Blog & Columns | Pavan Geraedts

48 Articles

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Higher Wages Meet Cautious Customers at the Small Business Counter

Aug 17, 2026 Market Pulse

Paolo Maria Pavan

Dutch wages and labour costs are rising faster than prices. Small businesses should check whether margin and cash can cover the next payroll dates.

MARKET PULSE Netherlands Paolo Maria Pavan cao cash flow consumer confidence inflation payroll purchasing power small business wages

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

Aug 17, 2026 Human Resources

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

Before Calling Everyone Back, Ask What Your Company Already Promised

Aug 13, 2026 Human Resources

Paolo Maria Pavan

Changing office days requires more than a new schedule. Review existing promises, role needs, works council rights, home-workplace duties and payroll records.

Dutch labour law HUMAN RESOURCES Paolo Maria Pavan changing office days Netherlands employment home working hybrid work occupational health office attendance payroll works council

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

Aug 13, 2026 Human Resources

Cross-year back pay requires more than a payment and new payslip. Employers need a clear chronology and consistent payroll records.

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

The Tank Card Was Helpful Until Payroll Had to Explain It

Aug 13, 2026 Human Resources

Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned.

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

One Salary, Two Stories: Holiday Allowance Needs Clear Records

Aug 13, 2026 Human Resources

Paolo Maria Pavan

A practical check for employers whose contracts, payslips and payroll files may describe holiday allowance differently.

HUMAN RESOURCES Paolo Maria Pavan employment contracts holiday allowance hospitality labour law minimum wage payroll payslips wage compliance wage records

Retirement Changes the Founder’s Role, Not the Salary Question

Aug 13, 2026 Ledger & Tax

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

Repeated Underpayment Shut a Rotterdam Restaurant for Two Months

Aug 13, 2026 Compliance

Paolo Maria Pavan

A Rotterdam restaurant was closed for two months after repeated underpayment and unpaid wage arrears. The case exposes gaps in payroll control.

COMPLIANCE Netherlands Paolo Maria Pavan Rotterdam business continuity hospitality labour inspection minimum wage payroll payroll control work permits

When a Valued Employee Turns 67, Payroll Crosses a Boundary

Aug 10, 2026 Human Resources

When an employee reaches AOW age, contract, payroll and sickness rules can change. A defined role and handover plan keep the arrangement workable.

AOW Dutch HR HUMAN RESOURCES Linda Pavan Older workers employee reaches AOW age employment contracts labour market payroll sickness absence workforce planning

A Timesheet Discrepancy Can Cost More Than the Missing Hours

Aug 7, 2026 Human Resources

A timesheet discrepancy does not prove time theft. Check the records, rules and employee explanation before choosing a Dutch dismissal route.

Dutch labour market HR HR risk HUMAN RESOURCES Linda Pavan dismissal employment law hours fraud payroll payroll control time registration

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

When Missing Payroll Records Take Trucks Off the Road

Aug 3, 2026 Compliance

Missing hours and payroll records can lead to fines and a work stoppage. Check how contracts, hours, wages and payments connect.

COMPLIANCE Dutch labour law Labour Authority Linda Pavan cash flow minimum wage payroll payroll records road transport transport

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