As of January 1, 2013 the income related health care premium became a cost for the employer. This does not constitute taxable wage for the employee. The same applies to comparable employer contributions to foreign mandatory health insurance systems. Recently this was confirmed by a decision of the Dutch State Secretary of Finance and was further elaborated for 37 countries.
We advise to check the Dutch payroll as of January 1, 2013 and make adjustments where necessary in this respect.
