Blog & Columns | Pavan Geraedts

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A Backdated Staff Allowance Can Leave Payroll Carrying the Cost

Oct 5, 2026 Ledger & Tax

A reasonable backdated staff allowance can still fail the targeted exemptions. The dates, supporting evidence and payroll classification determine the tax and cash outcome.

Employee expenses GOVERNANCE LEDGER & TAX Staff allowances WKR payroll wage tax

A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026 Ledger & Tax

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

Late Final Pay Can Cost More Than the Missing Wage

Sep 30, 2026 Ledger & Tax

A delayed final wage can trigger a statutory increase of up to 50 percent. The real control test is whether the employer can trace every entitlement from source record to payment and ledger.

GOVERNANCE HUMAN RESOURCES LEDGER & TAX employment law final pay payroll

Misconduct Allegations Put Employer Judgment Before the Dismissal Letter

Sep 30, 2026 Human Resources

A Bonaire dismissal dispute shows why employers should separate immediate protection from the final employment decision, document delegated overtime and keep unresolved claims out of payroll.

Bonaire HR governance HUMAN RESOURCES Workplace misconduct dismissal employment law payroll

Tax Reform Headlines Cannot Run Tomorrow’s Dutch Payroll

Sep 29, 2026 Ledger & Tax

Dutch tax reform may eventually make work, benefits and payroll easier to understand. Small employers must still base today’s decisions on current rules, pending legislation and real household effects.

Belastingplan 2027 Dutch tax reform LEDGER & TAX cash flow employee benefits payroll small business

The 2027 Tax Plan Simplifies Rules but Complicates Decisions

Sep 29, 2026 Ledger & Tax

The 2027 Tax Plan shows how simpler tax rules can make business decisions harder when proposals interact with payroll, contracts, people and cash.

Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX payroll small business tax planning

Who Sits at the Cao Table Matters to Every Employer

Sep 28, 2026 Human Resources

A proposed Dutch independence requirement raises a practical question for every employer: why do cao parties have authority, and how does that authority reach payroll, prices and trust?

Collective bargaining Dutch employment law HUMAN RESOURCES cao payroll

The 2027 Tax Shift Leaves Old Business Assumptions Exposed

Sep 23, 2026 Governance

Paolo Maria Pavan

The Dutch tax changes planned and proposed for 2027 expose gaps between profit, taxable income, owner drawings, payroll costs and genuinely available cash.

Dutch tax GOVERNANCE cash flow company cars payroll small business

Prinsjesdag Plans Need Dates Before They Enter Your 2027 Budget

Sep 22, 2026 Ledger & Tax

A practical Prinsjesdag checklist for separating current payroll action from proposals affecting the 2027 budget, pricing, cash flow and tax.

2027 budget Dutch tax LEDGER & TAX Prinsjesdag business planning cash flow payroll

Restaurant Staffing Risk Grows Between the Permit and the Shift

Sep 22, 2026 Human Resources

A Dutch investigation illustrates how ordinary staffing decisions can create serious legal and financial exposure when permits, duties, hours and pay no longer match.

HUMAN RESOURCES Labor compliance Migrant workers Restaurant staffing hospitality payroll work permits

One Employment Settlement Can Carry Three Different Tax Stories

Sep 21, 2026 Ledger & Tax

An employment settlement may combine wage repayment, statutory interest and legal costs in one transfer. Employers should preserve each component’s separate legal, payroll and accounting treatment.

Accounting Dutch tax Employment settlements LEDGER & TAX Negative wage Statutory interest payroll

Cross-Border Hybrid Work Needs More Than a Shared Calendar

Sep 9, 2026 Human Resources

A weekly home-working day can trigger different tax, social-security and company-risk tests for Dutch employers hiring in Germany or Belgium.

Belgium Cross-border employment Germany HUMAN RESOURCES hybrid work payroll social security

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