Hoe boek ik loon kosten?

Created by Yasmine Seijmonsbergen, Modified on Wed, 01 May 2024 at 02:29 PM by Dennis van Rooij

If you have employees, you need to pay salaries and record them in your administration. This is very easy in Gekko if you follow the steps below.

ATTENTION! If you pay yourself a salary from your general partnership (VOF) or self-employed business, it works differently. Read the article on how to book a salary or other private withdrawals in Gekko (in Dutch) to learn how to do this. There, we explain how you should process it.

Pay Slip

Creating a pay slip is a specialized task. To make it easier for yourself, it's best to use specialists like Employes.

Creating Cost Types

Before you can book the salaries of your employees, you need to create two cost types on the Cost Types settings page in Gekko. These cost types are not created by default, because most self-employed individuals that Gekko focuses on don't have employees (hence the term ZZP "Self-Employed Individuals Without Personnel"). 

Create one cost type for the salary payments (name it "Net Salary") with "VAT deductible: no" and one for the social charges (name it "Social Charges"), also with "VAT deductible: no". You do this under "Cost Types".

Booking Salary Costs

To process the costs, you take the net salary payments you have made to your employees. You book these as costs with exempt from VAT. Include the total amount, including any reimbursed expenses such as travel expenses, expenses, or other reimbursements. Assign these to the expense type you created in the previous step.

Secondly, book the social charges separately under the expense type "Social Charges".

You can also easily do this last step from the bank by selecting the payments for salary and social charges. Of course, you must have first created the correct cost types as described above.

Additional Note for Salary Costs

For a company, salary refers to the gross salary. The employee pays income tax and social premiums on this gross salary. The company pays social premiums on the gross salary. 

Suppose your employee has a gross salary of 3000 EUR; the employee pays about 500 EUR in taxes. The employer pays around 450 EUR in social premiums on the employee's salary.

The employer must pay both the income tax and the social premiums, so the company pays around 950 EUR to the tax authorities and 2500 EUR to the employee (a total much higher than the 3000 EUR gross salary).

If you want to declare the salary costs for your company in Gekko for your company's administration, you can do this in many different ways. For example, you can enter each tax and levy separately. Or you can simply say that there were 2500 EUR in salary and 950 EUR in labor costs. Ultimately, you declare 3450 EUR in salary costs in our hypothetical example.

Note: If you are a Director/Shareholder (DGA) of a BV (private limited company), the same applies. But in that case, certain employer contributions must be paid by the DGA themselves. In our hypothetical scenario again: 3000 EUR gross means the employee has to pay 500 EUR in taxes plus about 100 EUR extra for additional costs that the company doesn't pay. Because the company doesn't pay anything else, and its costs are in the amount of 3000 EUR (gross salary). Only the DGA receives less than another employee with a similar salary.

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