Administrative obligations for employers in the Netherlands
Accountant-authored. Written and published by Vincent hanegraaf, an accountant approved on OpenAccountants. They have not provided a licence number, so their credentials are self-declared and we have not checked them against a register. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Identity verification of new employee
For employees receiving wages from current employment, identity must generally be established before the employee starts working. The employer must inspect a valid identity document and retain a clearly readable copy in the payroll administration. A valid passport or identity card can generally be used; a driving licence is not sufficient for this specific verification.
Anonymous rate (anoniementarief) 2026
52%
Tax retention period for basic payroll records
seven years
Retention period for specific employee documents
at least five calendar years after the calendar year in which the employment relationship ends
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employing staff in the Netherlands involves more than signing an employment contract and paying a salary each month. From the moment an organisation employs personnel, the employer has several administrative, tax and payroll obligations.
Among other things, an employer must register with the Dutch Tax and Customs Administration (Belastingdienst), verify the identity of employees, record employee information, maintain payroll records, provide payslips and periodically file payroll tax returns.
Errors must also be corrected and a substantial part of the payroll administration must be retained for several years.
These obligations are connected. An error when an employee starts working can later affect the payroll calculation, the payroll tax return and the information recorded in the Employee Insurance Agency's (UWV) policy administration.
This article therefore follows the entire administrative process: from employing the first employee to issuing the annual income statement and retaining the payroll administration.
An important practical source for employers, payroll administrators, accountants and advisers is the Handboek Loonheffingen, which can be translated as the Payroll Taxes Handbook.
The handbook is published by the Dutch Tax and Customs Administration (Belastingdienst) and contains extensive practical information about Dutch payroll taxes.
The handbook explains, among other things:
The Dutch Tax and Customs Administration publishes the handbook for each calendar year. The Handboek Loonheffingen 2026 is therefore the relevant handbook for payroll tax matters relating to 2026.
The Tax Administration may publish more than one edition during a calendar year. Changes compared with an earlier edition are explained in the version information at the beginning of the handbook. Information previously published through the Payroll Taxes Newsletter (Nieuwsbrief Loonheffingen) is also incorporated into the handbook for the relevant year.
For this reason, it is advisable to check whether the most recent version is being used.
The handbook can be found free of charge on the official website of the Dutch Tax and Customs Administration:
Belastingdienst → Payroll taxes → Handboek Loonheffingen
The official download page is available here:
Handboek Loonheffingen – Dutch Tax and Customs Administration
The 2026 edition can be downloaded as a PDF from this page.
For employers and payroll professionals, this handbook is one of the most useful starting points when looking for practical information about Dutch payroll taxes. However, it should always be remembered that the handbook explains legislation and regulations; the underlying legislation, regulations, policy decisions and case law ultimately determine the legal position.
An organisation employing personnel for the first time must register as an employer with the Dutch Tax and Customs Administration.
The employer should do this as soon as it knows when its first employee will start working and no later than the employee's first working day.
After registration, the employer receives a payroll tax number (loonheffingennummer). This number is used for payroll tax returns.
The employer also receives information explaining the periods for which payroll tax returns must be filed.
If the employer has employees who are insured under the Dutch employee insurance schemes, information concerning the applicable sector and the differentiated Return-to-Work Fund contribution (Werkhervattingskas or Whk) may also be relevant.
Accounting firm De Balans B.V. has previously worked only with its two directors and several self-employed contractors.
On 1 October 2026, the company employs an administrative assistant for the first time.
De Balans B.V. cannot simply wait until the first salary payment at the end of October.
The company must register as an employer with the Dutch Tax and Customs Administration no later than the day on which its first employee starts working.
After registration, De Balans B.V. receives a payroll tax number and information about its payroll tax return periods.
From that point onwards, the company must file payroll tax returns for the applicable periods.
The employer's administrative obligations do not end after the initial registration.
Certain changes within an organisation can affect its status as a withholding agent.
Examples include:
Employers should therefore determine whether a notification to the Dutch Tax and Customs Administration is required when significant organisational changes occur.
A sole proprietorship employs five people.
The entrepreneur transfers the business activities to a newly incorporated private limited company, a Dutch B.V.
Although the activities and employees largely remain the same, this does not automatically mean that the employer remains the same entity for payroll tax purposes.
