Commercial Regulation
Netherlands Loonheffing
Dutch payroll regulation covering Loonheffingen, AWf/Aof/Whk/Zvw employer contributions, Jaarverevening, Bijzonder Tarief, Bijtelling, WKR, Transitievergoeding, Ziekte (art. 7:629 BW), 30%-Ruling, Grenzgänger split-payroll, and sector pension fund parameters (BPV · ABP).
Benelux Ready
BPV · ABP Pension
v1.0-beta
Part of the Benelux Consolidation Region →
Regulation Overview
NL.Loonheffing · 2026
Core regulation + 12 versioned data regulations
72
Wage Types
5
Reports
36
Cases
119
Integration Tests
Loonheffing Tax Brackets 2026
Schijf 1 (≤ €38.884)35.75%
Schijf 2 (€38.884–€78.427)37.56%
Schijf 3 (>€78.427)49.50%
MethodeJaarprojectie + Jaarverevening
AHK max / AK max€3.115 / €5.685
IACK max€3.032
Anoniementarief52%
30%-RulingWNT-cap
MaxPremieloon€79.409
Bijzonder Tariefyes
ValideringBSN Elfproef + WML
Premies Werknemersverzekeringen 2026 (Employer)
AWf Vast / Flex2.74% / 7.74%
Aof klein / groot6.77% / 8.13%
Zvw6.10%
Whkwerkgeversspecifiek
RVU57.7%
WKR Eindheffing80%
PersonenautoPriveEindheffing12%
Sector Pension Fund Data 2026 (Provider Layer)
BPV Transport4% / 8%
BPV Franchise / Max€18.171 / €79.409
ABP Overheid9.25% / 18.46%
ABP Franchise / Max€17.784 / €128.810
FiscaalLoon-reductieyes
Demo.BPVyes
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Filing & Data Registrations
BelastingdienstLoonheffingennummer — employer tax number required before first payroll
Digipoort (PKI-Overheidscertificaat)PKI certificate required for electronic Loonaangifte submission
UWVWW / WIA contribution registration and reporting
Payroll Engine produces Loonaangifte XML. Submission via Digipoort requires a PKI-Overheidscertificaat and Loonheffingennummer registration with the Belastingdienst. Both are the sole responsibility of the deploying entity.
Deployment & Compliance
Flexible Deployment
Standalone Netherlands or full Benelux multi-country
Netherlands Only
- 13 versioned data regulations
- Sector pension fund support
- WML validation
- BSN Elfproef
- xUnit tests
Benelux Multi
- BE + NL + LU in one tenant
- WT 7000–7030
- Benelux.Consolidation
- Grenzgänger
L1NL.Loonheffingcommercial
L1Data.Belasting / SZW / Zvw / WML
L1Data.Bijtelling / WKR / GroeneTabel / Vergoedingen
L1Data.RVU / LKV / BPV / ABP
L2Provider.MyCompany
L3Regulation.Consolidation
L4Benelux.Consolidation
Cases & Statutory Reporting
36 payroll input cases + 5 reports
Reports
LoonstrookPDFMonthly
Loonaangifte (UPA)XMLMonthly · Belastingdienst
JaaropgavePDFAnnual
WerkgeversLastenPDFMonthly
CumulatiefJournaalPDFAnnual