Support that goes beyond just the payroll

International employment tax and payroll

It is important to keep abreast of the latest developments with regard to your staff, and of the tax consequences they entail. You may have questions about situations occurring at your organisation, such as: Can I keep using the same self-employed persons without tax risks? Are my employment conditions appropriate for the current situation, now that we are moving away from the coronavirus pandemic? Are there better ways of organising my payroll records? How can I remunerate my staff members in the most tax-efficient way and pay less tax? Can I achieve savings on my current workforce?

All these are questions which you can discuss with our wage tax and payroll specialists.

Our wage tax specialists can help you with

  • Contracts with self-employed persons (Assessment of Employment Relationships (Deregulation) Act [Wet DBA])

  • Work-related expenses scheme (WKR)

  • Tax Control Framework

  • International mobility

  • Social security

  • Wage cost credits

Work-related expenses scheme (WKR)

Do you make optimum use of the discretionary margin? The WKR has existed since 2015. Nevertheless, we notice that many organisations are still not aware of all the details of this scheme. The scheme is adjusted annually, and it is important to consider the impact on the organisation every year, using the right analytical tool.

The WKR has a range of facets: assessing and qualifying the type of costs, completing an analysis, identifying costs and informing the management on the impact of the WKR.

In order to give you a better grip of the WKR, the PKF Wallast wage tax specialists can map out the process around the WKR. A correct and complete process will, on the one hand, ensure compliance with the laws and regulations and, on the other, make it clear who performs what role in the process around the WKR. A process can be documented in various ways.

We have developed our own analysis tool, which is discussed annually with the Tax and Customs Administration as part of consultative procedures. You therefore know that this is the right tool to help you ensure that your wage tax return is correct.

Do you make optimum use of the discretionary margin? The WKR has existed since 2015. Nevertheless, we notice that many organisations are still not aware of all the details of this scheme. The scheme is adjusted annually, and it is important to consider the impact on the organisation every year, using the right analytical tool.

In order to give you a better grip of the WKR, the PKF Wallast wage tax specialists can map out the process around the WKR. A correct and complete process will, on the one hand, ensure compliance with the laws and regulations and, on the other, make it clear who performs what role in the process around the WKR. A process can be documented in various ways.

Tax control framework

Are you in control when it comes to your wage tax position? We are convinced that, in addition to finding a solution for your tax problems, it is also essential to look at the cause. We have already helped many medium-sized and large organisations set up and implement their tax control measures. This is relevant for organisations that are subject to (second-generation) horizontal monitoring, but also for organisations that simply want to avoid surprises. We will be happy to share our best practices with your organisation.

International mobility

Are your staff members internationally mobile? PKF Wallast is part of PKF International. Because of this network, we can address international issues in 150 countries. We can therefore ensure that your staff members’ international tax affairs are arranged correctly and completely in accordance with local laws and regulations. From the Netherlands, we are obviously happy to assist you with aspects such as the 30% facility, A1 statements / Certificates of Coverage, immigration issues and obligations under legislation such as the Posted Workers Directive (PWD).


Engaging self-employed persons

Are you working with freelancers or self-employed persons? If so, you need to establish whether or not there is a (notional) employment relationship. The laws and regulations are complex, and a large amount of case law means that you as an organisation must be aware of the consequences.

Our team includes lawyers and tax experts who view each situation from a multidisciplinary perspective in order to give the right advice. In addition, we have developed our own tools that help us identify the risks and problem-solving approaches. We strongly believe that the use of data in combination with the right knowledge will result in well-considered decisions for your organisation.

Elmer van Lienen

Advisor International employment tax

Elmer has been a wage tax adviser at PKF Wallast since 2020 and specialises in (international) employment tax, payroll consultancy and tax risk management.

Mathijs Gersie

Advisor International employment tax

Mathijs has been a wage tax adviser at PKF Wallast since 2021 and specialises in (international) employment tax.

Payroll

Do you find that keeping your payroll records takes too much time and energy? The rules are changing all the time and it is sometimes difficult to keep up. There are various ways in which we can help you here, for example by periodically checking your payroll records or by keeping these records on your behalf. We can do this very efficiently and transparently in the cloud. We will provide you and your employees in good time with the information you need. Via our online client portal, you will receive documents in electronic format which can be easily viewed and approved. In addition, our payroll and HRM software offers you a modern, user-friendly online HRM & Payroll solution.


HR and payroll administration support

We can offer you on-site support should your organisation temporary need this to safeguard your HR and payroll processing. We possess knowhow and have experience with various solutions available in the market and will be happy to discuss your exact wishes and needs in this regard. This will allow you to keep the focus on your own business activities while we ensure that your employees receive their salary properly and on time.

HR and Payroll transformation

Sometimes, organisations want to switch to a different HR and/or payroll system, because a new solution better suits their organisation’s purposes. Such transformations require a sound preparation and implementation. We boast years of experience with these projects in our business line. We will be happy to share our experiences with you and to discuss your needs to ensure a successful transformation. 

Tailor-made advice from PKF Wallast professionals?

Would you like to receive advice from the PKF Wallast professionals or require further information on employment tax? Then please contact us for a no-obligation introductory meeting.


    Amsterdam

    Beechavenue 78-80
    1119 PW Schiphol-Rijk

    Postal adress
    Postbus 74681
    1070 BR Amsterdam

    020 653 18 12

    Amsterdam@pkfwallast.nl

    Rotterdam

    Schaardijk 372
    2909 LA Capelle aan den IJssel

    Postal adress
    Postbus 84030
    3009 CA Rotterdam

    010 450 40 20

    Rotterdam@pkfwallast.nl

    Delft

    Delftechpark 40
    2628 XH Delft

    Postal adress
    Postbus 332
    2600 AH Delft

    015 261 31 21

    Delft@pkfwallast.nl

    Woerden

    Pompmolenlaan 9
    3447 GK Woerden

    Postal adress
    Postbus 533
    3440 AM Woerden

    0348 416 262

    Woerden@pkfwallast.nl

    Alphen aan den Rijn

    Europaplein 10F
    2408 GX Alphen aan den Rijn

    Postal adress
    Postbus 533
    3440 AM Woerden

    0172 748 218

    AlphenaandenRijn@pkfwallast.nl

    © PKF Wallast is a member of PKF International – a global network of independent firms.
    PKF International Limited is a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.
    "PKF" and the PKF logo are registered trademarks used by PKF International and member firms of the PKF International Network. They may not be used by anyone other than a duly licenced member firm of the Network.