The organisation must determine which notifications are required, which payroll tax number must be used and from what date the new entity becomes responsible for the payroll administration and payroll tax returns.
Payroll records form the basis for calculating and reporting several Dutch payroll taxes and contributions.
These include:
Information submitted through the payroll tax return is also used for the policy administration (polisadministratie) maintained by UWV.
An administrative error can therefore have consequences beyond an incorrect tax calculation.
Incorrect wages, hours or employment information can also affect information used by government agencies for other purposes.
An employer pays an employee a gross monthly salary of €3,500.
Due to an administrative error, only €3,050 is entered into the payroll system.
This does not only result in an incorrect payslip.
Incorrect information may also be included in the payroll tax return and subsequently in the policy administration.
The employer must therefore correct both the payroll administration and the payroll tax return.
One of the employer's important obligations when hiring an employee is to establish the employee's identity.
For employees receiving wages from current employment, this must generally be done before the employee starts working.
The employer must inspect a valid identity document and retain a clearly readable copy in the payroll administration.
A valid passport or identity card can generally be used for this purpose.
A driving licence is not sufficient for this specific verification.
This distinction is important because an employee may be able to use a driving licence as identification in other situations. This does not mean that a driving licence satisfies the employer's identification obligations for payroll tax purposes.
Sophie starts her new job on Monday.
On Friday before she starts, HR asks her to provide identification.
Sophie sends a copy of her driving licence.
This is not sufficient for the employer's payroll tax identification obligation.
The employer must inspect an acceptable valid identity document, such as her passport or identity card.
Relevant information, including the Dutch citizen service number (Burgerservicenummer or BSN), may appear on the reverse side of an identity document.
If relevant information is located on the reverse side, that side must also be included in the copy retained by the employer.
The copy must be clearly readable.
An employer makes a copy only of the front of an employee's identity card.
The employee's photograph, name and date of birth are visible, but the BSN is shown on the reverse side.
The employer has therefore not retained all the information required for the payroll administration.
The relevant reverse side must also be copied.
Foreign employees may require additional checks.
The employer may need to determine whether the employee is legally entitled to reside and work in the Netherlands.
Depending on the employee's nationality and circumstances, a residence permit or work permit may be required.
Cross-border employment can also raise the question of which country's social security legislation applies.
An A1 certificate can be particularly important in such situations.
A Dutch company employs an individual who lives in Belgium and performs part of the work from Belgium.
Simply keeping a copy of the employee's Belgian identity document is not enough to determine the complete payroll position.
The employer may also need to determine in which country the employee is covered by social security and what consequences the cross-border working arrangement has for payroll taxes.
The employee's tax residence may also affect the wage tax treatment.
An employer needs certain personal information to operate the payroll administration correctly.
This includes, among other things:
The employee must also indicate whether the employer should apply the payroll tax credit (loonheffingskorting).
The Dutch Tax and Customs Administration provides a standard form called Model opgaaf gegevens voor de loonheffingen.
In English, this can be described as the Model statement of information for payroll taxes.
An employer may also use its own form or digital process, provided that the statutory requirements are met and all required information is properly recorded.
Tom works for employer A and employer B at the same time.
He asks both employers to apply the payroll tax credit.
As a result, insufficient wage tax may be withheld during the year.
When Tom files his personal income tax return, he may consequently have additional tax to pay.
Employees should therefore understand that the payroll tax credit should generally not be applied simultaneously by multiple employers or benefit agencies.
For employees living outside the Netherlands, the country of residence is not merely an address field in the payroll system.
Tax residence can affect the applicable payroll tax treatment and the wage tax table that must be used.
An employer should therefore not automatically assume that an employee is a Dutch tax resident merely because the employee works for a Dutch company.
An employee permanently lives in Germany and travels to the Netherlands three days per week to work for a Dutch employer.
The payroll system incorrectly records the Netherlands as the employee's country of residence.
This may result in the wrong wage tax table being applied.
A seemingly minor administrative error can therefore directly affect the employee's net salary and the payroll taxes due.
If certain mandatory employee information is missing or the employer has not complied with its identification obligations, the anonymous rate (anoniementarief) may have to be applied.
In 2026, the anonymous rate is 52%.
