INCOME TAX

Wage tax

Table of contents

As an entrepreneur with staff, you have to deal with wage tax issues. Learn what it entails here.

As an entrepreneur with staff, you have to deal with issues related to wage taxes. Wage tax is the tax deducted from an employee's salary. The employer pays this tax directly to the tax authorities.

What does wage tax consist of?

The income tax/levy consists of the components: wage tax, national insurance contributions, employee insurance contributions and an income-related contribution for the Health Insurance Act. Together, these make up income tax.

Signing up for wage tax

Before an employee is employed, the employer must register with the Tax Administration. After that, you will receive a wage tax number to file the wage tax return. As entrepreneur and employer, you file the wage tax return. Belastingadviseur Eindhoven also takes care of the registration with the Belastingdienst, should you want help with that.

Wage tax credit

Tax credits are reductions in wage taxes. As a result, you have to pay less tax for the employee to the tax authorities. In any case, you have to take into account the general levy rebate and the labour rebate. Je dient de korting toe te passen aan de hand van het formulier ‘Model tax return for wage taxes’. You can download the levy rebate form here.

What tax credits are available?

General levy rebate
Labour rebate
Income-dependent combination discount
Elderly tax credit
Young disabled person's tax credit
Life course savings scheme
Tax credit for green investments

Wage taxes on hiring or subcontracting

Do you hire staff through an intermediary? Then the intermediary must pay the wage taxes for these staff. If they fail to do so, the tax authorities may hold you liable. A contractor who outsources his work to a subcontractor is also responsible for paying his wage tax or national insurance contributions.

Heffingskorting 2023 en 2024

Door heffingskortingen hoef je minder belasting te betalen. Heffingskortingen zijn kortingen op de inkomstenbelasting en premie volksverzekeringen. Hierdoor betaal je minder belasting en premies.

In de onderstaande tabel kunt u de berekening van deze heffingskorting zien, samen met de wijzigingen vanaf 2024.

Belastbaar inkomen uit werk en woning 2023	Algemene heffingskorting 2023	Belastbaar inkomen uit werk en woning 2024	Algemene heffingskorting 2024
tot € 22.661	€ 3.070	tot € 24.813	€ 3.362
vanaf € 22.661 tot € 73.031	€ 3.070 − 6,095% x (belastbaar inkomen uit werk en woning – € 22.660)	vanaf € 24.813 tot € 75.518	€ 3.362 – 6,630% x (belastbaar inkomen uit werk en woning – € 24.812)
vanaf € 73.031	€ 0	vanaf € 75.518	€ 0

Arbeidskorting 2023 en 2024

The labour rebate is the levy rebate you get when you work. The amount of the labour rebate depends on age and the amount of working income. From 2023, the payment of the labour rebate to the least-earning partner will cease.

In 2023 is de maximale arbeidskorting € 5.052 (was € 4.260 in 2022). Vanaf een inkomen van € 37.697 (was € 36.650 in 2022) wordt de arbeidskorting steeds lager. Het afbouwpercentage bedraagt 6,51% (was 5,86% in 2022). Let op: het kabinet verhoogt de arbeidskorting en introduceert een ander opbouwtraject. Vanaf 2024 Is deze korting weer aangepast. De wijzigingen zijn als volgt:

Belastbaar inkomen uit werk en woning 2023	Labour rebate 2023	Belastbaar inkomen uit werk en woning 2024	Arbeidskorting 2024
tot € 10.741	8,231% x arbeidsinkomen	tot € 11.491	8,425% x arbeidsinkomen
vanaf € 10.741 tot € 23.201	€ 884 + 29,861% x (arbeidsinkomen – € 10.740)	vanaf € 11.491 tot € 24.821	€ 968 + 31,433% x (arbeidsinkomen – € 11.490)
vanaf € 23.201 tot € 37.691	€ 4.605 + 3,085% x (arbeidsinkomen – € 23.201)	vanaf € 24.821 tot € 39.958	€ 5.158 + 2,471% x (arbeidsinkomen – € 24.820)
vanaf € 37.691 tot € 115.295	€ 5.052 – 6,510% x (arbeidsinkomen – € 37.691)	vanaf € 39.958 tot € 124.935	€ 5.532 – 6,510% x (arbeidsinkomen – € 39.857)
vanaf € 115.295	€ 0	vanaf € 124.935	€ 0

Question about wage tax?

Do you have a tax question about staff or personal income? Or would you like to outsource the company's payroll to a payroll agency? If so, get in touch for an introduction.