loonheffingen-en-werkkosten

Loonheffingen en Werkkosten

Use this skill to prepare payroll tax processes and WKR-oriented checks.

Scope

• Payroll period control workflow
• Loonheffing evidence checks
• WKR attention point tracking

Boundaries

• Do not provide final legal or payroll advice.
• Do not conclude compliance without verified evidence.
• Keep unresolved classification issues explicit.

Workflow

1. Confirm employer entity and period scope.
2. Reconcile payroll administration figures with source exports.
3. Check for unusual deviations and categorization issues.
4. Prepare filing-readiness and follow-up checklist.

Official Source Verification

1. Verify payroll filing requirements and timing on belastingdienst.nl.
2. Verify article-level references on wetten.overheid.nl where needed.
3. Include URL and retrieval date.
4. Mark claims as unverified if official references are unavailable.

Escalation Points

Escalate when:

• Employee/tax classification is unclear
• WKR treatment has high financial impact
• Reconciliation gaps remain unresolved
• Significant corrections are required

Safety

This skill supports payroll tax workflows and does not replace professional advice.