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Article 4.10 Legal Status (Local Employees) Regulations 2020

Fixing of gross salary and payment of gross or net salary

1 If salary is taxable under the Salaries Tax Act 1964, it is paid net. This net salary is calculated by deducting from the salary amount referred to in article 4.8, paragraph 1:

a. the contributions or amounts referred to in article 4.8, paragraph 2; and

b. the amount of tax that the employee would owe locally if the local tax authorities levied the tax payable locally on the employee’s salary, without taking into account any personal deductions the employee or their family members would have been entitled to.

2 Salaries tax owed in the Netherlands is remitted directly to the Dutch tax authorities by the employer.

3 In calculating the amount of salaries tax owed in the Netherlands, the employer takes account of the general tax credit and employment tax credit prescribed in the Salaries Tax Act 1964 or comparable tax credits, by whatever name they are known.

4 If, at the written request of the employee, the employer has decided to disregard the credits referred to in paragraph 3 in the calculation referred to in that paragraph despite the employee being eligible for these credits, both the amount referred to in paragraph 1 and an additional amount, equal to the difference between the amount of salaries tax owed in the Netherlands and the lower amount of salaries tax that would have been owed if the employee had not requested that the credits referred to in the previous sentence be disregarded, will be deducted from the employee’s salary as referred to in article 4.8, paragraph 1.

5 If the employer has remitted too much salaries tax to the Dutch tax authorities, the employee is required to cooperate in claiming a refund of the excess tax from the Dutch tax authorities. If the employee fails to cooperate, an amount equal to the excess tax will be withheld from the employee’s salary.

Regeling
Legal Status (Local Employees) Regulations 2020
Soort
Beleidsregel
Geldend vanaf
07-01-2026
BWB-id
BWBR0047757
Versie
2026-01-07_0

In de hele regeling · Officiële tekst op wetten.overheid.nl