The Tax Authority has published a COVID supplement to the 2020 payroll tax handbook on its website. This supplement covers all the changes that applied to payroll taxes in 2020 as a result of the coronavirus measures, which are not reflected in the main handbook itself.
The COVID supplement covers changes relating to:
- Relaxed administrative obligations for payroll taxes
- WW premium differentiation: extended deadline for recording the employment contract in writing
- Adjustment to the reassessment of the low WW premium for permanent employees who worked more than 30% overtime
- Deferred payment of tax debts
- Late-payment fines waived
- Wider release of funds from the G-account (a blocked account used in the construction and staffing sectors)
- Reduction of the customary-salary rule for director-shareholders
- Cross-border workers, home-working days
- Widened free allowance under the Work-Related Costs Scheme
- Fixed cost allowances may continue, except under the 30% ruling
- Fixed travel-expense allowances may continue
- Tax-free face-mask reimbursement
For the 2020 Payroll Tax Handbook and the COVID supplement, click here (in Dutch).
Questions about the above? Please contact one of Sørensen Advocaten’s employment lawyers. Call: +31 (0)10-2492444
