(Eerste Kamer/Upper Chamber needs to approve the Tax Budget 2025 yet) and additional information relating to rates, amounts and percentages of payroll taxes from 1 January 2025 1. 30% ruling (expat ruling) The amount mentioned are the taxable salary (after applying the 30% ruling tax free allowance) The salary thresholds should be met continuously. This implies […]

The 2025 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2025 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2025. Highly skilled migrant […]

The contribution percentages for employee and national insurance for 2025 are known.   The contribution percentages for 2025 are: General Old Age Pensions Act (AOW) 17.90%. General Dependents Act (Anw) 0.10% low contribution General Unemployment Fund (AWf) 2.74% high contribution General Unemployment Fund (AWf) 7.74% Government Implementation Fund (UFO) 0.68% low premium Disability Fund (Aof) […]

De premiepercentages werknemers- en volksverzekeringen voor 2025 zijn bekend.   De premiepercentages voor 2025 zijn: Algemene ouderdomswet (AOW) 17,90%. Algemene nabestaandenwet (Anw) 0,10% lage premie Algemeen Werkloosheidsfonds (AWf) 2,74% hoge premie Algemeen Werkloosheidsfonds (AWf) 7,74% Uitvoeringsfonds voor de overheid (Ufo) 0,68% lage premie Arbeidsongeschiktheidsfonds (Aof) 6,28% hoge premie Arbeidsongeschiktheidsfonds (Aof) 7,64% opslag kinderopvangtoeslag 0,50% Het […]

The percentage for the employer levy Zvw 2025 is 6.51% (2024: 6.57%). The percentage for the contribution Zvw to be withheld 2025 is 5.26% (2024: 5.32%). The maximum contribution wage for 2025 is €75,864 (2024: €71,628). This amount is equal to the maximum premium wage for employee insurance. You can read more information in the […]

Het percentage voor de werkgeversheffing Zvw 2025 is 6,51% (2024: 6,57%). Het percentage voor de in te houden bijdrage Zvw 2025 is 5,26% (2024: 5,32%). Het maximumbijdrageloon 2025 is € 75.864 (2024: € 71.628). Dit bedrag is gelijk aan het maximumpremieloon voor de werknemersverzekeringen. Meer informatie leest u in de Staatscourant op Overheid.nl.

The salary threshold for the 30% facility will increase to € 46,107 (from € 41,954 in 2023), starting January 1, 2024. For employees under 30 years of age with a qualifying Master’s degree, the new salary threshold will be € 35,048 (up from € 31,891 in 2023). The amount mentioned are the taxable salary (after […]

The 2024 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2024 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2024. Highly skilled migrant […]