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30% ruling changes 2013 with respect to the ZVW calculations


I recently received my payslip and the net amount is lower. Reviewing the payslip I see this is due to the ‘ZVW werkgeversvergoeding‘ being removed from 1 January 2013, meaning the base (lh grondslag) to calculate the 30% ruling is lower. This has a significant effect on salary - are there adaptations the employer should consider to reduce the impact? thanks.


Until 2013 the ZVW premium was withheld by the employer and paid to the tax authorities. In return the employer entirely reimbursed the withheld premium to the employee. This reimbursement was considered a taxable wage component on which wage tax was withheld and which increased the base for the 30% ruling. 

From 1 January 2013 the ZVW premium is turned into an employer tax which is paid directly by the employer to the tax authorities. Since it is an employer tax it doesn‘t affect the taxable base for wage tax anymore and thus indeed has consequences for the calculation of the 30% ruling.

A negative consequence can be adjusted by raising the salary but question is whether the employer is willing to do this looking at the higher premium an employer already has to pay in 2013. 

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