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.

Payroll administration Sub-Categories

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Payroll administration Articles
30% tax calculator - gross to net calculation Dutch salary
Viewed 206772 times since Fri, Feb 21, 2014
Question: Do you have a simple tax calculator, where you can input the gross salary and find out what your net salary is with the 30% tax break? Answer: Yes, we have a gross to net calculator on our website: http://www.expatax.nl/... Read More
What is a non-competition clause ("concurrentiebeding")?
Viewed 61045 times since Sun, Feb 17, 2013
Non-competition clause An employment contract may contain a non-competition clause. What is a non-competion clause or "concurrentiebeding"? Restriction to work in a comparable job or for competitors After termination of the employment contract the em... Read More
What is the minimum wage per hour in the Netherlands in 2013?
Viewed 29458 times since Wed, Jan 9, 2013
Question:   What is the minimum wage per hour in 2013?   Answer:   To calculate the minumum wage per hour you will need to divide the minimum wage per week by the number of hours that is considered to be fulltime i... Read More
What is the minimum wage in the Netherlands in 2013?
Viewed 25404 times since Wed, Jan 9, 2013
Question:   What is the minimum wage in the Netherlands 2013?   Answer:   The minimum wage depends on the age of the employee.   Age Per month Per week Per day 23-6... Read More
Working in the Netherlands temporary with an A1 statement which excludes Dutch social security contributions.
Viewed 22089 times since Wed, Jan 9, 2013
Temporary employment in the Netherlands If you are an employer based outside the Netherlands and intend to have an employee working for you temporarily in the Netherlands your employee will normally remain covered by your own country’s... Read More
What is the minimum wage in the Netherlands in 2015?
Viewed 14414 times since Thu, Oct 30, 2014
Question:   What is the minimum wage in the Netherlands in 2015?   Answer:   The minimum wage depends on the age of the employee.   The amounts in the table are gross amounts and based on a full work week (40 hours per week, 8 hours per day). In... Read More
What are the public holidays in the Netherlands in 2013?
Viewed 14224 times since Wed, Jan 9, 2013
Question:   What are the public holidays in the Netherlands in 2013?   Answer: - New Year's Day (nieuw jaar): Tuesday January 1 - Good Friday (goede vrijdag): Friday March 29 (not mandatory for the employer to give a da... Read More
What is the maximum tax free travel allowance which an employer can pay to an employee?
Viewed 13213 times since Sun, Feb 17, 2013
Travel allowance An employer can pay employees with a fixed place of work a predetermined travel allowance. The employer is however not required to do this. Often agreements are made in the employment contract or in the collective labour agreement ... Read More
What is the average gross dutch income in 2013?
Viewed 11877 times since Thu, Jul 18, 2013
Question: Can you please advise what the average dutch gross income in 2013 is?  Am I correct in thinking that compulsory deductions mean that net income levels are 37.8% less? Answer: Income includes all income from differ... Read More
What is the minimum wage in the Netherlands in 2016?
Viewed 10713 times since Mon, Nov 23, 2015
Question:   What is the minimum wage in the Netherlands in 2016?   Answer:   The minimum wage depends on the age of the employee.   The amounts in the table are gross amounts and based on a full work week. In case of a part time contract the... Read More
Taxation of 13th month, holiday allowance and pension fund
Viewed 10567 times since Thu, Sep 5, 2013
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 applica... Read More
Legally regulated terms of employment and social security for part-time workers in the Netherlands
Viewed 9861 times since Wed, Feb 19, 2014
Legally regulated terms of employment and social security for part-time work in the Netherlands This article contains a short overview of the legally regulated terms of employment and social security for part-time work in the Netherlands. From thi... Read More
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 8378 times since Wed, Feb 25, 2015
Individuals may have to file a personal income tax return. Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for the businessowner or freelancer. What are the deadlines? When... Read More
What is the minimum wage in the Netherlands in 2014?
Viewed 8150 times since Wed, Feb 19, 2014
Question:   What is the minimum wage in the Netherlands in 2014?   Answer:   The minimum wage depends on the age of the employee. The amounts in the table are gross amounts and based on a full work week (40 hours per week, 8 hours p... Read More
Which information should a pay slip contain?
Viewed 7537 times since Sun, Feb 17, 2013
Salary slip in the Netherlands An employer is obliged to provide the employee with a salary slip that indicates how much wage was paid and how the wage was calculated. A Dutch salary slip contains the following information gross salary amount; ... Read More
What are the requirements if we want to send employees to the Netherlands?
