Every page on this site that states a rule, a rate or a deadline about Dutch employment, payroll or tax law is written by a named person, reviewed by a second named person, dated, and corrected when the law changes.
Articles, guides and service pages are written by Joost Hubregtse, Director of ICS Staffing & Payroll, drawing on the engagements we run for clients: employment contracts, wage tax and social premium filings, 30% ruling applications, sick-leave cases and CAO application.
All employment law content is reviewed and fact-checked by Zishan Hussain, labour law lawyer (arbeidsrechtjurist), before publication and again whenever the underlying rules change. Tax, payroll and cost figures are checked a second time by the director.
Nothing on this site is published on the strength of an AI draft alone. Where a language model is used to translate an English article into Dutch, the Dutch version carries the same review requirement as the original.
We cite primary sources: the Belastingdienst for wage tax and the 30% ruling, the IND for salary norms and recognised sponsorship, the SVB and UWV for social security and sick leave, the Rijksoverheid and the Staatsblad for legislation, the SNA register for NEN 4400 registration, and the applicable CAO text for sector rules.
Secondary commentary is used to orient, never to state a rule. When a rule follows from a bill that has not yet been passed, we say so explicitly and describe the law currently in force.
Pages carrying tax, salary norm or legal deadline figures show a last-reviewed date and are re-checked at least every six months, and immediately after Prinsjesdag, the Belastingplan, and any IND or CAO indexation.
Figures that are indexed annually are labelled with the year they apply to. Indicative calculations, such as the payroll cost calculator, are marked as indicative and can deviate by plus or minus 5% depending on the facts of a case.
If you find an error, email payroll@intercompanysolutions.com. We correct factual errors as soon as they are confirmed and update the last-reviewed date on the page. Substantive corrections to a published article are noted in the article itself rather than silently edited away.
ICS Payroll sells Employer of Record and Dutch payroll services, so our content is commercial in intent. That does not change the factual standard: we do not overstate our own certifications, and where a service is delivered through a partner, such as EOR sponsorship through an SNA-registered and IND recognised partner, we say so on the page.
Nothing on this site is legal or tax advice for a specific case. It describes general Dutch rules; your situation is assessed individually before we quote or contract.
This is the standing list of authoritative sources our articles cite. Primary legislation, case law and regulators take precedence; secondary commentary is used only to orient.
Our authors may cite case law and jurisprudence in any article (rulings of the kantonrechter, court of appeal, Hoge Raad or the CJEU, with ECLI number and date), any official source in this register, and publications by prominent labour law lawyers and professional journals. A ruling or practitioner publication is named with its citation and date; the rule itself always comes from the statute or the judgment, never from the commentary.
Reference works such as Wikipedia may be used to explain a concept, but never as the only citation. Wherever we link an encyclopaedia entry, we link the primary source underneath it in the same passage: the statute, the regulator, the ruling or the research report that entry is based on.
Where a figure comes from research, we name the report, its publisher and its year, so a reader can check it.