The anonymous rate can apply, for example, when:
The anonymous rate therefore does not apply only when an employer literally does not know who the employee is.
An employee whose name is known to the employer may still fall within the anonymous rate rules if the statutory requirements have not been satisfied.
When the anonymous rate applies, wage tax and national insurance contributions are calculated using the 52% rate.
The payroll tax credit is not applied.
Furthermore, certain contribution ceilings for employee insurance schemes and the Healthcare Insurance Act do not operate in the normal way.
The financial consequences can therefore be substantial.
A new employee earns €4,000 gross per month.
The required employee information has not been provided on time and the employer is required to apply the anonymous rate.
Using only the 52% percentage to demonstrate the effect:
52% × €4,000 = €2,080.
This is a simplified illustration. An actual payroll calculation can contain additional elements.
Nevertheless, it demonstrates that the difference compared with an ordinary payroll calculation can be significant.
Yes, but different situations must be distinguished.
If the anonymous rate was applied incorrectly because of an administrative error while the employer actually possessed the correct information on time, the situation may be corrected as an ordinary payroll error.
There is also a possibility, subject to the applicable conditions, to correct previous withholding at the anonymous rate when the employer receives the complete and correct information later during the same calendar year.
The employer must submit the necessary correction reports (correctieberichten).
Fatima starts working on 1 March.
Before her first working day, she correctly supplies all required information and presents her identity document.
Due to an error by the payroll administrator, her BSN is not entered into the payroll system.
The anonymous rate is consequently applied incorrectly.
Because the employer actually had the required information on time, the error can be corrected.
Mark starts working in January, but the required information is incomplete.
The employer must therefore apply the anonymous rate.
In April, the employer finally receives the complete and correct information.
From that point, the normal payroll rules can be applied.
Subject to the applicable conditions, earlier withholding at the anonymous rate for periods within the same calendar year can also be corrected through correction reports.
The employer must maintain a payroll record, known as a loonstaat, for each employee.
The payroll record contains information required for payroll tax purposes.
This can include:
The Dutch Tax and Customs Administration provides a standard model payroll record.
An employer does not necessarily need to maintain this as a physical paper document.
Payroll software can be used, provided that the required information is recorded and a complete payroll record can be produced.
A company operates a completely digital payroll administration.
There are no paper payroll records.
This is not a problem in itself.
If the payroll software can produce a complete payroll record for each employee and each relevant calendar year, containing the required information, the employer can satisfy this obligation digitally.
Proper payroll administration is not limited to monthly salary calculations.
The documents and calculations supporting those calculations must also be retained where required.
Examples include:
The basic principle is that it should be possible to establish afterwards why a particular tax treatment was applied.
An employer pays every employee a fixed net expense allowance of €150 each month.
Simply entering a €150 net payment into the payroll system may not be sufficient.
The employer must also be able to substantiate why the allowance can be paid wholly or partly free of tax.
This supporting documentation can become particularly important during a tax audit.
Employers receive decisions and notifications that can affect their payroll administration.
An important example is the decision containing the percentage for the differentiated Return-to-Work Fund contribution (gedifferentieerde premie Whk).
Employers should not automatically enter every decision into the payroll system without checking it.
For example, check:
An incorrect contribution percentage can otherwise affect every payroll calculation during the year.
An employer must provide a payslip:
In practice, most employers provide a payslip for every payroll period.
There is no compulsory standard form for the payslip, but it must contain the legally required information.
A payslip gives the employee insight into how the salary has been calculated.
Depending on the situation, it can include:
The employee's BSN should not be shown on the payslip.
This is also important from a privacy perspective because payslips are regularly supplied to third parties, for example when applying for a mortgage, rental property or financing.
Unnecessary distribution of a BSN should therefore be avoided.
An employee has a normal gross salary of €3,200.
In June, the employee also receives €400 gross for overtime and a €100 net reimbursement.
The payslip should make sufficiently clear how the final net payment was calculated.
A payslip stating only:
"Gross €3,600 – net €2,750"
does not provide sufficient insight if the relevant wage components and deductions are not shown.
Payslips can be provided digitally.
However, applicable requirements must be observed. In particular, the employee's consent to electronic provision is relevant.
The employee must also be able to retain the electronic payslip and access it later.
