Global

Details

  • Service: Tax, International Corporate Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/3/2012

The Netherlands - Proposed changes to payroll tax, social security 

October 3:  The Cabinet presented on “Budget Day”—18 September 2012—six bills to the Lower House that included changes to the payroll tax, remittance reductions, and social security provisions under current law.

The amendments are intended to be effective 1 January 2013; however, the bills are subject to discussion by parliament.


Among the proposals are measures concerning:


  • A uniform definition of salary for purposes of payroll tax and social security contributions
  • The tax treatment of company cars
  • Employer contributions to a general unemployment fund
  • For small and medium size businesses, changes to the research and development (R&D) remittance reduction
  • Financial incentives for large companies for “flexi-workers”
  • A uniform definition of self-employed individuals
  • Education remittance reduction

Read an October 2012 report prepared by the KPMG member firm in the Netherlands: Budget Day 2012: changes to payroll tax, remittance reductions, and social security




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