Payroll software with payroll journal entry
The payroll module calculates payroll taxes and contributions per period, creates payslips and books the payroll journal entry. It does not send the payroll tax return.
The short answer
Payroll software calculates per period what an employee receives net and what the employer pays over. The payroll module of Jaarrekening.io does that with the rules of 2026: it calculates payroll taxes and contributions, creates payslips as PDF and, on a final payroll run, books the payroll journal entry in the bookkeeping. For the payroll tax return it shows the amounts per period; you submit the return message outside the app.
What an employer has to deliver
An employer files a payroll tax return every month or every four weeks. If you have ten or fewer employees, you can file with the Dutch Tax Administration's return software via Mijn Belastingdienst Zakelijk; if you have more than ten, commercial software is mandatory (Dutch Tax Administration, payroll tax return).
The data in the payroll records governs that return. That is why it makes sense for the same calculation to also produce the payslip, the payment of net wages and the entry in the ledger: then payslip, bank and annual accounts reconcile.
What the payroll module does
Payroll run per period
Per month, per four weeks or per week, first as a draft and then final. Correction runs, overtime, allowances and bonuses, and on-call workers on an hourly basis.
Payroll tax and contributions
White, green and AOW table via the formula method, payroll tax credit, employed person's tax credit and special remuneration. WW contributions (low and high), Aof, Whk and Zvw up to the maximum contribution wage.
Payslips and annual statements
Payslips as PDF in Dutch or English, marked DRAFT as long as the run is not final. Annual statements as PDF.
Allowances and schemes
Holiday allowance (accrual and payout), fixed travel and working-from-home allowances, the work-related costs scheme (werkkostenregeling) with free space and final levy, and addition for a company car.
Paying and booking
A SEPA file (pain.001) with the net wages of a final run. The payroll journal entry is booked automatically when finalising, also per cost centre.
Absence and DGA
Sick days in the payroll run with Poortwachter (sickness absence) deadlines. For a director-major shareholder without employee insurance, with Zvw withholding; customary salary appears as a signal in Taxes.
What the module does not do
- The payroll tax return itself is not in the app. You submit the return message via payroll or filing software, an intermediary or (up to ten employees) Mijn Belastingdienst Zakelijk.
- Only the rules of 2026. A run for an earlier year also calculates with 2026.
- Payroll tax comes from a formula, not from a copy of the official tables. Differences of a few cents are possible; check the first run against a table.
- No collective agreement tables, sector funds or delivery to pension funds. The module calculates pension as a percentage with a franchise and maximum.
- No notification to UWV and no automatic calculation of the transition payment.
Effect on bookkeeping and annual accounts
The payroll journal entry books wages, social security charges and pension costs on accounts with an RGS code, and the payroll taxes payable and net wages as a liability. If you take over the trial balance into the annual accounts, the staff costs are then in the profit and loss account and the liabilities on the balance sheet.
The Payroll taxes worksheet in the Taxes module is filled from the final payroll runs, so that you can reconcile the return with the payroll records. The bookkeeping report gives the average number of employees as text that you take over into the notes; you enter the number of employees for the size criteria at the entity yourself.
Availability in the app
Coming soon (Payroll module). This module is coming soon. It is already in the menu, greyed out and with the label Coming soon, and cannot be ordered yet. This page describes what the module does once it is available.
Frequently asked questions
Can I file the payroll tax return with this module?
No. The module calculates the amounts per period; you submit the return message via payroll or filing software, an intermediary or, with ten or fewer employees, Mijn Belastingdienst Zakelijk.
For which year does the payroll module calculate?
With the payroll taxes and contributions of 2026. A run for an earlier year also calculates with the rules of 2026.
Is the module suitable for a DGA?
Yes, for the payslip of a director-major shareholder (DGA) without employee insurance. Whether the salary meets the rules for customary salary, the module shows as a signal; the assessment remains with you.
Does the module support collective agreements and pension funds?
No. Collective agreement tables, sector funds and delivery to pension funds are not included; the module calculates pension as a percentage with a franchise and maximum.
How do wages get into the annual accounts?
On a final payroll run, the module books the payroll journal entry. Through the takeover of the trial balance, the staff costs then appear in the profit and loss account.
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Payroll that connects to your 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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