RGS code WPerSol: Social insurance premiums…
RGS group WPerSol 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 WPerSol contains 7 accounts (4002010 up to and including 4002999) and belongs in the Dutch annual accounts under 6b. Social security costs. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | WPerSol |
| Main group | Employee benefit expenses (WPer) |
| Accounts | 7 |
| Account numbers | 4002010 up to and including 4002999 |
| Normal balance | debit and credit |
| Line item in the annual accounts | 6b. Social security costs |
The accounts in RGS group WPerSol
WPerSol includes in RGS 3.8, among others, Social insurance premiums, social security costs and Health insurance contribution, social security costs. Below are all 7 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 4002010 | WPerSolPsv | Social insurance premiums, social security costs | Debit | Basic, sole proprietorship/vof choice |
| 4002020 | WPerSolBiz | Health insurance contribution, social security costs | Debit | Basic, sole proprietorship/vof choice |
| 4002030 | WPerSolOpr | Other premiums, social security costs | Debit | Basic, sole proprietorship/vof choice |
| 4002040 | WPerSolOsf | Other social funds, social security costs | Debit | Basic, sole proprietorship/vof choice |
| 4002050 | WPerSolOss | Other social security costs, social security costs | Debit | Basic, sole proprietorship/vof choice |
| 4002990 | WPerSolDsl | Recharged social security costs, social security costs | Credit | Basic, sole proprietorship/vof choice |
| 4002999 | WPerSolDfw | Recharged / Transfer for functional classification of social security costs | Credit | Basic, sole proprietorship/vof choice |
How this group appears in the profit and loss account
Jaarrekening.io maps WPerSol by default to the line item 6b. Social security costs. 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 7 accounts in WPerSol, 5 have a normal debit balance and 2 a normal credit balance. By scheme choice: 7× Basic, 7× 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
Frequently asked questions
Is WPerSol a debit or credit account?
The accounts of WPerSol normally sit on both the debit and credit side in RGS 3.8 (it differs per account, see the table).
Which line item of the annual accounts does WPerSol belong to?
Jaarrekening.io maps WPerSol by default to 6b. Social security costs. You can change this per account when you review.
Which account numbers belong to WPerSol?
In the RGS MKB scheme 4002010 up to and including 4002999.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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