Asked about Dutch payroll taxes (loonheffingen) or the work cost scheme (werkkostenregeling / WKR).
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AOW (state pension) premium rate
17.90%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Anw (survivors insurance) premium rate
0.10%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Wlz (long-term care) premium rate
9.65%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Total volksverzekeringen (AOW + Anw + Wlz) combined premium rate
27.65%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Maximum income base for volksverzekeringen (AOW/Anw/Wlz)
EUR 38,441Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Bracket 1 combined loonbelasting + premie volksverzekeringen rate
35.82%Wet op de loonbelasting 1964 (Wet LB); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
AWf unemployment premium — permanent (fixed) contract rate
2.64%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
AWf unemployment premium — flexible contract rate
7.64%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Maximum salary base for AWf / Whk / Aof / Zvw employer contributions
EUR 66,956Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Whk (disability — differentiated) average sector rate
~1.5% (sector-dependent)Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Aof (disability — basic) rate — large employer
6.18%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Aof (disability — basic) rate — small employer
5.82%Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Small employer threshold for Aof (< 25× average premium base)
< 25× average premium baseWet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Zvw (health insurance) employer contribution rate
6.57%Wet financiering sociale verzekeringen (Wfsv); Zorgverzekeringswet; Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Anonymous employee flat withholding rate (no BSN/ID)
52%Wet op de loonbelasting 1964 (Wet LB); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
WKR eindheffing rate on benefits exceeding vrije ruimte
80%Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
WKR vrije ruimte — first EUR 400,000 of fiscal wage base
1.92%Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
WKR vrije ruimte — fiscal wage base above EUR 400,000
1.18%Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
WKR vrije ruimte tier break point (fiscal wage base)
EUR 400,000Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
Gebruikelijkheidstoets — maximum single benefit per employee per occasion under WKR
EUR 2,400Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
Travel allowance (reiskostenvergoeding) — maximum exempt amount per km
EUR 0.23 per kmWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Relocation allowance (verhuiskostenvergoeding) — maximum exempt fixed amount
EUR 7,750 + actual moving costsWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Workplace meal valuation (maaltijden) — nil-rate threshold per meal
EUR 3.55 per mealWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Extraterritoriale kosten (30% ruling) — exempt portion of salary
30% of salary (or actual extraterritorial costs)Wet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
Work-from-home allowance (thuiswerkvergoeding) — maximum exempt amount per day
EUR 2.35 per dayWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Loonaangifte (payroll tax return) filing deadline
Last day of the month following the pay periodWet op de loonbelasting 1964 (Wet LB)
Payment of loonheffingen deadline
Same as filing deadline (last day of month following pay period)Wet op de loonbelasting 1964 (Wet LB)
Correctie loonaangifte — maximum period for correction filing
Within 5 years of initial filingWet op de loonbelasting 1964 (Wet LB)
Jaaropgave (annual employee statement) — deadline for employer to provide
28 FebruaryWet op de loonbelasting 1964 (Wet LB)
Renseignementen (third-party information returns) — reporting threshold
Third-party payments > EUR 5,000 per yearWet op de loonbelasting 1964 (Wet LB)
WKR assessment moment — assess full-year vrije ruimte usage
31 DecemberWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
WKR eindheffing — report in first return period of new year
First return period of new yearWet op de loonbelasting 1964, Articles 31, 31a (Wet LB 1964)
Late filing penalty per payroll return (> 1 month late)
EUR 65 per return (escalates for further delay)Algemene wet inzake rijksbelastingen (AWR)
DGA minimum salary (gebruikelijk loon) — minimum threshold for compliance
EUR 56,000Wet op de loonbelasting 1964 (Wet LB); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
AWf low rate condition — employee hours must not exceed contracted hours by more than
130% of contracted hours (herzieningsregeling trigger)Wet financiering sociale verzekeringen (Wfsv); Nieuwsbrief Loonheffingen 2025 (Belastingdienst)
Based on work by John in 't Hout (@johnhout), licensed under MIT. Adapted for the OpenAccountants format.
