The following wage items are not part of the basis for the employer levy high wages in 2014:
- Wage that was provided to the employee in 2012 or earlier, but that was taxed in 2013 (through a correction notice);
- Wage that was provided to the employee in 2013, but that was taxed in 2014 (through a correction notice);
- Wage on which the Netherlands were not allowed to levy wage tax e.g. on the basis of a double tax treaty;
- Wages from “previous employment”, e.g. severance payments.
We advise to check the basis used.
This week the lower court approved the employer levy high wages 2013. However, parties have announced that they will lodge an appeal to these decisions. To be continued…
