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24 Articles
payroll ×
A Cooler Wage Headline Will Not Lighten September’s Payroll
Linda Pavan
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
Linda Pavan
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
Linda Pavan
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
Linda Pavan
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
Linda Pavan
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
Linda Pavan
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
Linda Pavan
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

Before Calling Everyone Back, Ask What Your Company Already Promised
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
Aug 13, 2026

When Back Pay Crosses New Year, Payroll Needs the Whole Story
Linda Pavan
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
Aug 13, 2026

The Tank Card Was Helpful Until Payroll Had to Explain It
Linda Pavan
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
Aug 13, 2026

One Salary, Two Stories: Holiday Allowance Needs Clear Records
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
Aug 13, 2026

When a Valued Employee Turns 67, Payroll Crosses a Boundary
Linda Pavan
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
Aug 10, 2026
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Pavan Geraedts

Pavan Geraedts is a boutique professional practice in Amersfoort for fiscal advice, juridical advice and business mediation. We advise companies, entrepreneurs, directors and shareholders on the decisions, agreements, tax positions and business relationships that shape their work.

Chamber of Commerce: 56530021
VAT: NL 852171936 B 01
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