Home » Categories » Multiple Categories

Taxation of 13th month, holiday allowance and pension fund


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


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). 

Attachments Attachments
There are no attachments for this article.
Comments Comments
There are no comments for this article. Be the first to post a comment.
Related Articles RSS Feed
Is tax at source withheld on bank account interest?
Viewed 1844 times since Thu, Sep 19, 2013
Within which time span will the tax authorities have to send me a tax assessment?
Viewed 1614 times since Sun, Dec 11, 2011
Life insurance in France: taxed in Box 3 or Box 1?
Viewed 1275 times since Thu, Nov 8, 2012
What is the minimum wage in the Netherlands in 2014?
Viewed 2520 times since Wed, Feb 19, 2014
Tax rate and tax brackets in the Netherlands - how is tax calculated?
Viewed 6704 times since Tue, Feb 14, 2012
I see an amount of interest on the tax assessment I have received. Can you explain this?
Viewed 1881 times since Sun, Nov 27, 2011
Transfer tax structurally reduced to 2%
Viewed 1526 times since Thu, Jun 14, 2012
Fake phishing emails which seem to come from the Dutch tax authorities
Viewed 7408 times since Thu, Jan 17, 2013
Are certain assets exempted from taxation in Box 3?
Viewed 7469 times since Wed, Oct 24, 2012
My partner has no income, is she entitled to a refund or tax credit?
Viewed 6631 times since Tue, Dec 13, 2011