-in-kind, DBA Act and salary split. Profinancials handles monthly payroll taxes and provides a dedicated advisor."},"meta_descriptions":{"blog_intro":"Intro paragraph shown directly beneath the author\/meta row. Keep this concise (maximum 100 words).","blog_key_takeaways":"Key takeaways\/TLDR bullet list (array of strings). Populate this with concise, scannable points (recommended 3-5 bullets).","blog_part_1":"First rich-text section after the intro. Keep this to roughly 40% of the remaining article content. Do not place the majority of body content here.","blog_part_2":"Second rich-text section after the intro. Put the remaining roughly 60% of post-intro content here. This must contain the majority of the article body and should be longer than blog_part_1.","blog_faqs":"FAQ items shown in the FAQ section ({question,answer}[]). Add FAQs here so they render as proper accordion items. Do not repeat FAQ content in blog_part_1 or blog_part_2."},"meta_note":"Write the intro in up to 100 words. After the intro, split the remaining body content as roughly 40% in blog_part_1 and 60% in blog_part_2. Keep blog_part_1 shorter; blog_part_2 must be the longer section. Populate blog_key_takeaways with concise key points (recommended 3-5 bullets). Place FAQ items in blog_faqs so they render as proper FAQ accordions; do not duplicate those FAQs in blog_part_1 or blog_part_2. Auto-generated sections (table of contents and default related articles) and CTA fields are intentionally excluded from this payload. Fields for disabled components are omitted from meta and meta_descriptions.","acf":[],"_links":{"self":[{"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/nieuws\/7100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/nieuws"}],"about":[{"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/types\/nieuws"}],"author":[{"embeddable":true,"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/users\/5"}],"version-history":[{"count":0,"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/nieuws\/7100\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/media\/7098"}],"wp:attachment":[{"href":"https:\/\/www.profinancials.nl\/en\/wp-json\/wp\/v2\/media?parent=7100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}