Finance

• 1: Payroll

1 - Payroll

Volunteers

The Balean Foundation cannot exist with our valuable volunteers! Although volunteers typically do work for an organisation for free, their are circumstances in which a volunteer can still receive money to reimburse for any expenses or as an allowance for the work they do for the organisation.

Balean is non-profit and 100% dependable on donations. We try to keep our cost as low as possible so we can spend as much as possible on scaling the platform. Therefore, we can only pay an allowance and expenses in certain circumstances and maximized to what is allowed by the Dutch law. You can send an email to volunteer at balean dot org if you want to know more.

As a volunteer, please also read our community handbook for more information about our volunteering program and our code of conduct.

Volunteering allowance and expenses

Volunteers can get a monthly allowance under certain circumstances, as well as reimbursements of cost they made. The total amount received per hour, month and year are limited by Dutch law. See the Dutch tax services website for detailed information. Balean will not pay out more than the maximum amount allowed by the Dutch government to any volunteer, even if local rules are different.

It is important to note that one person can only receive a maximum amount of volunteering allowance for ALL volunteering work they do. If you do volunteering work for more than one organisation, it is the responsibility of the volunteer to keep proper administration and add these amounts to income tax applications. Please check the above link of the Dutch tax service or check with your local tax services.

Please note that these rules apply for everyone who files income tax returns in the Netherlands. If you live in another country other rules and laws may apply. Verify with local tax services for the local rules.

Volunteering allowance receipt

If you want to receive an overview of allowances paid to you, please send an email to volunteer at balean dot org.

Employees and interns

New employee

New employees that are paid a salary or allowance and that will receive a payslip, need to be registered with our payroll office.

In order to collect all necessary information, each employee need to fill in an employeeform (Werknemersformulier). New employees will get the link to this form before the first day of employment. As part of the form, employees need to upload a valid copy of their photo ID.

Every employee is also required to fill in a ‘statement of data for payroll taxes’ or ‘payroll tax statement’ (Loonbelastingverklaring). The template for this document can be downloaded from the website of the Dutch tax services.

Payroll payments and payslip

All payroll payments are made around the 24th of each month. Around that time, the payslip will become available as well.

For payslips, we use Nmbrs. Nmbrs also has a mobile app, which can be downloaded from the Nmbrs website or app stores.

It is the employee responsibility to read and verify the payslip on errors. If you see any error or issue, report this immediately to finance at sbsc dot nl.

Balean internal procedures

Bookkeeping of volunteering allowance

Volunteering allowances are booked under a specific bookkeeping account. To distinguish between volunteers, a cost centre is created for every volunteer who receives an allowance. Allowances paid need to be booked against that cost centre.

NOTE in order to make it easier to generate a receipt, use the exact name that needs to show on the receipt as the name of the cost centre.

When an allowances overview is requested, an export needs to be made of the specific cost centre and send to the volunteer as a PDF with Balean layout and signature.

Creating a volunteering allowance receipt

If a volunteer requests a volunteering allowance receipt, then follow the steps below to create a PDF. Send the PDF to the volunteer in question via email.

1. Login to e-boekhouden for the Balean Foundation
2. Go to cost centres and select the function per cost centre.
3. Select the year for which you want to generate a receipt and the cost centre of the volunteer.
4. Click continue to load the amounts paid and then click on csv to download the payments.
5. Use the volunteering allowance template sheet (internal only) to create the receipt.
   1. On the tab cost centre export, click on file -> import.
   2. Under Upload select the local csv file that you downloaded from e-boekhouden.
   3. For Import location select Replace current sheet.
   4. Click Import data.
   5. Go to the tab Receipt and check the data.
   6. Export the PDF via File -> Download -> PDF
   7. Make sure to set the following options when exporting:
      • Paper size: A4
      • Page orientation: Portrait
      • Margins: Wide
      • Formatting: Disable Show gridlines and Show notes

Registering a new employee for payrolling

In order to process payroll for new employees, the following tasks must have been executed:

1. Send an email to the new employee, asking them to fill in the employeeform.
   1. Employeeform (Internal Drive link).
2. After receiving the employeeform, prefill the payroll tax statement and the payroll office employee form (Aanmeldingsformulier werknemer of PH&A) with the employee data and send them via email for a signature. The payroll tax statement is already a PDF that you can fill in and save as PDF. The payroll office employee registration form is a spreadsheet that needs to be saved as PDF for the employee to sign. In both cases the employee need to sign for the choice to have payroll tax reduction applied or not.
   1. Statement of data for payroll taxes form
   2. PH&A specific ‘Aanmeldingsformulier werknemer’ (internal link)
3. Send an email to PH&A Salaris via info at phasalaris dot nl with the following documents:
   1. Signed copy of the PH&A specific ‘Aanmeldingsformulier werknemer’
   2. Signed copy of the payroll tax statement form
   3. Copy of photo ID of the employee

Payroll bookkeeping

Each month, the following tasks must be reviewed:

1. Pay the net salary that is listed on the employee payslip
2. Make the payslip available to the employee via Nmbrs
3. When the payroll tax is calculated and made available by the payroll office, pay the tax via Nmbrs
4. Book the following in the bookkeeping software:
   1. Net salary paid via bank - use the payslip as bookkeeping proof
   2. Payroll tax paid via bank - use the payroll tax document as bookkeeping proof
   3. Post payroll journal entries from the journal entries overview in Nmbrs - Use the journal entries PDF export as bookkeeping proof for the entry