A digital HR portal can therefore be used, but employers should consider long-term employee access.
An employee can access payslips only through the employer's HR portal.
On the employee's last working day, the account is immediately disabled and all previous payslips become inaccessible.
This creates a practical problem.
Employers should therefore have a process allowing employees to retain their payslips and ensuring that relevant documents remain available when employment ends.
Employers must periodically file payroll tax returns (aangifte loonheffingen).
The applicable return period is communicated by the Dutch Tax and Customs Administration.
Many employers file monthly or every four weeks.
The payroll tax return contains both collective information and information relating to individual employees or income relationships.
It can include information concerning:
A payroll tax return is therefore much more than a statement of the total amount payable to the Tax Administration.
Deadlines apply to both filing the payroll tax return and paying the amount due.
Employers should therefore monitor two separate obligations:
Completing the payroll calculation on time does not automatically mean that both obligations have been fulfilled.
The payroll administrator prepares the March payroll tax return on 25 April.
The return is correctly submitted.
However, due to an internal administrative error, the payment is not processed.
The filing obligation has been satisfied, but the payment obligation has not.
An effective internal control should therefore verify both filing and payment.
Errors in payroll tax returns must be corrected.
The method depends, among other things, on when the error is discovered.
If the filing deadline has not yet passed, the employer can generally submit a corrected complete return or use another available correction method supported by the filing process.
If the deadline has already passed, the employer generally corrects the information through a correction report.
Different procedures may apply to corrections relating to earlier calendar years.
The payroll tax return for May is submitted on 20 June.
On 23 June, the payroll administrator discovers that a €500 bonus for one employee was omitted.
The filing deadline has not yet passed.
The employer can correct the return using the applicable procedure.
Suppose the same error is not discovered until August.
The filing deadline for May has already passed.
The employer must then correct the May information using the applicable correction procedure.
A correction report is not merely a technical adjustment between the employer and the Dutch Tax and Customs Administration.
Employee information from payroll tax returns is also transferred to the policy administration.
Incorrect information can therefore affect other processes in which employment and wage information is used.
Employers should consequently not ignore an error simply because the financial difference appears insignificant.
An employee actually has 160 paid hours, but the employer accidentally reports only 16 hours.
The total wage and wage tax amounts are correct.
Financially, the return may therefore appear correct.
Nevertheless, the incorrect employee information should be corrected.
After the end of the calendar year, the employer must provide each employee with an annual income statement, known in Dutch as a jaaropgaaf.
The employee does not need to request it first.
The annual statement contains information that the employee may need, among other things, for the Dutch personal income tax return.
This can include:
The annual income statement does not have a compulsory standard layout.
An employer may therefore use its own document.
The final payslip of the year may also function as an annual income statement if it contains all the required cumulative annual information.
An employee works for the same employer throughout 2026.
The December payslip contains both the December amounts and all required cumulative figures for the entire calendar year.
If all information required for the annual income statement is included, the final payslip may also serve this purpose.
The obligation to provide annual information is not limited to employees who are still employed on 31 December.
An employee who left during the calendar year must also receive the relevant annual information.
Lisa works for employer A from January through April and starts working for employer B in May.
After the end of the year, she receives annual income information from both employers relating to the wages paid by each employer.
This enables her to use the information when completing her personal income tax return.
Payroll records form part of the basic records of an organisation's tax administration.
As a general rule, these basic records are subject to a seven-year tax retention period.
The retention obligation does not automatically end when an employee leaves the organisation.
Similarly, an organisation cannot automatically destroy its existing payroll administration simply because it ceases trading or no longer employs personnel.
A company completely ceases its activities on 31 December 2026.
The former owner cannot delete the complete payroll administration on 1 January 2027 simply because the company is no longer active.
The records must remain available for the applicable statutory retention periods.
Specific retention rules apply to certain documents within the payroll administration.
Certain employee payroll tax statements, copies of identity documents and particular employee statements must generally be retained for at least five calendar years after the calendar year in which the employment relationship ends.
It is important to calculate this period correctly.
An employee leaves the company on 15 May 2026.
The calendar year in which the employment ends is 2026.
