As soon as an organization employs one or more employees, the employer must keep a salary administration. This administration is subject to several conditions, which is necessary in order to provide the correct details to the ‘Belastingdienst’ (Dutch Revenue Service). The payroll administration must include all personal information of an employee as well as a payroll. In addition, you must provide pay slips and an annual statement to your employees. Provisions and reimbursements, savings schemes, tax credits, the wages subject to a final levy to be paid by the employer (‘eindheffingsloon’ in Dutch) and official documents are all subject to special administrative requirements. If your organization makes use of a payroll application, the software provider usually has already included year-dependent details such as tax tables, rates and calculation rules in the application. This means the software will calculate the payroll tax due, although it is still the employer’s responsibility to check these calculation.