Viewed 7201 times since Thu, Jan 26, 2012
Posting employees to the Netherlands Step by step guide from the Ministry of Finance What needs to be done when employees are sent to the Netherlands? 1. Check whether your employees meet the conditions for residence in the Netherlands Your employee... Read More
What is a CAO?
Viewed 5717 times since Sat, Feb 16, 2013
  Collectieve Arbeids Overeenkomst" or in English "Collective Labour Agreement". If you run a company in the Netherlands, you may have to deal with collective labour agreements, which specify collective agreements concluded between employers,... Read More
Chamber of commerce registration of (foreign) temporary employment agencies and other suppliers of workers - Waadi check
Viewed 5131 times since Fri, Feb 8, 2013
Companies which supply workers in the Netherlands must add this activity explicitely to their registration with the trade register of the Chamber of Commerce. This also applies to foreign companies offering services without a Dutch branch. Failing to... Read More
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 4694 times since Tue, Feb 14, 2012
Question:   I have a question about the Var application form. Say if I have applied for a VAR application form for 2012 but I have worked in the previous month December 2011 would I also need a VAR application form for 2011 even... Read More
Employers levy on high salaries above
Viewed 4624 times since Thu, Feb 7, 2013
New salary criteria for knowledge migrants since 1 January 2013
Viewed 4423 times since Wed, Jan 9, 2013
Since 1 January 2013 there are new salary criteria for highly skilled migrants who fall under the knowledge migrant scheme:    - knowledge migrants aged 30 and older: € 52.010    &... Read More
Where should I pay tax on my salary? In Spain where my employer is based or in the Netherlands where I work?
Viewed 4030 times since Wed, Jan 9, 2013
Question:I am looking for somebody who can assist me with some tax-related matters.I am working for a Spanish company, with a Spanish contract, but my company has moved me to the Netherlands to work for another company inside the same holding since... Read More
What is a VAR?
Viewed 3503 times since Mon, Nov 7, 2011
A VAR clarifies the tax status of the income arising from the working relationship between a person and a company.   If you are self-employed or a zzp'er, you can apply for a declaration of self-employed status to clarify for your cli... Read More
Brochure: Payroll Services
Viewed 3300 times since Mon, Nov 7, 2011
  You will find the brochure: Payroll Services attached to this article. Read More
What is the paydate of my salary?
Viewed 2917 times since Thu, Sep 27, 2012
Question: I have been informed by my employer that they do not have a specific date of which our salaries are paid, but I quote: 'Usually we pay end of the month on a Thursday or Friday of that week'.  This is not a custom I am u... Read More
I have staff working in the Netherlands. My client requires a "G account". What is it?
Viewed 2731 times since Fri, Feb 17, 2012
Question:   What is a G-account?   Answer: G-account If you make staff available in the Dutch market, the recipient may request you to open a G-account. A G-account is a blocked bank account from which payments can be made only to the tax a... Read More
What are the rules with respect to vacation days?
Viewed 2579 times since Sun, Feb 17, 2013
Vacation days ... Read More
From 1 January 2012 the requirements with regards to delaying a day off change.
Viewed 2304 times since Mon, Nov 7, 2011
 ... Read More
Taxation of a company car
Viewed 1960 times since Thu, Nov 26, 2015
Calculation of the benefit The taxable benefit of the private use is a percentage of the list price of the car. The percentage depends on the CO2 emission of the car and when the car was first given a license plate.    For 2015 the... Read More
Does an employer legally have to offer a written employment contract to the employee?
Viewed 1886 times since Sat, Feb 16, 2013
An employer is not legally required to sign an employment contact with the employee, but a statement of terms should be provided. However, it is advisable to have a signed employment contract, before the employment commences.  The tax aut... Read More
Taxable income from health care reimbursements
Viewed 1574 times since Tue, Apr 16, 2013
Question:   Hello - I am an expat under the 30% ruling - I have international health insurance and my employer has been adding any amounts I am reimbursed for medical expenses to my taxable income ( so i am effectively paying 50... Read More
Do we have to offer a minimum salary to our part time director?
Viewed 1560 times since Fri, Aug 8, 2014
Question:   Is there a mandatory hiring and salary for a CEO in a new B.V.? I have heard about minimum € 40 k / year but see nothing mentioned. We will only be hiring a part-time CEO for the first year. If applicable, will salary drop... Read More