Table 12: Other amounts for 2024
| Standard amount for | Amount | Percentage |
|---|---|---|
| Healthcare Insurance Act (Zvw): employer’s levy Zvw | 6.57% | |
| Healthcare Insurance Act (Zvw): Withholding of the contribution Zvw | 5,32% | |
| Healthcare Insurance Act (Zvw): seafarers (including share fishermen) | 0,00% | |
| Minimum customary wage for shareholders with substantial interest | €56,000.00 | |
| Pseudo-final levy on severance payments exceeding | €672,000.00 | 75.00% |
| Pseudo-final levy on RVU Surrender of life annuities, if surrender amount is more than Anonymous persons rate |
€5,364.00 | 52% 52% 52% |
| Authorisation lower percentage special remuneration table if minimum difference with income tax payable amounts to | €227 | 10,00 % |
| Payroll tax threshold for 30% facility: wages employee with specific expertise | €46,107.00 | |
| Payroll tax threshold for 30% facility: salary employee with specific expertise who is not yet 30 years old | €35,048.00 | |
| Capping 30% facility Standards for Remuneration Act (WNT-norm, Wet normering topinkomens) | €233,000.000 | |
| Volunteer scheme (no salary), Absatz 18.20 'Handboek Loonheffingen' | ||
| Volunteer scheme (no salary): standard amount per year | €2,100.00 | |
| Volunteer scheme (no salary): standard amount per month | €210.00 | |
| Volunteer scheme (no salary): standard amount per hour for 21 years and older | €5.50 | |
| Volunteer scheme (no salary): standard amount per hour for those younger than 21 | €3.25 | |
Addition to health insurance scheme, Absatz 21.1.1 'Handboek Loonheffingen'
|
€27.00 | |
| Value of meals: addition per breakfast/lunch/dinner | €3.90 | |
| Value of housing and accommodation: addition per day | €6.70 | |
| Artists scheme: consumptions during work hours, untaxed reimbursement per day | €0.55 |
