R&D statement

What to do after a WBSO decision?

Once a WBSO decision is received, it lays out the timeframe, the number of R&D hours and, if applicable, any costs/expenses for which your WBSO has been granted. From that moment on, two things matter:

you need to correctly process the benefit your payroll tax;
you need to keep an administration that lets you justify that the R&D work was actually carried out.

What should you keep in mind?

Check the decision and incorporate it into your planning

Read through the decision carefully. Do the granted period, the number of R&D hours, and the projects covered by the decision match your expectations? Record internally which projects are mentioned in the decision and how to divide the hours across team members and months.

If the decision differs from what you applied for, determine straight away what this means for your planning. Sometimes it's smart to submit a follow-up application later in the year, so your WBSO keeps matching reality.

Process the WBSO in your payroll tax (practical application)

In practice, one settles WBSO through payroll tax. This means you apply the granted benefit throughout the granted period in the salary and payroll tax process.

This requires coordination with your payroll administration or payroll provider. Make sure the decision and the calculation basis are available internally, so it's clear what the processing is based on.

Start (or tighten) your R&D administration from day one

From the start of the granted period, you need to be able to demonstrate that the R&D hours made were genuinely spent on R&D. This means your time registration needs to be in order (per employee, at day level, with a distinction between R&D and non-R&D) and that you record the technical progress.

That technical record can take various forms: a log, technical notes, designs, test results, measurement reports, tickets, commits, or prototype logs. It's important that the administration is traceable to WBSO projects and time periods that align with what is described in the application.

Monitor the alignment between reality and the decision throughout the year

Projects change. Audits often go wrong when a project shifts in content compared to the application, but that change isn't recorded. It's also common to see hours and technical output that can't be properly linked. A simple, ongoing recording routine (for example, per sprint or monthly) helps prevent this.

Be prepared for questions or an audit

The RVO can ask questions about the content or justification of hours, during or after the project. A consistent administration prevents you from having to reconstruct things after the fact. So, make sure supporting evidence is easy to find, that the link between hours and project output is clear, and that you retain records for several years.

Look ahead: follow-up application and optimisation

Many organisations use the decision as a starting point to plan the rest of the year. Which R&D activities continue, what will the next application period be, and what improvements are needed in the record-keeping? Organising this cyclically (for example, quarterly) keeps the WBSO manageable and helps you avoid surprises.

Need more information about the WBSO?

Would you like to discuss the possibilities for a potential WBSO process? Or would you like a no-obligation second opinion on your current WBSO application? Contact our specialist Johan!

+31 6 52745172

johandelepper@real1ze.nl

Johan de Lepper

Specialist WBSO