RGS chart of accounts

RGS code WBedOvp: temporary agency workers…

RGS group WBedOvp in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group WBedOvp contains 36 accounts (4012010 up to and including 4012999) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WBedOvp
Main group	Other operating expenses (WBed)
Accounts	36
Account numbers	4012010 up to and including 4012999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedOvp

WBedOvp in RGS 3.8 includes, among others, Temporary agency workers, other staff costs and Temporary employment agencies, other staff costs. All 36 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4012010	WBedOvpUik	Temporary agency workers, other staff costs	Debit	Basic, EZ/VOF option
4012020	WBedOvpUit	Temporary employment agencies, other staff costs	Debit	Basic, EZ/VOF option
4012030	WBedOvpMaf	Management fee, other staff costs	Debit	Basic, EZ/VOF option
4012040	WBedOvpZzp	Hired freelancers (ZZP), other staff costs	Debit	Basic, EZ/VOF option
4012050	WBedOvpPay	Hired payroll staff, other staff costs	Debit	Basic, EZ/VOF option
4012060	WBedOvpOip	Other hired-in personnel, other staff costs	Debit	Basic, EZ/VOF option
4012070	WBedOvpWer	Recruitment costs, other staff costs	Debit	Basic, EZ/VOF option
4012071	WBedOvpWkv	Work clothing	Debit	Basic, EZ/VOF option
4012072	WBedOvpWpt	Home workplace	Debit	Basic, EZ/VOF option
4012073	WBedOvpThv	Home working allowance	Debit	Basic, EZ/VOF option
4012074	WBedOvpMlv	Meals and refreshments staff	Debit	Basic, EZ/VOF option
4012075	WBedOvpPug	Staff outings and gifts	Debit	Basic, EZ/VOF option
4012076	WBedOvpWbp	Employer contribution staff association, fund	Debit	Basic, EZ/VOF option
4012077	WBedOvpOvb	(Other) staff allowances	Debit	Basic, EZ/VOF option
4012078	WBedOvpRkv	Travel expense allowance	Debit	Basic, EZ/VOF option
4012080	WBedOvpAbd	Occupational health service, other staff costs	Debit	Basic, EZ/VOF option
4012090	WBedOvpDdd	Services by third parties, other staff costs	Debit	Basic, EZ/VOF option
4012100	WBedOvpZie	Sickness benefit insurance, other staff costs	Debit	Basic, EZ/VOF option
4012110	WBedOvpOzi	Sickness benefits received, other staff costs	Credit	Basic, EZ/VOF option
4012120	WBedOvpDvr	Addition to provision in connection with reorganisations, other staff costs	Debit	Basic, EZ/VOF option
4012130	WBedOvpVvr	Release of provision in connection with reorganisations, other staff costs	Credit	Basic, EZ/VOF option
4012140	WBedOvpDoa	Addition to disability provision, other staff costs	Debit	Basic, EZ/VOF option
4012141	WBedOvpDva	Addition to provision for insurance of illness or disability	Debit	Basic
4012142	WBedOvpDvz	Addition to provision for obligations in respect of illness or disability	Debit	Basic
4012150	WBedOvpDoj	Addition to jubilee provision, other staff costs	Debit	Basic, EZ/VOF option
4012160	WBedOvpVva	Release of disability provision, other staff costs	Credit	EZ/VOF option
4012170	WBedOvpVrj	Release of jubilee provision, other staff costs	Credit	EZ/VOF option
4012180	WBedOvpObp	Other taxes on personnel, other staff costs	Debit	Basic, EZ/VOF option
4012190	WBedOvpOvp	Other staff costs not mentioned elsewhere, other staff costs	Debit	Basic, EZ/VOF option
4012990	WBedOvpDop	Recharged other staff costs, other staff costs	Credit	Basic, EZ/VOF option
4012200	WBedOvpLbo	Career development	Debit	Basic, EZ/VOF option
4012205	WBedOvpOpk	Training costs	Debit	Basic, EZ/VOF option
4012210	WBedOvpDlb	Addition to career guidance provision	Debit	Basic
4012300	WBedOvpDvp	Addition to provision for employee benefits	Debit	Basic
4012400	WBedOvpDab	Addition to provision for share-based payments	Debit	Basic
4012999	WBedOvpDfw	Recharged / transfer due to functional classification, other staff-related costs	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedOvp by default to the item 9. Other operating expenses. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Other operating expenses (WBed).

Posting to these accounts

Of the 36 accounts in WBedOvp, 30 normally have a debit balance and 6 a credit balance. Per scheme option: 34× Basic, 31× EZ/VOF option. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is WBedOvp a debit or credit account?

The accounts of WBedOvp normally have a debit and credit balance in RGS 3.8 (this differs per account, see the table).

Which item of the Dutch annual accounts does WBedOvp belong to?

By default, Jaarrekening.io assigns WBedOvp to 9. Other operating expenses. When reviewing, you can change that per account.

Which account numbers belong to WBedOvp?

In the RGS MKB scheme 4012010 up to and including 4012999.

RGS codes →What is RGS? →

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