Taxation of 13th month, holiday allowance and pension fund
Article Number: 442 | Last Updated: Thu, Sep 5, 2013 at 11:41 AM
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).
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
From 1 January 2012 the requirements with regards to delaying a day off change.
Viewed 1066 times since Mon, Nov 7, 2011
Taxable income from health care reimbursements
Viewed 537 times since Tue, Apr 16, 2013
Transfer tax structurally reduced to 2%
Viewed 1261 times since Thu, Jun 14, 2012
Tax return for non resident working as freelancer for a Dutch company, mostly outside NL
Viewed 1127 times since Thu, Nov 8, 2012
I spend 80% of my time outside the Netherlands for work. Can I get a refund in NL?
Viewed 489 times since Thu, Nov 7, 2013
The 183 days rule in tax treaties for employees working in the Netherlands
Viewed 791 times since Thu, Nov 7, 2013
What are the requirements if we want to send employees to the Netherlands?
Viewed 3015 times since Thu, Jan 26, 2012
What is the tax year in the Netherlands?
Viewed 1031 times since Sun, Nov 27, 2011
I want to sell a property which I own. Will I have to pay capital gains tax?
Viewed 1213 times since Tue, Jan 10, 2012
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 1646 times since Thu, Mar 14, 2013