---
title: Year-end memorandum payroll and HR
description: The end of 2023 is near. Here are some tips and insights for closing your payroll administration smoothly and ensuring a smooth start to the new year.
image: https://taxperience.nl/hubfs/TAX%2023035%20Post%20Eindejaarsmemorandum%20salarisadministratie-2.jpg
---
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# Year-end memorandum payroll and HR
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on November 2023
With the year 2023 rapidly coming to an end, we are pleased to provide last minute updates and points of attention for closing your 2023 payroll administration and to make sure that you will have a smooth start of the new year.
**30%-ruling – 2023 salary requirement**
Before closing the 2023 payroll, please make sure that all employees that are currently using the 30%-ruling did meet the minimum taxable salary that is required in their specific situation. For 2023 these amounts are:
- €41.954 for employees of 30 years of age and older; and
- €31.891 for employees under 30 years of age with a qualifying master degree.
We advise to pay specific attention to employees that turned 30 during the year 2023 as these have to meet the higher salary requirement as of the month following the month of their birthday.
**30%-ruling – 2024 salary requirement**
During the year 2024 all users of the 30%-ruling have to meet the following salary requirements:
- €46.107 for employees of 30 years of age and older; and
- €35.048 for employees under 30 years of age with a qualifying master degree.
**30%-ruling – 2024 cap**
As of 2024 the amount of the 30%-allowance that is paid tax free to the employee will be capped. The maximum salary on which the ruling can be applied is €233.000. As a result the maximum tax free allowance amounts to €69.900 for 2024. In case of a net salary agreement, pleas be aware that this cap may lead to extra employer costs unless otherwise agreed with the employee. Please note that for employees who already benefitted from the 30%-ruling in 2022, the mentioned cap is not applicable yet. As of 2026 the cap will be applicable to these employees as well.
**30%-ruling – 2024 reduction for new users**
At the end of October the Dutch House of Representatives adopted a proposal to reduce the benefit of the 30%-ruling for new users. Any employee that is granted the ruling for the first time as of January 2024 will not be entitled to a tax free allowance of 30% during 5 years (60 months), but the benefit will be limited to:
- 30% during the first 20 months
- 20% during the next 20 months
- 10% during the final 20 months
Please note that this reduction is not applicable for employees that already use the 30%-ruling before January 1, 2024.
This proposal still has to be approved by the Senate, which will most likely take place at the end of December.
**Work cost related expense scheme (‘WKR’)**
In order to avoid an unpleasant surprise in the form of a wage tax levy of 80% when reporting the 2023 WKR in the wage tax return of February 2024, we advise to review the status of the WKR administration this month. If needed necessary changes can still be implemented. Please note that this check is also beneficial to check whether perhaps there are options to optimize the use of the WKR scheme.
If you want we can provide for an handy overview which, when completed, provides for a more detailed insight in the WKR status for 2023.
Please note that the amount of the free space in the WKR will be reduced as of 2024 to 1,92% of the first €400.000 of taxable wages and 1,18% of the excess. In 2023 the free space is 3% of the first €400.000 of taxable wages and 1,18% of the excess.
**Income tax return expenses**
In one of its recently published directives, the tax authorities have reconfirmed that if an employer facilitates an individual employee with the drafting of his/her tax return, the costs (including VAT) incurred by the employer for the providing of this service should be treated as a (taxable) benefit in kind which should be processed in the Dutch salary administration as either income in kind for the employee or should be included in the WKR of the employer.
Please be aware that also the costs in relation to the review of an income tax assessment for the employee are to be treated in a similar manner.
As a final remark, we must stress that in the past fixed amounts (often amounts between €100 and €150 per tax return) were included in the Dutch payroll. This is no longer sufficient. The factual cost incurred should be taken into account, which also means that previously used cap of €1.000 per employee is no longer applicable.
**Travel expenses - 2024**
Please be aware that the maximum amount that an employer is allowed to reimburse for travel costs (including commuting) will be increased from €0,21 per kilometer to €0,23 per kilometer as of January 1, 2024.
**Increase of social security contributions - 2024**
Please note that the maximum amount of salary that is used to calculate the employee social security contributions (‘werknemersverzekeringen’) will increase from €66.956 to €71.624. As a result additional contributions are due for employees that earn more than €66.956 per year. The increase is also applicable for the calculation of the health insurance contributions (‘zorgverzekeringswet’) that the employer pays.
Questions?
Do you have any questions or comments regarding the above? Please feel free to contact your contact person at Taxperience. They will be happy to assist you by connecting you with Hans de Vries, Bart van Gool, or Aniek Versantvoort from our Human Capital department.
Taxperience has taken care in compiling the information provided in this article. However, Taxperience will not be liable for any direct or indirect damages resulting from the use of, reliance on, or actions taken in response to the information provided in this article.
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
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