For listed companies, the fictitious employment relationship applies from January 1, 2018 only to the executive director. For the non-executive director, the company is no longer obliged to deduct and pay withholding taxes. The director himself must ensure payment of income tax and the income-related healthcare premium.

The non-executive director may still be subject to payroll tax at his own request by using the opting-in arrangement. The importance of this may, for example, lie in the application of the 30% ruling.

Action is therefore required when the 30% facility was applied in 2017 to the remuneration of non-executive directors.