# Payroll

**Payroll** keeps your employees, works out a payslip for each of them per pay period, gives the finished payslips a number and a PDF, emails them, and exports the figures for your accountant. When the Payroll module is on for your business, the sidebar shows a **People** group with **Employees**, **Pay runs** and **Settings**.

## What Payroll does not do

Payroll calculates gross pay, holiday pay and your own fixed lines. It does not calculate tax in this version:

- The **Wage tax** and **Zvw contribution** rows on every payslip start at 0.00 and are filled in by hand, with the amounts your accountant or the tax tables give you. See [Wage tax and Zvw](/docs/payroll/pay-runs#wage-tax-and-zvw).
- Borkol does not file the loonaangifte; give the CSV and PDFs to your accountant. See [For your accountant](/docs/payroll/payslips#for-your-accountant).
- There is no annual statement (jaaropgave), no leave or sick registration and no timesheets yet.

## Only the account owner

Employees, pay runs and payslips hold salaries, BSNs and bank accounts, so the whole module is for the account owner only. Any other member who opens a payroll page sees **Payroll is for the account owner** ("Only the owner of this business can see employees, pay runs and payslips. Ask the owner if you need access.") and no data. The payroll cards on the dashboard home show for the owner only as well.

## What is in this chapter

| Page | What it covers |
| --- | --- |
| [Employees](/docs/payroll/employees) | Adding employees, their contract, pay, bank and tax details, and opening balances |
| [Pay runs](/docs/payroll/pay-runs) | Creating a run, hours, changing lines by hand, finalizing, corrections and holiday pay |
| [Payslips](/docs/payroll/payslips) | What the PDF shows, numbering, sending by email, and the downloads for your accountant |
| [Payroll settings](/docs/payroll/settings) | Pay periods, holiday pay, numbering, email delivery, line presets and employee fields |

## How the pieces fit together

1. You add your **employees**: contract, salary or hourly rate, IBAN and BSN. If you start using Borkol in the middle of a year, you enter each employee's **opening balances** for that year.
2. You create a **pay run** for a period. It holds a draft payslip for every employee in service in that period, with the salary or hours, the holiday pay reserve and your line presets already calculated.
3. You check the payslips: enter the hours of hourly workers, fill in the wage tax and Zvw, and change any line by hand where needed.
4. You **finalize** the run. Every payslip gets its number and a PDF and can no longer change. A mistake found later is fixed with a **correction** run.
5. You send the payslips **by email** and download the CSV files and PDFs for your accountant.

## Before your first pay run

- Under **Settings** → **Business**, fill in the **Payroll tax number** (your loonheffingennummer, for example `123456789L01`). It prints in the employer block of every payslip. See [Business profile](/docs/workspace/settings#business-profile).
- Under **People** → **Settings** → **Periods**, choose how often you pay and when holiday pay is paid out. See [Payroll settings](/docs/payroll/settings).
- Under **Delivery**, choose the email account payslips are sent from.
- Add your employees, with opening balances if you start in the middle of a year.

## The dashboard cards

For the account owner, the dashboard home shows three payroll cards. Each one opens **Pay runs**:

| Card | Shows |
| --- | --- |
| Next period | The next period to pay (for example `2026-11`), with **Ends in 5 days**, **Ends today** or **Period has ended** |
| Active employees | How many employees are in service today |
| Last run net | The net total of the last finalized run, with its period and number of payslips, or **No finalized run yet** |