As an employer, you are required to withhold and remit payroll taxes on employee wages. Ensuring accurate remittance is crucial. It is a complex aspect of your business operations, and tax authorities are closely monitoring. Our wage tax experts are here to assist you with these obligations. We are specialists in all (inter)national matters concerning wage tax and social security contributions.
Work expense ratio (WKR)
Work expense report (WKR).
The BIKs (Werkkostenregeling; WKR) enables employers to provide tax-free allowances and benefits-in-kind to employees. We are able to assist you in optimising the use of the available tax-free margin and advise you on which allowances fall within the scope of the WKR. This approach can lead to tax savings and help prevent unnecessary retrospective assessments.
Major shareholder (DGA)
Shareholders employed by their company may be subject to the customary wage rule, which determines the minimum salary they must receive. This rule also influences their eligibility for employee insurance schemes. We provide guidance to major shareholders (DGA; Directeur Grootaandeelhouder) regarding appropriate salary levels and their insurance obligations. If you wish, we can align this with the tax authorities to ensure compliance and clarity.
Employing freelancers
Do you work with freelancers? We advise you on the requirements and key considerations with regards to hiring freelancers, ensuring you avoid the risk of additional assessments from the tax authorities. We also keep you updated on recent legal developments concerning false self-employment and advise you on the circumstances under which you can hire freelancers.
Borrowing employees between companies
When borrowing or lending employees, you must consider various tax obligations, such as hirer's liability. We work with you to identify potential risks and offer advice on measures to mitigate them, such as using a guarantee-account.
Employee Stock Ownership Plan (ESOP)
Would you like employees to participate in your company through shares or options? This can be a strong way to foster engagement, retention, and motivation. However, the tax regulations in this area can be complex. That's why we assist you in creating a tax-efficient employee stock ownership plan specifically tailored to your company’s structure and preferences.
Cross-border employment (Global Mobility).
Cross-border employment (Global Mobility)
With our office in the Dutch Brainport region, we regularly encounter cross-border employment situations with our clients. We provide advice on all aspects of international employee employment. Our Global Mobility services include guidance on the Expat Scheme, managing salary splits, and supporting international assignments.
