Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

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). 

Attached Files
There are no attachments for this article.
Comments (2)
Comment by Jakub Bogdan on Wed, Jul 2nd, 2014 at 8:57 PM
Hi,what about pension contributions I make to the company
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 10:41 AM
Premiums you pay into the company pension are deductible. Your employer will deduct the premiums you paid in the monthly pay slip.
Security Code Security Code
Related Articles RSS Feed
Dutch taxes on foreign (US) accounts
Viewed 4864 times since Sat, Dec 8, 2012
How long do I have to keep my financial administration?
Viewed 2763 times since Sun, Dec 11, 2011
Tax assessment for 2014 may be higher than expected
Viewed 1180 times since Fri, Feb 20, 2015
What are the amounts for wage tax and premiums social security - LB/PR. VOLKSVZ?
Viewed 1181 times since Thu, Dec 10, 2015
Taxation of a company car
Viewed 1054 times since Thu, Nov 26, 2015
Financial amounts from the Netherlands for the years 2009-2012: tax rates, compensations, exemptions etc.
Viewed 3750 times since Thu, Dec 29, 2011
Can an entrepreneur get a time extension for payment of a tax claim?
Viewed 5916 times since Fri, Feb 22, 2013
From 1 January 2012 the requirements with regards to delaying a day off change.
Viewed 2195 times since Mon, Nov 7, 2011
Tax on income earned abroad
Viewed 1902 times since Fri, Aug 30, 2013
The 183 days rule in tax treaties for employees working in the Netherlands
Viewed 9163 times since Thu, Nov 7, 2013