Standard Remuneration Act

The Senior Executives in the Public and Semi-Public Sector (Standard Remuneration) Act (Wet Normering Topinkomens, WNT) is a source of concern for many a (semi-)public senior official

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Huge impact

The WNT provides for standardisation of the remuneration and severance pay of senior executives at institutions in the public and semi-public sector, and requires disclosure of the amounts paid. Minor errors in complying with the WNT may quickly lead to major consequences.

The WNT has an enormous impact inter alia on senior officials in the healthcare sector, at housing associations, in education and in the public sector. In addition to the fact that the WNT imposes limits on parties’ freedom of contract, amounts paid in excess according to the Act must be repaid, and parties who make mistakes are named and shamed. Accordingly, a thorough knowledge of the WNT is indispensable in the (semi-)public sector. The WNT is a combination of employment law rules and tax arrangements enforced under administrative law. This unique combination and the rapid succession of amendments create unnecessary complexity.

In-depth knowledge

HVG Law frequently advises accountants auditing the mandatory WNT accounting reports in the annual accounts of (semi-)public institutions. HVG Law also frequently advises institutions and senior officials on how to apply the WNT. As a result, HVG Law is in the unique position of not only having gained extensive substantive knowledge from the perspective of employers and employees, but also from the perspective of an auditor, when it comes to the WNT. Through its strategic alliance with EY Belastingadviseurs LLP, HVG Law can also offer in-depth knowledge of both the civil-law and tax impacts of the WNT.

"Nobody knows what the WNT will bring next year but we will offer the solution."

Nicky ten Bokum +31 88 407 03 08