Required company documents to start Payroll in the Netherlands

Here’s a list of required document we ask our customers to start Remote Payroll in the Netherlands during our information collection stage:

1. Collective Labor Agreement (collectieve arbeidsovereenkomst or CAO) It is not a legal requirement for all employers. However, certain industries or sectors may have CAOs that are negotiated between employers' organizations and trade unions.

   💻 Visit here to see more details on the official website, and here for the information on registered CLA and social plans.

2. Payroll Summary (the payroll register "Historique Loonstaat”)

   The Payroll Register of all employees (a document that contains all the financial information including the earnings, deductions, benefits etc.)

3. Copies of internal company agreements/ policies (paid leave, maternity leave, sick leave etc.)

4. KVK uittreksel extract (Registration with the Dutch Chamber of Commerce) It is a document issued by the Dutch Chamber of Commerce (Kamer van Koophandel or KVK) in the Netherlands. This extract contains official information about a registered business and legal entities operating in the Netherlands. It serves as official proof of registration and provides transparency and credibility to businesses operating within the Dutch jurisdiction.
   💻 Click here to see a sample.

5. WKR Werkkostenregeling (Work Costs Scheme) WKR is a system in the Netherlands that regulates the tax treatment of employee benefits and allowances provided by employers. Under this scheme, employers can allocate a portion of their total payroll budget to provide tax-free allowances, benefits, or expenses to their employees. Employers should identify all the benefits and allowances provided to employees that fall under the scope of the WKR. This includes perks such as company cars, mobile phones, training courses, meal vouchers, and other non-cash benefits
   💻  Visit the official website here to read more details on WKR.

6. Loonstaat from the start of the tax year (Payroll Journal/Summary)
   💻  Visit the official website here to see a sample.

7. Loonheffingaangifte or Loonbelastingaangifte for each month from the start of the tax year (Wage Tax Declaration)
   💻  Visit the official website here to see a sample.

8. Jarloon BT Annual wage special rate and cumulative holiday allowance from the previous year

   The Special Rate (Bijzonder Tarief) applies to the annual salary from the previous year.

9. Signed Power of Attorney letter

   To ensure legal compliance, we ask all customers in the Netherlands to sign the Power of Attorney to act on behalf of the Customer in the Netherlands.

10. WHK-premie percentage letter

    The Werkhervattingskas (WHK) is a Work Resumption Fund that is part of the employee insurance schemes. These premiums are used to fund employees who are ill or disabled for work. The premium percentages used by the tax authorities are determined based on the total salary bill which is subject to premiums social security for the previous two years.

    The WHK-premie percentage letter specifies the percentage of the WHK premium that employers must contribute based on their payroll. The percentage is calculated based on various factors, including the size of the company, the industry sector, and the historical incidence of sickness and disability claims among employees. WHK-premie percentage letter is issued every November.
    💻  Visit the official website here to read more details on WHK.

Year- to-date financial history

If your company didn't start operations with Remote at the beginning of the current tax year, we will need the following documents so we can input the employee financial history data into our software from the beginning of the tax year. This includes data for terminated employees who were employed during the current tax year.

1. Wage Tax Declaration of each month starting January
2. Pension/additional pension information
   • Company pension scheme overview and employees’ pension overview documents

Optional documents

• Journal (General Ledger)
  The company journal and journal entries per employee