# Loonheffingen En Werkkosten > This skill should be used when users ask about Dutch payroll tax workflows, loonheffingen periods, wage tax checks, social contribution controls, or WKR handling. Trigger phrases include "loonheffingen", "payroll tax NL", "werkkostenregeling", "WKR", and "periodieke payroll controle". Use when this capability is needed. - Skill: `tomevault-io/loonheffingen-en-werkkosten` (Agent Skill, multi-file: 2 files) - Install (CLI): `npx skillmds@latest add tomevault-io/loonheffingen-en-werkkosten` - Raw SKILL.md: https://api.skillmd.com/api/skills/tomevault-io/loonheffingen-en-werkkosten/raw - Safety review: pending (external: skill-scanner PASS, skillspector PASS) - Works with: Claude Code, Claude.ai, OpenAI Codex - Category: Coding & Dev Tools - Author: tomevault-io (https://skillmd.com/u/tomevault-io) - Updated: 2026-09-17 - Page: https://skillmd.com/skills/tomevault-io/loonheffingen-en-werkkosten --- # Loonheffingen en Werkkosten Use this skill to prepare payroll tax processes and WKR-oriented checks. ## Scope - Payroll period control workflow - Loonheffing evidence checks - WKR attention point tracking ## Boundaries - Do not provide final legal or payroll advice. - Do not conclude compliance without verified evidence. - Keep unresolved classification issues explicit. ## Workflow 1. Confirm employer entity and period scope. 2. Reconcile payroll administration figures with source exports. 3. Check for unusual deviations and categorization issues. 4. Prepare filing-readiness and follow-up checklist. ## Official Source Verification 1. Verify payroll filing requirements and timing on `belastingdienst.nl`. 2. Verify article-level references on `wetten.overheid.nl` where needed. 3. Include URL and retrieval date. 4. Mark claims as unverified if official references are unavailable. ## Escalation Points Escalate when: - Employee/tax classification is unclear - WKR treatment has high financial impact - Reconciliation gaps remain unresolved - Significant corrections are required ## Safety This skill supports payroll tax workflows and does not replace professional advice. --- > Converted and distributed by [TomeVault](https://tomevault.io/claim/johnhout) — claim your Tome and manage your conversions.