Human Resources | Pavan Geraedts

33 Articles

Linda Pavan ×

The Quiet Payroll Month That Still Demands an Employer’s Attention

No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte.

Belastingdienst DGA HUMAN RESOURCES Linda Pavan cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax

Aug 21, 2026

When Nobody Is Paid, Payroll Still Has a Story to Tell

No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record.

Belastingdienst DGA salary HR records HUMAN RESOURCES Linda Pavan UWV employers loonaangifte nihilaangifte nulaangifte payroll tax

Aug 21, 2026

A Cooler Wage Headline Will Not Lighten September’s Payroll

Wage growth is slowing, but Dutch employers still face higher wage floors, scarce staff and customer contracts that reprice too late.

Dutch wages HUMAN RESOURCES Linda Pavan Payroll costs cao cash flow labour market minimum wage payroll small business small employers

Aug 20, 2026

The 2027 Payroll Change Employees Will Feel Before Employers

A 2027 payroll rule will change the employment tax credit on certain UWV benefits paid through employers. Employees may receive less net pay.

HUMAN RESOURCES Linda Pavan UWV UWV benefits WIA employee net pay employment tax credit payroll payroll compliance small business wage tax

Aug 20, 2026

The Home Charger Is Simple Until the Employee Leaves

A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms.

Belastingdienst ERE certificates HUMAN RESOURCES Linda Pavan company cars electric vehicles employment terms fleet control home charging payroll payroll tax

Aug 19, 2026

After Two Years of Sickness, Small Payroll Choices Carry Large Costs

After 104 weeks of sickness, leave hours, recurring pay and compensation deadlines can change the final payroll settlement.

HUMAN RESOURCES Linda Pavan UWV cash flow employment law final payroll after long-term sickness holiday hours long-term sickness payroll payroll control transition payment

Aug 19, 2026

AI Can Polish an Employment Claim, but Records Carry the Weight

AI speeds up employment-law drafting. A transition-payment claim still depends on contracts, payroll, hours, termination records and a clear calculation.

AI drafting HR records HUMAN RESOURCES Linda Pavan cash flow dismissal employment claim records employment law payroll small business transition payment

Aug 19, 2026

A Sick Employee’s Holiday Request Reaches Far Beyond the Roster

A holiday request during sickness affects leave, full pay, staff planning and reintegration. Check every record before payroll closes.

Dutch labour law HUMAN RESOURCES Linda Pavan holiday during sick leave holiday entitlement holiday leave payroll re-integration reintegration sickness absence small employers

Aug 17, 2026

A Fairer Tax Rule Could Still Shrink an Employee’s Payslip

A 2027 tax change may lower the net pay of employees receiving certain disability benefits through payroll. Employers should prepare their files, systems and c.

2027 2027 tax change HUMAN RESOURCES Linda Pavan UWV WGA employee communication employment tax credit occupational disability payroll wage tax

Aug 17, 2026

When Back Pay Crosses New Year, Payroll Needs the Whole Story

Cross-year back pay can affect payroll returns, wage records and annual statements. Learn which dates and documents employers need.

HUMAN RESOURCES Linda Pavan UWV annual income statement back pay employment law payroll payslips sick pay wage arrears wage tax

Aug 13, 2026

The Tank Card Was Helpful Until Payroll Had to Explain It

Prevent duplicate travel costs and payroll disputes by aligning tank-card terms, commuting allowances, fuel records and final settlements.

Dutch business HUMAN RESOURCES Linda Pavan WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance

Aug 13, 2026

Cross-Border Hybrid Work Needs More Than a Thirty-Four-Day Promise

The 34-day Dutch-German telework rule depends on accurate work locations. See what HR, managers and payroll need to record.

34-day telework rule Germany HUMAN RESOURCES Linda Pavan Netherlands Germany telework cross-border hybrid work cross-border payroll hybrid work hybrid work calendar social security wage tax

Aug 10, 2026

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