Blog & Columns | Pavan Geraedts

6 Articles

Dutch payroll ×

Payroll, WIA and Box 3 Pull Cash Planning Apart

Oct 2, 2026 Ledger & Tax

Payroll rules, WIA exposure and the future of Box 3 meet in one cash forecast but require separate decisions, records and explanations.

Dutch payroll LEDGER & TAX WIA box 3 cash planning social security tax

For Agency Workers, One Sickness Date Can Alter the Tax Credit

Sep 11, 2026 Ledger & Tax

For agency workers, the contract status on the sickness date can determine whether a Ziektewet payment qualifies for the employment tax credit.

Dutch payroll LEDGER & TAX UWV Ziektewet agency workers employment contracts employment tax credit

A Belgian Home Office Can Split One Dutch Salary Three Ways

Sep 7, 2026 Ledger & Tax

A Dutch employer hiring a Belgian resident must separate permanent-establishment risk, salary taxation and social-security coverage—and document the actual working pattern.

Belgium Benelux Cross-border employment Dutch payroll LEDGER & TAX Remote work social security

The 2027 Payslip Change Employers Must Explain Before January

Aug 26, 2026 Human Resources

A Dutch payroll change from 1 January 2027 may substantially reduce net payments for workers receiving specified benefits through their employer.

Disability benefits Dutch payroll Employment tax HUMAN RESOURCES Labour tax credit WGA employee communication

Higher Dutch Wages Force a Harder Look at Every Paid Hour

Aug 7, 2026 Human Resources

See how Dutch wage increases affect payroll, paid hours, pricing, staff planning, records and cash—and what employers can check now.

Dutch payroll Dutch wages HR control HUMAN RESOURCES Linda Pavan cash flow collective agreements flex contracts labour market minimum wage payroll

Two Days at Work Can Still Carry a €58,000 Salary Question

Jul 22, 2026 Ledger & Tax

Working two days does not automatically cut a DGA salary. See what payroll, comparable pay, group salaries and records must support in 2026.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax