BWBR0042874
Geldig vanaf 2020-01-01
Artikel 4.10
Legal Status (Local Employees) Regulations 2020
1. If salary is taxable in the Netherlands, it is paid net. This net salary is calculated by deducting from the salary referred to in article 4.8, paragraph 1the contributions or amounts referred to in article 4.8, paragraph 2 and the amount of salaries tax the employee would owe locally if the employee were liable to tax locally.
2. Salaries tax owed in the Netherlands is remitted directly by the employer. In calculating the amount of salaries tax owed, unless the employee requests otherwise in writing, the employer takes account of the general tax credit and employed person’s tax credit prescribed in the Salaries Tax Act 1964 or comparable tax credits, by whatever name they are known.
3. If the employer has remitted too much salaries tax to the Dutch tax authorities, the employee is required to cooperate with the employer 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.
4. If, at the written request of the employee, the employer disregards the credits referred to in paragraph 2 in calculating the amount of salaries tax owed in the Netherlands, both the amount referred to in paragraph 1 and an additional amount, equal to the difference between the amount of Dutch salaries tax owed and the lower amount of Dutch salaries tax that would have been owed if the employee had not requested that the credits referred to in paragraph 2 be disregarded, will be deducted from the employee’s salary as referred to in article 4.8, paragraph 1.
2. Salaries tax owed in the Netherlands is remitted directly by the employer. In calculating the amount of salaries tax owed, unless the employee requests otherwise in writing, the employer takes account of the general tax credit and employed person’s tax credit prescribed in the Salaries Tax Act 1964 or comparable tax credits, by whatever name they are known.
3. If the employer has remitted too much salaries tax to the Dutch tax authorities, the employee is required to cooperate with the employer 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.
4. If, at the written request of the employee, the employer disregards the credits referred to in paragraph 2 in calculating the amount of salaries tax owed in the Netherlands, both the amount referred to in paragraph 1 and an additional amount, equal to the difference between the amount of Dutch salaries tax owed and the lower amount of Dutch salaries tax that would have been owed if the employee had not requested that the credits referred to in paragraph 2 be disregarded, will be deducted from the employee’s salary as referred to in article 4.8, paragraph 1.