Table 12: Other amounts for 2024

Standard amount for	Amount	Percentage
Healthcare Insurance Act (Zvw): employer’s levy Zvw	N/A	6.57%
Healthcare Insurance Act (Zvw): withholding of the contribution Zvw	N/A	5.32%
Healthcare Insurance Act (Zvw): seafarers (including share fishermen)	N/A	0.00%
Minimum customary wage for shareholders with substantial interest	€56,000.00	N/A
Pseudo-final levy on severance payments exceeding	€672,000.00	75.00%
Pseudo-final levy on RVU	N/A	52%
Surrender of life annuities, if surrender amount is more than	€5,364.00	52%
Anonymous persons rate	N/A	52%
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	€46,107.00	N/A
Payroll tax threshold for 30% facility: salary employee with specific expertise who is not yet 30 years old	€35,048.00	N/A
Capping 30% facility Standards for Remuneration Act (WNT-norm, Wet normering topinkomens)	€233,000.00	N/A
Volunteer scheme (no salary), section 18.20 'Handboek Loonheffingen': standard amount per year	€2,100.00	N/A
Volunteer scheme (no salary), section 18.20 'Handboek Loonheffingen': standard amount per month	€210.00	N/A
Volunteer scheme (no salary), section 18.20 'Handboek Loonheffingen': standard amount per hour for 21 years and older	€5.50	N/A
Volunteer scheme (no salary), section 18.20 'Handboek Loonheffingen': standard amount per hour for those younger than 21	€3.25	N/A
Addition to health insurance scheme, section 21.1.1 'Handboek Loonheffingen': maximum value for free provision	€27.00	N/A
Value of meals: addition per breakfast/lunch/dinner	€3.90	N/A
Value of housing and accommodation: addition per day	€6.70	N/A
Artists scheme: consumptions during work hours, untaxed reimbursement per day	€0.55	N/A