RGS chart of accounts

RGS code WBedWkr: work-related costs free…

RGS group WBedWkr 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 WBedWkr contains 8 accounts (4004000 up to and including 4011000) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	WBedWkr
Main group	Other operating expenses (WBed)
Accounts	8
Account numbers	4004000 up to and including 4011000
Normal balance	debit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedWkr

WBedWkr in RGS 3.8 includes, among others, Work-related costs free allowance, other staff-related costs and Work-related costs nil valuation, other staff-related costs. All 8 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4004000	WBedWkrWkf	Work-related costs free allowance, other staff-related costs	Debit	Basic, EZ/VOF option
4005000	WBedWkrWkn	Work-related costs nil valuation, other staff-related costs	Debit	Basic, EZ/VOF option
4006000	WBedWkrWkg	Work-related costs specifically exempt, other staff-related costs	Debit	Basic, EZ/VOF option
4007000	WBedWkrWkc	Work-related costs necessity criterion, other staff-related costs	Debit	Basic, EZ/VOF option
4008000	WBedWkrWki	Work-related costs intermediary, other staff-related costs	Debit	Basic, EZ/VOF option
4009000	WBedWkrWkb	Work-related costs taxed wages, other staff-related costs	Debit	Basic, EZ/VOF option
4010000	WBedWkrWkv	Work-related costs no or exempt wages, other staff-related costs	Debit	Basic, EZ/VOF option
4011000	WBedWkrWko	Work-related costs other, other staff-related costs	Debit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedWkr 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 8 accounts in WBedWkr, 8 normally have a debit balance and 0 a credit balance. Per scheme option: 8× Basic, 8× EZ/VOF option. An entry on the other side reduces the balance.

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 WBedWkr a debit or credit account?

The accounts of WBedWkr normally have a debit balance in RGS 3.8.

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

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

Which account numbers belong to WBedWkr?

In the RGS MKB scheme 4004000 up to and including 4011000.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

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