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
Double tax agreement implications - working in the Netherlands and in the UK at the same time
Viewed 13036 times since Thu, Feb 16, 2012
I live abroad and changed address. How do I inform the Dutch tax authorities of my new address?
Viewed 2455 times since Sat, Feb 16, 2013
30% tax calculator - gross to net calculation Dutch salary
Viewed 174433 times since Fri, Feb 21, 2014
The Netherlands strive to accelerate the automatic exchange of information between countries
Viewed 1087 times since Tue, Nov 13, 2012
Dutch taxes on foreign (US) accounts
Viewed 4504 times since Sat, Dec 8, 2012
What is a VAR?
Viewed 2896 times since Mon, Nov 7, 2011
My child is earning an income. How will it be taxed?
Viewed 1897 times since Sun, Apr 1, 2012
Protective assessment upon emigration
Viewed 7415 times since Fri, Feb 21, 2014
New mortgage rules in 2014 - tax and legal consequences
Viewed 8586 times since Thu, Jan 9, 2014
I spend 80% of my time outside the Netherlands for work. Can I get a refund in NL?
Viewed 2022 times since Thu, Nov 7, 2013