People & projects
The People & Projects section of Shillinq covers employee-related financial administration that sits at the intersection of HR and finance: pension liability accounting, rate management, utilisation reporting, and R&D tax credit tracking.
Pension administration
Dutch pension obligations follow specific accounting rules (RJ 271 / IAS 19). Shillinq tracks:
- Pension plans — the pension schemes your organisation participates in (defined benefit, defined contribution, or multi-employer)
- Pension valuations — the actuarial valuations of defined benefit obligations, updated annually
- Disclosure tables — the IAS 19 / RJ 271 disclosures required in the annual accounts (present value of obligation, plan assets, net liability, actuarial gains/losses)
Go to People & Projects → Pension to manage plans and update valuations.
Rate cards
Rate cards define the billable rates for each employee, role, or service type — used to calculate revenue on time-based projects.
- Rate cards — a set of rates valid for a specific period
- Rate schedules — planned rate changes in advance
Go to People & Projects → Rate cards to configure billing rates.
Utilisation
The Utilisatie (utilisation) dashboard shows what percentage of available capacity is being billed to clients. Track utilisation by:
- Employee
- Team
- Project type
Low utilisation triggers a cost alert (overhead without corresponding revenue).
Projecten
The Projecten page is a project management view showing all active projects, their budgets vs. actuals, and billing status.
WBSO (R&D tax credit)
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the Dutch R&D tax credit scheme. Companies doing qualifying R&D work can apply for a subsidy on labour costs via the RVO.
Shillinq's WBSO module includes:
WBSO Tags
Tag specific activities, employees, and hours as WBSO-qualifying. Tags must correspond to the activities approved in your WBSO grant application.
Activity codes
Each WBSO application covers one or more technical activities, each with a unique code from the RVO. Configure activity codes in Shillinq to link time registrations to the correct WBSO category.
WBSO Export
The WBSO Export generates the periodic declaration (mededeling) required by the RVO — summarising qualifying hours and costs per activity, per employee, per period.
Deadlines:
- Monthly reporters: submit by the last day of the following month
- Quarterly reporters: submit within 4 weeks of quarter end
R&D subsidies
Beyond WBSO, Shillinq tracks other R&D-related subsidies (EIA, MIA, Innovatiebox) in Bookkeeping → R&D Subsidies. Each grant has its own cost registration and reporting requirements.
Innovatiebox
The Innovatiebox (innovation box) applies a reduced VPB rate (9 % vs. the standard 25.8 %) to profits from qualifying intellectual property. Shillinq tracks:
- IP assets eligible for the innovatiebox
- The qualifying profit allocation per IP asset
- The tax saving vs. standard rate
Tarieven & beheer
Tarieven is a configurable rate table used across billing calculations. Beheer pages cover:
- Rate cards — billable rates by role and period
- Rate schedules — future planned rate changes
- Rate audit trail — history of rate changes
Related
- Bookkeeping dimensions — cost centres and projects link to people & projects
- Tax (BTW/VAT) — WBSO hours may feed into ZZP-aftrek and IB calculations