RGS code BSchSal: net wages, other liabilities
RGS group BSchSal in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BSchSal contains 13 accounts (1204010 to 1204140) and belongs in the Dutch annual accounts under Other liabilities. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchSal |
| Main group | Current liabilities (BSch) |
| Accounts | 13 |
| Account numbers | 1204010 to 1204140 |
| Normal balance | credit |
| Line item in the annual accounts | Other liabilities |
| Type | liabilities |
The accounts in RGS group BSchSal
BSchSal includes in RGS 3.8, among others, Net wages, other liabilities and Advances to staff. All 13 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1204010 | BSchSalNet | Net wages, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1204020 | BSchSalVpe | Advances to staff | Credit | Basic, Sole proprietorship/vof option |
| 1204030 | BSchSalTan | Profit-sharing payments (tantièmes), other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1204040 | BSchSalTvg | Holiday allowance payable, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1204050 | BSchSalTbv | Provision for holiday days, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1204060 | BSchSalVab | Holiday vouchers | Credit | Basic, Sole proprietorship/vof option |
| 1204070 | BSchSalBls | Gross wages and salaries | Credit | Basic, Sole proprietorship/vof option |
| 1204075 | BSchSalOrn | Other reservations, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1204100 | BSchSalPer | Staff fund / staff association | Credit | Basic, Sole proprietorship/vof option |
| 1204110 | BSchSalOna | Other net remittances | Credit | Basic, Sole proprietorship/vof option |
| 1204120 | BSchSalGra | Bonuses (gratuities) | Credit | Basic, Sole proprietorship/vof option |
| 1204130 | BSchSalOsf | Other social funds payable | Credit | Basic |
| 1204140 | BSchSalReu | Provision for year-end bonus | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchSal by default to the line item Other liabilities. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Current liabilities (BSch).
Posting to these accounts
Of the 13 accounts in BSchSal, 0 have a normal debit balance and 13 a normal credit balance. By scheme option: 13× Basic, 12× Sole proprietorship/vof option. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchSal a debit or credit account?
The accounts of BSchSal are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchSal belong to?
Jaarrekening.io maps BSchSal by default to Other liabilities. You can change that per account during your review.
Which account numbers belong to BSchSal?
In the RGS MKB scheme 1204010 to 1204140.
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