Table 12: Other amounts for 2023

Standard amount for	Amount	Percentage
Healthcare Insurance Act (Zvw): employer's levy Zvw	N/A	6.68%
Healthcare Insurance Act (Zvw): withholding of the contribution Zvw	N/A	5.43%
Healthcare Insurance Act (Zvw): seafarers (including share fishermen)	N/A	0.00%
Minimum customary wage for shareholders with substantial interest	€51,000	N/A
Pseudo-final levy on severance payments exceeding	€576,000	N/A
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	€41,954.00	N/A
Payroll tax threshold for 30% facility: salary employee with specific expertise who is not yet 30 years old	€31,891.00	N/A
Volunteer scheme (no salary): standard amount per year	€1,900.00	N/A
Volunteer scheme (no salary): standard amount per month	€190.00	N/A
Volunteer scheme (no salary): standard amount per hour for 21 years and older	€5.00	N/A
Volunteer scheme (no salary): standard amount per hour for those younger than 21	€2.75	N/A
Addition to health insurance scheme: maximum value for free provision	€27.00	N/A
Value of meals: addition per breakfast/lunch/dinner	€3.55	N/A
Value of housing and accommodation: addition per day	€6.10	N/A
Lump-sum payments annuity payments taxed at 52% rate, if the lump-sum is more than	€4,898	N/A