You have received a WBSO grant by means of a WBSO statement (WBSO decision). As a result, you may apply a reduction in payroll tax, but you must keep records of a number of matters. We explain these matters on this page. Naturally, what is stated here is not exhaustive. Please contact us for more information.
Questions? Feel free to contact us!It must be easy to verify which employee spent time on WBSO activities on which day. A link must then be established with the project progress, which is administered separately.
It must be easy to verify which activities you and your employees have performed on the projects for which you received WBSO. What happened when, and who did it? To what extent did it go as expected?
In addition to hours and progress, there are a number of other matters that must be included in proper WBSO administration. For example, at the end of the year, you must report the hours worked and the BSNs of the employees who performed the work.
The R&D withholding agent or the R&D taxpayer shall maintain records per project during the calendar year in which the R&D declaration is issued in such a manner that it can be easily and clearly deduced therefrom:
a. the nature, content and progress of the work performed;
b. on which days the work was performed by an employee of the R&D withholding agent or by the R&D taxpayer, and how many hours per day were involved.
In short, you must keep records of the hours worked by the WBSO employees and document the progress of the WBSO projects.
The RVO may conduct inspections on a sample basis .