{"id":43224,"date":"2014-05-09T06:53:08","date_gmt":"2014-05-09T04:53:08","guid":{"rendered":"https:\/\/limes-int.com\/16-employers-levy-high-wages-have-you-taken-into-account-the-correct-basis\/"},"modified":"2014-05-09T06:53:08","modified_gmt":"2014-05-09T04:53:08","slug":"16-employers-levy-high-wages-have-you-taken-into-account-the-correct-basis","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/16-employers-levy-high-wages-have-you-taken-into-account-the-correct-basis\/","title":{"rendered":"16% Employer\u2019s levy high wages &#8211; Have you taken into account the correct basis?"},"content":{"rendered":"<p>The following wage items are not part of the basis for the employer levy high wages in 2014:<\/p>\n<ul>\n<li>Wage that was provided to the employee in 2012 or earlier, but that was taxed in 2013 (through a correction notice);<\/li>\n<li>Wage that was provided to the employee in 2013, but that was taxed in 2014 (through a correction notice);<\/li>\n<li>Wage on which the Netherlands were not allowed to levy wage tax e.g. on the basis of a double tax treaty;<\/li>\n<li>Wages from \u201cprevious employment\u201d, e.g. severance payments.<\/li>\n<\/ul>\n<p>We advise to check the basis used.<\/p>\n<p>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&#8230;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43224","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43224"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43224\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43224"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}