The DGA salary (usual wage) in the annual accounts of the BV

The short answer

The DGA's salary is a personnel cost: wages, social charges and pension charges in the profit and loss account, even if he is a director himself. Only a medium-sized or large BV discloses directors' remuneration in the notes, and not if it can be traced to one person (art. 2:383(1) DCC). Money that the DGA is still owed or owes the BV appears separately on the balance sheet.

Updated 30 October 2026

Key facts

The usual wage in one paragraph

A director-major shareholder (DGA) with a substantial interest must receive a usual wage from his BV. The Belastingdienst names three amounts and the highest applies: the wage from the most comparable employment, the highest wage of an employee of the BV or a related entity, and a statutory minimum, for 2026 at least € 58.000 (in 2025 and 2024 € 56.000). If you can show that the usual wage is € 5.000 or less, you report the wage you received. How you determine the amount and when you may deviate is on belastingdienst.nl. This is not tax advice; the rest of this page is about processing in the annual accounts.

Where is the salary in the annual accounts?

In the profit and loss account the DGA salary is a cost item, just like the wage of an employee. In the classification by nature the law splits wages, social charges (with pension charges separately) and other operating costs (art. 2:377(3) DCC). The DGA's salary belongs in wages; the employer's charges on it in social charges and pension charges.

On the balance sheet something appears only insofar as the salary has not yet been paid at the balance sheet date: a debt to the DGA or payroll taxes payable. If the salary was booked but never paid out, a debt to the DGA in current account arises. That is a debt, not equity. A current account in which the DGA has withdrawn money from the BV is a receivable; see DGA current account on the balance sheet and private expenses of the DGA.

When do you disclose the remuneration in the notes?

Article 2:383(1) DCC requires disclosure of remuneration, including pension charges, for all directors together and for all supervisory directors together. A disclosure that can be traced to one natural person is omitted. If the BV has one director, the exception therefore applies. The disclosure itself does not apply to a micro or small BV.

Note the difference between remuneration and loan: the exception for a single natural person is in the last sentence of paragraph 1 and, according to paragraph 2, does not apply to loans, advances and guarantees. A small BV that has lent the DGA € 30.000 discloses that in the notes, even if the DGA is its only director. Those notes are filed with the balance sheet, so the loan is then public.

Case: Jansen Advies BV

Jansen Advies BV (fictitious) has one director and sole shareholder, Piet Jansen, and one employee. In 2025 the BV had net turnover of € 210.000 and a balance sheet total of € 84.000, and is micro. The board sets Piet's usual wage for 2025 at the statutory minimum of € 56.000, because the comparable position and the highest wage in the BV do not exceed it. On top of that come the employer's charges.

Both parts are included in the personnel costs of € 130.000 (€ 108.000 + € 22.000). On the balance sheet at 31 December 2025 there is € 2.000 of payroll taxes payable; the December salary was paid. There is no current account. Because the BV is micro, it files only the balance sheet (RJk M1.401) and discloses the remuneration nowhere.

If the BV grows to medium-sized (more than € 7,5 million in assets or € 15 million turnover, or 50 employees or more, in two consecutive years), article 2:383(1) DCC applies. With Piet as sole director the remuneration can be traced to one person and the disclosure is omitted. If a second director arrives, the BV gives the total amount for both, with pension charges, without a breakdown per person.

Suppose Piet withdrew € 20.000 from the BV in 2025 without it being wages. That is a receivable from the DGA of € 20.000 in the balance sheet, plus, for a small BV, a note on the loan. The tax consequence of such a withdrawal you assess with your adviser; in the annual accounts it is a receivable as long as the BV is entitled to repayment.

What if the DGA received too little or no wage?

The annual accounts follow what happened, not what is intended for tax purposes. If the BV promised wages but did not pay, there is a cost and a debt. If it promised nothing, you book nothing, even though the Belastingdienst may later impose a usual wage correction. If that correction comes after adoption, the rules for errors or events after the balance sheet date apply (see RJ 150 and RJ 160); the same weighing applies to a VAT suppletie for a prior year. In a dispute about the usual wage, ask your tax adviser (fiscalist) for advice.

How it works at Jaarrekening.io

Jaarrekening.io takes the salary as it stands in your trial balance; you determine the basis for the usual wage itself. In the notes the app asks about directors' remuneration insofar as your size class requires it.

Sources

• Art. 2:383 DCC: remuneration and loans to directors (wetten.overheid.nl, in Dutch)
• Art. 2:396 DCC: small legal entity (paragraph 5: art. 2:383(1) not applicable) (wetten.overheid.nl, in Dutch)
• Art. 2:395a DCC: micro legal entity (wetten.overheid.nl, in Dutch)
• Belastingdienst: wage and substantial interest (usual wage) (in Dutch)

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