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Taxation of 13th month, holiday allowance and pension fund

Question:

I would like to know if a 13th month salary is taxable? And are a holiday allowance and pension fund also taxable?

Answer:

A 13th month salary and holiday allowance are indeed taxed on top of the regular salary against the applicable tax rates. If you have the 30% ruling, it is also applicable on the 13th month salary and the holiday allowance. 

A payment of your employer into the company pension fund for you is tax free. In return the future payment of pension will be taxable. If you live outside the Netherlands when you retire the applicable tax treaty will determine in which country tax needs to be paid (in general the country where you live). 


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