Employers must pay the 16% employer’s levy within one month after the tax period covering 31 March 2014. This levy is due insofar as an employee’s wage from present employment in 2013 exceeded EUR 150,000.
Wage on which the Netherlands were not allowed to levy wage tax, e.g. on the basis of a double tax treaty, is excluded. Same applies to the one-time buy off in 2013 of a life-course savings scheme that was valued at 80%.
We advise to object against this levy within 6 weeks from the day of payment. We would gladly assist you with this.
