NLD Tax published Payroll Tax Newsletter 2025 containing information about the new rules for withholding and paying payroll taxes from Jan. 1, 2025.
Follows NLD GVT Jul. 2024 issued decree on payroll tax deduction, see #220394.
Topics
Clarification and expansion of targeted exemption for public transport subscriptions.
Abolition of low-income benefit; wage cost benefits changes; reduction of hour standard in event of revision for general unemployment fund (AWf) premium differentiation.
Increase of final levy for vans; changes to expat scheme (30% scheme).
Lifting of enforcement moratorium, end of model agreements; payroll tax return.
Additional Topics
Any additions to the topics in this 1st edition and changes from the 2025 Tax Plan or other laws will be included in the next edition of the newsletter.
The rates, amounts and percentages for 2025 will be published in the first half of December as a separate attachment to this newsletter.
