Custom WNT remuneration reporting software
Appfront builds software for organisations subject to the Wet normering topinkomens (WNT, the Dutch Standards for Remuneration Act): for each top official and supervisory director, the position, the employment relationship, the period and the remuneration, the applicable maximum, a signal when an overrun looms, data on former top officials and severance payments, and the WNT disclosure ready for the annual accounts. So the controller doesn't rebuild a spreadsheet every year, and an overrun doesn't surface only at the auditor's desk.
What is software for WNT remuneration reporting?
The Wet normering topinkomens (WNT) sets a maximum on the remuneration of top officials in the public and semi-public sectors, and requires organisations to disclose the remuneration of their top officials and supervisory directors in the annual accounts. Which positions fall under it, which maximum applies and how remuneration is calculated are set out in detail. WNT reporting software keeps track of this throughout the year.
In many organisations, the controller compiles the WNT table once a year from payroll records and loose data. A top official who starts halfway through the year or works part-time requires a pro-rated calculation. A bonus or allowance may count differently than expected. An impending overrun only becomes apparent when the annual accounts are being prepared, when nothing can be done about it any more.
We build custom solutions because the reporting has to match your organisation: which senior executives and supervisory board members you have, which regime and sector apply to you, how your payroll administration is set up, and how your auditor wants to see the figures. What the WNT specifically requires of you is something you determine with your accountant or adviser; the software calculates and reports according to what you record.
Per senior executive
Position, period, employment scope and remuneration per senior executive and supervisory board member, tracked throughout the year.
Maximum in view
The applicable maximum per person, pro rata where necessary, with a signal if remuneration is at risk of exceeding it.
Table for the annual accounts
The WNT reporting built from the data, ready for the annual accounts and the auditor.
How we build your WNT remuneration reporting software
We start with the most recent annual accounts: which positions are included, how the table is compiled, and what questions the auditor raised.
Your senior executives and supervisory board members, the regime and maximum, the payroll administration and the auditor's requirements.
For each person: position, period, employment and remuneration components, taken from the payroll administration.
The applicable maximum per person, the pro rata calculation, and signals when the maximum is at risk of being exceeded.
The WNT reporting for the annual accounts, an archive per year, and ongoing management when the rules change.
What WNT remuneration reporting software actually does
The components below feature in almost every WNT organisation. Which ones you need depends on your organisation.
Officers
Senior executives and supervisory board members with position, period and employment.
Remuneration
Salary, taxable allowances and post-employment benefits per person.
Maximum
The applicable annual maximum, pro rata to period and scope.
Alerts
A signal if remuneration is at risk of exceeding the maximum.
Former officers
Severance payments and details of former senior executives.
Accountability
The WNT reporting for the annual accounts, with an archive per year.
Who we build WNT remuneration reporting software for
The software is intended for organisations that currently compile their WNT reporting by hand each year.
Healthcare providers
Executives and supervisory board members under a sector-specific regime. The maximum and the table are the core.
Schools and universities of applied sciences
Boards of management and supervisory boards. The pro rata calculation matters most.
Housing associations
Executives with changes in post. Former officers where needed.
Government bodies and water boards
Senior executives employed and contracted in. The signals and the reporting are the core.
Test your idea first: a working prototype in 1 day
With OneDayBuild, we turn your idea into something tangible in one day for €1,150, so you can see whether further development is worth the investment. Decide to go ahead with the full build? Then we credit the full cost.
Explore OneDayBuild →Technology and integrations
This page is about WNT reporting. For accountancy software, see our page on accountancy software; for municipalities, our page on software for municipalities; and for financial reporting to government, our page on SBR integration. You can read about our approach at custom software development.
Why Appfront for your WNT remuneration reporting software?
A WNT breach that only surfaces at the annual accounts is hard to reverse. That is what we build against: remuneration tracked throughout the year, the maximum kept in view, and reporting that holds up.
Timely signals
A risk of exceeding the maximum surfaces during the year, not at the annual accounts.
No spreadsheet per year
The reporting follows from the recorded data.
Auditor satisfied
The calculation per person can be checked, with the source alongside.
Security and privacy in WNT remuneration reporting software
The software holds remuneration data for board members and supervisory directors, which is confidential until it is published in the annual accounts. Access is restricted to the controller, HR and anyone with a role in the process. Every change is logged.
The software runs in a European data centre or in your own environment, with encrypted storage, daily back-ups and two-factor sign-in.
Frequently asked questions about WNT remuneration reporting software
Questions controllers and HR departments ask before they start.
It records the role, period, employment and remuneration of each senior official and supervisory director, determines the applicable maximum, flags likely breaches, tracks former officials, and produces the WNT disclosure for the annual accounts.
The Dutch Standards for Remuneration Act (Wet normering topinkomens, WNT) sets a maximum on the remuneration of senior officials in the public and semi-public sectors, and requires organisations to disclose it in their annual accounts. Some sectors have their own regimes.
That depends on your sector and the regime that applies to your organisation, and the maximum is set annually. You and your accountant or adviser should establish what applies to you; the software calculates using what you record.
Yes. The maximum is calculated pro rata based on the period and the scope of the employment, according to the rules you define.
Yes. Supervisory directors, with their own maximum and remuneration, appear in the same disclosure.
Yes, if it offers an integration or export. Remuneration components come from your payroll administration; anything missing there is added manually.
Check this first. Some payroll packages include WNT reporting, and that is sufficient if you have a few senior officials with no changes in post. Custom development makes sense when there are changes in post, part-time roles, interim staff and former officials, or if you want early warnings throughout the year.
A WNT disclosure that stays correct all year round?
Tell us which senior officials and supervisory directors you have, which regime applies and how you prepare the disclosure now. We will show you what the data, the warnings and the table look like.