Table 12: Other amounts for 2023
| Standard amount for | Amount | Percentage |
|---|---|---|
| Healthcare Insurance Act (Zvw): employer’s levy Zvw | 6.68% | |
| Healthcare Insurance Act (Zvw): Withholding of the contribution Zvw | 5,43 % | |
| Healthcare Insurance Act (Zvw): seafarers (including share fishermen) | 0,00 % | |
| Minimum customary wage for shareholders with substantial interest | € 51.000 | |
| Pseudo-final levy on severance payments exceeding | € 576.000 | |
| 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 | |
| Payroll tax threshold for 30% facility: salary employee with specific expertise who is not yet 30 years old | € 31.891,00 | |
| Volunteer scheme (no salary): standard amount per year | € 1.900,00 | |
| Volunteer scheme (no salary): standard amount per month | € 190,00 | |
| Volunteer scheme (no salary): standard amount per hour for 21 years and older | € 5,00 | |
| Volunteer scheme (no salary): standard amount per hour for those younger than 21 | € 2,75 | |
Addition to health insurance scheme
|
€ 27,00 | |
| Value of meals: addition per breakfast/lunch/dinner | € 3,55 | |
| Value of housing and accommodation: addition per day | € 6,10 | |
| Lump-sum payments annuity payments taxed at 52% rate, if the lump-sum is more than | € 4.898 |
