Module: PYNL | Molga: 10 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
National Insurance EE | ~27.65% (AOW 17.9%+ANW 0.1%+WLZ 9.65%) |
Loonheffing | Combined wage tax + national insurance |
30% Ruling | Tax-free allowance for imported knowledge workers |
WKR | Werkkostenregeling: 1.92% of wage bill tax-free |
Box 1 Tax | 36.97% (up to €75,624) / 49.5% above (2026) |
Polisadministratie | Monthly electronic reporting to UWV |
AOW Ceiling | ~EUR 71,628 (2026) |
Year-End | Jaaropgaaf to employee; IB pre-filled |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
Belastingdienst registration | UWV | PYNL activation | WKR 1.92% budget setup | SVB
Chapter 2: Enterprise Structure
Loontijdvakken | Loonbelastingtabel codes | Pensioen (ABP/other) | WKR categories
Chapter 3: Integration
PTP | BSN (citizen service number) | Polisadministratie fields | 30% ruling flag
Chapter 4: Payroll Engine
PYNL schema | Loonheffing PCR | WKR calculation | Pensioen deduction | VUT/prepensioen
Chapter 5: Operations
Polisadministratie monthly | Loonheffing payment | Jaaropgaaf | Loonaangifte
Chapter 6: Go-Live
Belastingdienst validation | UWV Polisadministratie test | 30% ruling parallel | Hypercare