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5 Articles
wage tax ×
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 Human Resources

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 Human Resources

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 Human Resources

Cross-Border Hybrid Work Needs More Than a Thirty-Four-Day Promise
Linda Pavan
Dutch-German hybrid work depends on more than a 34-day promise. Employers need a shared calendar that records actual work locations.
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 Human Resources

Annual Accounts Can Outlive the Panic in a Distressed BV
Linda Pavan
A practical note for Dutch BV directors on annual accounts, tax arrears, supplier credit, and cash records in financial distress.
Beklamel GOVERNANCE KvK filing Linda Pavan VAT annual accounts article 36 Invorderingswet bankruptcy continuity director liability wage tax
Jun 30, 2026 Governance

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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
BECON: 746393

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Pavan Geraedts
  • +31 (0)85 40 19 174

  • Rigaweg 9
  • 3825 PP Amersfoort
    The Netherlands
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