RGS code WPerLes: Remuneration of directors and…

The short answer

RGS group WPerLes contains 20 accounts (4001010 up to and including 4001999) and belongs in the Dutch annual accounts under 6a. Wages and salaries. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

The accounts in RGS group WPerLes

WPerLes includes in RGS 3.8, among others, Remuneration of directors and former directors, wages and salaries and Remuneration of supervisory directors and former supervisory directors, wages and salaries. Below are all 20 accounts with number, full code, normal balance and scheme choice.

How this group appears in the profit and loss account

Jaarrekening.io maps WPerLes by default to the line item 6a. Wages and salaries. This is a proposal based on the RGS code; the balance of all accounts in the group adds up to that line item. In the profit and loss account by nature (model E) this is the layout of Title 9, Book 2 of the Dutch Civil Code; the group belongs to main group Employee benefit expenses (WPer).

Posting to these accounts

Of the 20 accounts in WPerLes, 15 have a normal debit balance and 5 a normal credit balance. By scheme choice: 20× Basic, 20× sole proprietorship/vof choice. The accounts with the opposite side reduce the amount of the group, for example as a correction or write-off.

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

Sources

• RGS 3.8 final, referentiegrootboekschema.nl

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