Quick Reference
| Field | Value |
|---|---|
| Country | Netherlands (Koninkrijk der Nederlanden) |
| Tax | Loonheffingen (wage tax + social insurance contributions) |
| Currency | EUR only |
| Period | Per pay period (month/4-week); annual reconciliation (loonaangifte) |
| Primary legislation | Wet op de loonbelasting 1964 (Wet LB); Wet financiering sociale verzekeringen (Wfsv) |
| WKR legislation | Articles 31, 31a Wet LB 1964 |
| Tax authority | Belastingdienst |
| Filing portal | Loonaangifte via payroll software or Mijn Belastingdienst |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a qualified Dutch belastingadviseur or salarisadministrateur |
| Skill version | 1.0 |
Components of Loonheffingen
| Component | Paid by | Rate/Notes |
|---|---|---|
| Loonbelasting (wage tax) | Employee (withheld by employer) | Progressive rates aligned with Box 1 IB |
| Premie volksverzekeringen (AOW/Anw/Wlz) | Employee (withheld by employer) | Combined ~27.65% on first bracket |
| Premie werknemersverzekeringen (WW/WIA/ZW) | Employer | Various rates; see table below |
| Inkomensafhankelijke bijdrage Zvw | Employer | 6.57% (2025) |
Volksverzekeringen Rates 2025
| Premium | Rate | Max income (EUR) |
|---|---|---|
| AOW (state pension) | 17.90% | EUR 38,441 |
| Anw (survivors) | 0.10% | EUR 38,441 |
| Wlz (long-term care) | 9.65% | EUR 38,441 |
| Total | 27.65% | EUR 38,441 |
Werknemersverzekeringen (Employer Contributions) 2025
| Premium | Rate | Max salary base (EUR) | Notes |
|---|---|---|---|
| AWf (unemployment — general) | 2.64% (fixed) / 7.64% (flex) | EUR 66,956 | Fixed contract = lower rate |
| Whk (disability — differentiated) | Sector-dependent (avg ~1.5%) | EUR 66,956 | Based on sector and claims history |
| Aof (disability — basic) | 6.18% (large) / 5.82% (small employer) | EUR 66,956 | Small = < 25× avg premium base |
| Zvw (health insurance) | 6.57% | EUR 66,956 | Employer-paid (not withheld from employee) |
AWf Premium — Contract Type Distinction
| Contract type | AWf rate 2025 |
|---|---|
| Permanent contract (vast contract, schriftelijk) | 2.64% |
| Flexible contract (bepaalde tijd, oproep, uitzend) | 7.64% |
The loonbelasting/premie volksverzekeringen are computed using Belastingdienst-provided tax tables:
Wage Tax Tables 2025
| Table type | Application |
|---|---|
| White table (witte tabel) | Standard employment |
| Green table (groene tabel) | One-off payments, holiday allowance, bonuses |
| Anonymous table | No BSN or ID provided — 52% flat rate |
| Table for DGA | DGA monthly minimum salary |
Vrije Ruimte 2025
| Fiscal wage base (loonsom) | Free space percentage |
|---|---|
| First EUR 400,000 | 1.92% |
| Above EUR 400,000 | 1.18% |
Example: Employer with EUR 1,000,000 wage base:
WKR Categories
| Category | Treatment | Examples |
|---|---|---|
| Gerichte vrijstellingen (targeted exemptions) | Fully exempt — do NOT count against vrije ruimte | Travel allowance (max EUR 0.23/km), training costs, verhuiskostenvergoeding, extraterritoriale kosten (30% ruling) |
| Nihilwaarderingen (nil valuations) | Valued at EUR 0 — do NOT count against vrije ruimte | Workplace facilities (coffee, fruit), work clothing required for job, tools used at workplace |
| Vrije ruimte (free space) | Counts against budget; excess taxed at 80% | Christmas gifts, company parties, non-targeted benefits, staff outings |
| Individueel belast (individually taxed) | Taxed as employee wage (not WKR) | Benefits employee chooses to have taxed individually |
Gerichte Vrijstellingen — Key Amounts 2025
| Exemption | Amount/Rule |
|---|---|
| Travel allowance (reiskostenvergoeding) | Max EUR 0.23 per km (no cap on distance) |
| Relocation allowance (verhuiskostenvergoeding) | Max EUR 7,750 + actual moving costs |
| Study/training costs | Fully exempt if related to (future) employment |
| Meals at workplace (maaltijden) | Valued at EUR 3.55 per meal (2025); excess over employee contribution = WKR |
| Extraterritoriale kosten (30% ruling) | 30% of salary exempt or actual extraterritorial costs |
| Work-from-home allowance (thuiswerkvergoeding) | EUR 2.35 per day (2025) |
| Internet/phone (if partly business) | Reasonable business portion exempt |
Eindheffing (Flat-Rate Tax on Excess)
| Situation | Rate |
|---|---|
| Benefits exceeding vrije ruimte | 80% eindheffing (paid by employer) |
| Benefits exceeding EUR 2,400/occasion (gebruikelijkheidstoets) | Cannot use WKR — must be individually taxed |
Periodic Filing
| Obligation | Frequency | Deadline |
|---|---|---|
| Loonaangifte (payroll tax return) | Per pay period (monthly or 4-weekly) | Last day of month following pay period |
| Payment of loonheffingen | Per pay period | Same as filing deadline |
| Correctie loonaangifte | As needed | Within 5 years; penalties may apply after initial filing |
Annual Obligations
| Obligation | Deadline | Notes |
|---|---|---|
| Jaaropgave (annual statement to employees) | 28 February | Employer provides to each employee |
| WKR eindheffing determination | In first payroll return of following year | Determine if vrije ruimte exceeded; report 80% tax |
| Renseignementen (information returns) | Various | Third-party payments > EUR 5,000/year |
Key Dates
| Event | Date |
|---|---|
| Payroll return deadline (monthly) | Last day of month + 1 month |
| Annual employer statement (jaaropgave) | 28 February |
| WKR assessment moment | 31 December (assess full year usage) |
| Report eindheffing | First return period of new year |
Minimum viable: Payroll run summary for the period. Employee count and contract types. Gross salary totals.
