Table 1: Graded tax system payroll taxes 2017

 

Grade

Annual wages

Payroll taxes contribution

Up to state pension age

State pension age and older, 
born in 1946 or later

1

up to and including € 19,982

36.55%

18.65%

2

€ 19,983 - € 33,791

40.80%

22.90%

3

€ 33,792 - € 67,072

40.80%

40.80%

4

€ 67,073 or more

52.00%

52.00%

For employees of the state pension age and older - born in 1945 or before - the following grades apply:

Grade

Annual wages

Payroll taxes contribution

State pension age and older,
born in 1945 or earlier

1

up to and including € 19,982

18.65%

2

€ 19,983 - € 34,130

22.90%

3

€ 34,131 - € 67,072

40.80%

4

€ 67,073 or more

52.00%

The rate in the 3rd and 4th grade is fully composed of wage tax. The rate of the 1st and 2nd grade is composed as follows:

Grade

Type of contribution

Up to state pension age

State pension age and older

1

Old Age Pensions Act contribution

17.90%

Not applicable

Surviving Dependants Act contribution

0.10%

0.10%

Exceptional Medical Expenses Act contribution

9.65%

9.65%

Wage tax

8.90%

8.90%

total

36.55%

18.65%

2

Old Age Pensions Act contribution

17.90%

Not applicable

Surviving Dependants Act contribution

0.10%

0.10%

Exceptional Medical Expenses Act contribution

9.65%

9.65%

Wage tax

13.15%

13.15%

total

40.80%

22.90%

 


 

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