Bookkeeping exports

Every payroll run produces a balanced journal entry that you can import into your bookkeeping software, plus a payroll statement for your own records or your accountant.

The ledger accounts

Under Settings you map the accounts below. Change them to match your own chart of accounts before your first run; existing runs keep the accounts they were created with.

Gross salary (Debit)

The salary expense of the BV. The benefit in kind is booked here as well, because it is part of the wage cost.

Tax-free reimbursements (Debit)

The expense account for reimbursements paid out untaxed. Give it its own account number to book them separately from the salary.

Benefit in kind offset (private use company car)

The counter account for the bijtelling. It cancels out the extra wage cost, because no money actually moves.

Net salary payable

What the BV owes the DGA until the salary is paid.

Payroll tax payable

The withheld wage tax owed to the Belastingdienst.

Zvw payable

The withheld Zvw contribution owed to the Belastingdienst.

Rounding differences

The cents that fall off because the payroll tax return is filed in whole euros.

Bank

The business account the payments are made from.

The journal entry

The gross salary is debited; the net salary, the wage tax and the Zvw contribution are credited to their payable accounts. Debit and credit always add up to the same total — amounts are kept in whole cents, so the entry cannot be off by a rounding cent.

The payments themselves are not booked automatically. When the salary and the payroll tax leave your bank account, you clear the payable accounts against the bank in your bookkeeping.

A correction settled in this run is added as extra lines, so the entry matches what is actually paid and filed this month.

An entry that needs more than one debit account — tax-free reimbursements on their own account, for example — is exported as several documents that each balance on their own, because that is what the memorial mutation and the CSV import expect. Book them together and the entry stays one document.

The exports

Journal CSV

An e-Boekhouden memoriaal import with one two-sided row per posting, VAT code GEEN and no invoice number.

Loonstaat CSV

The payroll statement for the whole year in the Belastingdienst column model, with one row per period.

Payslip PDF

The payslip for the period, including year-to-date totals.

Direct e-Boekhouden connection

Add your e-Boekhouden API token in Settings. After approving a payroll run, you can send its journal entry directly. Payrollr verifies the configured ledger accounts and records the returned mutation number to prevent duplicate exports.

Audit log

Creating and approving runs, preparing payments and exporting SEPA files are all recorded with a timestamp, so you can reconstruct afterwards what happened when.