Supervising directors

Supervising directors are officers who supervise the administration of an body, such as the members of a board of trustees. Supervising directors are always employed fictitiously. The standard rules for wage tax/social insurance premiums and 'ZVW' contribution apply to them. Supervisory directors are not insured under the employee insurances. When a supervisory director sends an invoice for work performed with turnover tax included, the invoice amount minus the turnover tax is considered to be taxed wage.

If you want to process the wages in Profit Payroll without entering days, set the salary to 0 (zero) on the Salary tab in the employee's properties. You do specify a timetable for the employee, however. Now, the payment can be processed, for example, as a commission, using the 100.002.020 'Provisie' wage component.

Note:

Under days worked the pay slip will still show the working days of the relevant period. In Profit Payroll, it is not possible to work 0 days and still have a wage.