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
- •Confirm employer entity and period scope.
- •Reconcile payroll administration figures with source exports.
- •Check for unusual deviations and categorization issues.
- •Prepare filing-readiness and follow-up checklist.
Official Source Verification
- •Verify payroll filing requirements and timing on
belastingdienst.nl. - •Verify article-level references on
wetten.overheid.nlwhere needed. - •Include URL and retrieval date.
- •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.