The relevant five subsequent calendar years are:
2027 2028 2029 2030 2031
The relevant documents should therefore not simply be deleted in May 2031 on the assumption that exactly five years have passed since the employee left.
Employers should also determine whether another legal basis requires the same document to be retained for a longer period.
Payroll records can be stored digitally.
However, merely retaining a file somewhere is not necessarily sufficient.
Throughout the applicable retention period, the administration must remain:
This is particularly important when an employer changes payroll software.
A company uses payroll system A from 2020 through 2025.
It switches to payroll system B in 2026.
All historical information from system A is exported into a technical database file.
Two years later, nobody within the organisation has software capable of opening that database.
The files technically still exist, but the information is no longer practically accessible.
A payroll system migration should therefore also take statutory retention obligations into account.
Many organisations outsource payroll administration to an accountant, bookkeeping firm or specialist payroll provider.
This is permitted.
However, outsourcing the work does not automatically transfer the employer's statutory responsibility.
A payroll provider prepares the employer's monthly payslips and payroll tax returns.
During a later tax audit, historical payroll information is no longer available because the payroll provider deleted it.
The employer cannot automatically solve the problem by saying:
"Our payroll provider deleted the records."
The employer remains responsible for ensuring that its administration is available for the applicable statutory period.
Payroll records contain sensitive personal information.
Examples include:
Employers therefore need to consider not only tax retention obligations but also the General Data Protection Regulation (GDPR), known in the Netherlands as the Algemene verordening gegevensbescherming (AVG).
Appropriate technical and organisational security measures should be implemented.
Examples include:
All twenty employees of a company can access the complete payroll administration through a shared network folder.
The records may be correctly retained for tax purposes, but the security and privacy arrangements are clearly problematic.
Access should be limited to employees who genuinely need the payroll information for their work.
A good administrative process begins before the employee's first working day.
An employer can, for example, check the following:
Performing these checks before the first payroll run significantly reduces the risk of later corrections.
Controls should also be performed during every payroll cycle.
For example, check:
The employer can subsequently reconcile the payroll administration with the financial administration, payroll tax return and actual payments.
According to the payroll administration, €38,500 net must be paid to employees.
The total bank payment is €38,500.
According to the payroll journal entry, €12,400 in payroll taxes is due.
The payroll tax return also shows €12,400.
This creates a straightforward but effective control chain:
Payroll calculation → payroll journal entry → payroll tax return → payment
The end of the calendar year is an important control point.
For example, check:
The year-end process is also a logical time to review the payroll setup for the following calendar year.
Payroll software can help an employer comply with its administrative obligations, but it does not remove the employer's responsibility.
A system can only calculate using the information entered into it.
If an incorrect country of residence, salary, contract indicator or payroll tax credit setting is entered, the software can perform a technically perfect calculation based on incorrect information.
The payroll system states:
Payroll tax credit: Yes
However, the employee has informed the employer that another employer already applies the payroll tax credit.
The payroll software subsequently repeats the same error every month.
The mathematical calculation may be correct based on the data entered, but the underlying information is wrong.
Human and administrative controls therefore remain necessary.
An employer discovers an error that does not affect the total amount of payroll taxes payable and decides not to correct it.
That conclusion may be incorrect.
Payroll tax returns also contain individual employee information.
Errors without an immediate financial effect may therefore still require correction.
Examples can include incorrect contract information, paid hours or other information transferred to the policy administration.
Different retention periods can apply within personnel and payroll administration.
For this reason, a single rule such as:
"Delete everything five years after the employee leaves"
is too simplistic.
Certain basic tax records are generally retained for seven years.
Specific employee documents may have to be retained for at least five calendar years after the calendar year in which employment ends.
Other legislation may impose different retention periods.
A properly designed digital archive should therefore assign retention periods based on the type of document rather than only on the employee's departure date.
The different obligations should not be viewed as unrelated administrative tasks.
Together, they form a single process:
Register as an employer
↓
Identify the employee
↓
Collect employee information
↓
Correctly record employment and wages
↓
Calculate wages
↓
Provide a payslip
↓
File the payroll tax return
↓
Pay the payroll taxes
↓
Correct errors
↓
Provide the annual income statement
↓
Retain the administration for the applicable statutory period
An error at the beginning of this chain can affect every subsequent step.
