Payroll tax reduction
The payroll tax reduction is a reduction of the wage tax and/or national insurance contributions. The components of this tax credit depend on the form of wages you pay and the employee's age. You may apply the payroll tax reduction solely when the employee has submitted a written request for you to do so. See Obtain the payroll taxes details.
The payroll reduction is taken into account in the wage tax tables. You can check the tables for 2020, 2019, 2018 and 2017 on the webpage belastingdienst.nl/tabellen (only available in Dutch). For 2016 and 2015 you can download the wage tax tables (only available in Dutch).