Calculating payroll taxes
You calculate the payroll taxes on the wages. The wages are understood as everything the employee receives pursuant to the employment contract. The point of departure is that the wage is the same for all payroll taxes: we call this the uniform wage concept.
Forms of wages
The Tax and Customs Administration makes a distinction between wages from present employment and wages from previous employment. Both these categories can include a variety of forms of wages. The most important forms of wages are wages in monetary terms, such as the employee's salary, holiday allowance, overtime pay, commission, year-end bonus (the 13th month) and all other monetary payments to the employee. In addition to these monetary payments, you may also pay your employee in kind, for example with meals. In addition, you may also grant the employee entitlements, reimbursements and provisions.
When do you carry out the calculations?
This section contains further information about: