Payroll services in the Netherlands
Orange Tax Services can process your Dutch, European or global payroll administration
Our tax advisors can process your Dutch, European or global payroll administration. If you only have employees in the Netherlands, but no office or fixed point of reference, then we can start up a payroll administration under those circumstances too without your company becoming subject to any other tax than wage tax.
Dutch payroll services
The payrolling is processed monthly during a 12-month period equal to the calendar year. Each month the employees receive a salary specification and the employer receives a journal for the bookkeeping. The processing is done for a fixed fee, not at hourly rates. The hourly rate does apply when questions of the tax office need to be answered, questions that are not part of the regular processing. At the end of the year the employee receives an annual overview for his or her income tax return.
30% ruling application
Besides processing the payroll we can also apply for the 30% ruling on behalf of the employees. The employee can also be the holder of the share capital. The 30% ruling implies that 30% of the gross taxable income is regarded a reimbursement of costs, hence tax-free. This is a substantial tax break without any increase of the monthly payrolling costs for the employer. The higher net salary is only a result of a lower amount of wage tax to be paid to the Dutch tax office. The wage tax is deducted from the gross salary, hence it does not result in a cost increase for the employer when the 30%-ruling is taken into account.
The Dutch payroll is executed on the basis of accumulated data. This means that if you move during the year from one tax advisor to the other, the payroll months which have already been processed have to be done again. This updating to the date that we start to process the payroll is done free of charge.
The services we offer include:
- Monthly payrolling services including salary specification, journal and wage tax filing
- Payment services if required or if the employers do not have a bank account in the Netherlands (money transfer)
- 30%-ruling applications on a no cure, no pay basis
- a briefing on the Dutch tax system for newly-arrived employees
- up-front calculation of payroll costs on request