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    Do you know your percentages?

    It is important to know the percentages of the ‘vrije ruimte’ (the scope of possible tax-free aggregated personnel costs) to avoid a scenario where you exceed it. The scope has changed various times in the last few years. In 2019, the ‘vrije ruimte’ was 1.2% of the total wage bill. In 2020, however, this was changed to 1.7% for the first € 400,000 of the total wage bill and 1.2% for the remaining part. Then, in April 2020, the ‘vrije ruimte’ was increased again due to the coronavirus pandemic, to 3% for the first € 400,000. This increase is only in effect for 2020.
    As of 2021, the government plans to reduce the 1.2% applicable to the part of the wage bill above € 400,000 to 1.18%. If you exceed the ‘vrije ruimte’, you must pay a final levy (‘eindheffing’ in Dutch) of 80% over the excess amount. This was the case in 2019 and 2020, and will remain in effect for 2021.

    year applicable to the first € 400,000 applicable to the remaining part
    2019 1.20% 1.20%
    2020 – original 1.70% 1.20%
    2020 – after coronavirus pandemic 3.00% 1.20%
    2021 1.70% 1.18%
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