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.

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. 

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Recht op 30% regeling met terugwerkende kracht?
Viewed 3752 times since Fri, Nov 1, 2013
Is the 30% ruling a benefit for the employee or the employer?
Viewed 4887 times since Thu, Sep 27, 2012
I have done my masters in the Netherlands and found a job. Can I get the 30% ruling?
Viewed 2902 times since Sun, Feb 24, 2013
How can I get a copy of the 30% ruling approval letter?
Viewed 862 times since Fri, Oct 23, 2015
30% regeling in twee banen
Viewed 2767 times since Fri, Aug 8, 2014
Where can I get a copy of the 30% ruling confirmation?
Viewed 7379 times since Mon, Apr 22, 2013
My boyfriend has received his residence stamp. Can he apply for the 30% ruling if he finds a job?
Viewed 1096 times since Wed, Jan 21, 2015
Living abroad and applying for 30% ruling
Viewed 2173 times since Thu, Jan 22, 2015