Payroll and expats

We assist companies in every aspect of their payroll process, from handling the initial set-up and annual reporting requirements, to supporting the payment of salaries and social security contributions. We also have professionals who advise on expatriate tax issues.

KPMG International Business Support works with many different kinds of organizations to get these things right – because getting them wrong is the fastest way to attract unwanted attention from the tax authorities, to incur penalties, and to demotivate your people. Our professionals know the rules and opportunities inside out, and they use the latest technology to make sure your company’s payroll and expatriate tax issues are handled smoothly.

• Processing gross/net salary calculations, and providing payment lists and files for uploading to your company’s bank.
• Filing wage tax returns and supplying payment instructions.
• Preparing your payroll journal, for which we can use your company’s own ledger.
• Giving employees access to a digital platform where they can download their pay slips and yearly salary statements.

• Annual maintenance of the files and salary tables in a system hosted by KPMG.
• Yearly checks of digital wage tax filings, and processing individual annual statements.
• Processing year-to-date wage statements, as well as the end-of-year transition.

• Performing pro-forma calculations, processing/adapting ‘opting out’ calculations, and drafting budgets for salary expenses.
• Reporting absences and returns to work.
• Submitting applications for the ‘30% ruling’, and carrying out special reviews for financial accounting purposes.
•  Making employer applications/registrations at the pension fund for your employees, and drawing up overviews for the fund.
• Assisting with payroll reviews instigated by the Tax Office, and conducting appeals against wage tax assessments.
• Applying for work and residence permits for foreign staff.
• Monitoring and processing changes to collective labor agreements.
• Hosting a payroll system for your company.

For more information, please contact Erno Tonkes.

Partner
KPMG in the Netherlands
+31 (0) 6 51243315
Tonkes.Erno@kpmg.nl