Recommended: Detailed payroll journal, WKR administration (benefits provided per category), sector classification for Whk, AWf contract type split.
Ideal: Full payroll software export, employment contracts, WKR policy document, expense claim registers, prior-year WKR reconciliation, UWV correspondence.
Given:
- Gross monthly salary: EUR 5,000
- Employee: permanent contract, below AOW age
- No special deductions
Step 1: Determine loonbelasting + premie volksverzekeringen
→ Use white monthly table from Belastingdienst
→ Approximate: EUR 5,000 × 35.82% = EUR 1,791 (first bracket)
→ Actual amount per tax table (includes heffingskortingen)
Step 2: Employer premiums:
→ AWf (permanent): EUR 5,000 × 2.64% = EUR 132
→ Aof: EUR 5,000 × 5.82% = EUR 291 (small employer)
→ Whk: EUR 5,000 × 1.50% = EUR 75 (example sector rate)
→ Zvw: EUR 5,000 × 6.57% = EUR 328.50
Step 3: Total employer cost above gross:
→ EUR 132 + EUR 291 + EUR 75 + EUR 328.50 = EUR 826.50
Step 4: Employee net (approximate):
→ EUR 5,000 − EUR 1,791 + heffingskortingen (from table) = net salary
Given:
- Annual wage base (fiscale loonsom): EUR 800,000
- Benefits provided: Christmas packages EUR 8,000, staff party EUR 5,000, bicycle scheme EUR 3,000
Step 1: Calculate vrije ruimte:
→ EUR 400,000 × 1.92% = EUR 7,680
→ EUR 400,000 × 1.18% = EUR 4,720
→ Total: EUR 12,400
Step 2: Determine which benefits count:
→ Christmas packages: EUR 8,000 (vrije ruimte)
→ Staff party: EUR 5,000 (vrije ruimte)
→ Bicycle scheme: EUR 3,000 (vrije ruimte — not a gerichte vrijstelling)
→ Total allocated: EUR 16,000
Step 3: Excess:
→ EUR 16,000 − EUR 12,400 = EUR 3,600
Step 4: Eindheffing:
→ EUR 3,600 × 80% = EUR 2,880 (employer pays)
Control Checks and Red Flags
| Check | Issue if triggered |
|---|---|
| AWf rate mismatch vs contract type | Incorrect premium — back-payment risk |
| WKR benefit > EUR 2,400 per person per occasion | Gebruikelijkheidstoets failed — must individually tax |
| Vrije ruimte exceeded without eindheffing | Missing tax payment |
| Employee hours > 130% of contracted hours | AWf low rate at risk (herzieningsregeling) |
| Late filing (> 1 month) | EUR 65 fine per return; escalates |
| Missing jaaropgave | Employee cannot file IB return correctly |
| DGA on payroll below EUR 56,000 | Gebruikelijk loon non-compliance |
| No written employment contracts | All employees default to flex AWf rate |
belastingdienst.nl/loonheffingen 2. Verify premium rates in the annual "Nieuwsbrief Loonheffingen" (Belastingdienst) 3. Verify statutory text on wetten.overheid.nl (Wet LB 1964, Wfsv) 4. Record exact URL and retrieval date (YYYY-MM-DD) 5. If source unavailable or conflicting: mark as UNVERIFIED and require professional confirmationEscalate to a qualified salarisadviseur or belastingadviseur when:
⚠️ DISCLAIMER: This skill provides workflow support only and does not constitute tax or payroll advice. All positions must be reviewed and signed off by a qualified Dutch belastingadviseur or salarisadministrateur before filing. Rates and thresholds change annually — verify against the current year's Nieuwsbrief Loonheffingen from belastingdienst.nl.
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