For example, an incorrect BSN or country of residence can eventually affect the payroll tax return. Incorrect wages can affect the payslip, payroll tax return, annual income statement and policy administration.
Suppose ABC B.V., a Dutch consultancy firm, employs its first employee, David, on 1 September 2026.
ABC B.V. must first ensure that it is properly registered as an employer.
Before David starts working, the employer checks his valid identity document and retains the required copy.
David supplies his personal information and indicates whether ABC B.V. should apply the payroll tax credit.
The employer records his BSN, address, place of residence, salary, contractual hours and employment information in the payroll administration.
A payroll record is maintained for David.
At the end of September, ABC B.V. calculates his first salary and provides him with a payslip.
The payroll information is subsequently included in the payroll tax return.
ABC B.V. files the return within the applicable deadline and pays the payroll taxes due on time.
In November, the employer discovers that some overtime worked in September was omitted.
ABC B.V. corrects the payroll administration, provides a corrected payslip where necessary and corrects the previously submitted payroll tax information using the appropriate procedure.
After the end of 2026, David receives his annual income statement.
ABC B.V. then retains the payroll records and underlying documents for the applicable statutory periods.
This example shows that payroll administration is not simply an annual tax return or the production of a monthly payslip.
It is a continuous administrative process that begins before the employee's first working day and can continue for years after the employee has left.
Employers should systematically monitor several key areas.
Identification
Correctly establish the employee's identity before work begins and retain the required documentation.
Employee information
Make sure that all necessary personal information is complete and correct. For employees living or working abroad, pay particular attention to the country of residence, right to work, tax position and social security position.
Anonymous rate
Apply the anonymous rate where legally required. In 2026, the rate is 52%. Under certain conditions, previous application of the anonymous rate can be corrected within the same calendar year.
Payroll record
Maintain the required payroll information for each employee. Digital payroll software may be used, provided that the information remains complete, reproducible and verifiable.
Payslip
Provide a correct payslip when required and, in practice, preferably for each payroll period. Observe the requirements applying to electronic payslips.
Payroll tax return
File the payroll tax return for every applicable return period and make sure that the related payment is also made on time.
Corrections
Correct errors when they are discovered. Do not consider only the amount of tax payable; individual employee information may also require correction.
Annual income statement
Provide annual income information to every relevant employee, including employees who left during the year.
Retention
Retain payroll records for the applicable statutory periods. Basic payroll records are generally subject to a seven-year tax retention period, while specific employee documents can be subject to different rules.
Digital accessibility
Ensure that electronic payroll information remains readable, accessible and verifiable throughout the retention period.
Outsourcing
A payroll provider can perform payroll activities on behalf of an employer, but outsourcing does not remove the employer's own statutory responsibilities.
Good payroll administration starts before an employee's first working day, not with the first monthly payroll run.
Identity, employee information, tax residence, payroll tax credit, employment information and possible international aspects should be correctly established from the beginning.
After that, the payroll calculation, payslip, payroll tax return and payment should be consistent with each other.
If an error occurs, the employer should determine how it must be corrected both in the payroll administration and in the payroll tax return.
It is also important to recognise that payroll administration is not solely an obligation towards the Dutch Tax and Customs Administration. Information submitted through payroll tax returns is also used in other government processes. Incorrect information can therefore have consequences for the employee.
A useful practical principle is:
Record information correctly when employment begins, perform controls during every payroll cycle, correct errors as soon as they are discovered, and retain sufficient documentation to explain afterwards why a particular payroll tax treatment was applied.
For practical questions about Dutch payroll taxes, the Handboek Loonheffingen 2026 (Payroll Taxes Handbook 2026) of the Dutch Tax and Customs Administration is an important source to consult. Always check that you are using the most recent edition for the relevant calendar year.
Administrative obligations for employers in the Netherlands
Contributed by Vincent hanegraaf, nvt.
- Anonymous rate (anoniementarief) 2026 — 52% % (In 2026, the anonymous rate is 52%)
When the anonymous rate applies, wage tax and national insurance contributions are calculated using the 52% rate.
Yes, but different situations must be distinguished.
A payslip gives the employee insight into how the salary has been calculated.
Errors in payroll tax returns must be corrected.
Other Netherlands computations in the OpenAccountants Tax Library.
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