{"id":43236,"date":"2014-12-10T08:03:36","date_gmt":"2014-12-10T07:03:36","guid":{"rendered":"https:\/\/limes-int.com\/16-employer-levy-on-high-wage-not-applicable-to-bonus-payment\/"},"modified":"2014-12-10T08:03:36","modified_gmt":"2014-12-10T07:03:36","slug":"16-employer-levy-on-high-wage-not-applicable-to-bonus-payment","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/16-employer-levy-on-high-wage-not-applicable-to-bonus-payment\/","title":{"rendered":"16% employer levy on high wage not applicable to bonus payment"},"content":{"rendered":"<p>Last week on 4 December the Dutch court of Noord-Holland decided the 16% employer levy on high wage was in contradiction with the &#8216;principle of foreseeability&#8217;.  The levy related to a bonus payment made in February 2012 which was before the first indication of the envisaged introduction of the employer levy on 26 April 2012.<br \/>\nThe Court ordered the levy must be reversed.<\/p>\n<p>You may still have a possibility to file an objection if the 16% employer levy was applied in relation to year 2012 wages.<br \/>\nFiling of objections, however, need to be planned carefully, also taking into account agreements (if any) concluded with the Tax Administration regarding allignment with a separate principle or test case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Last week on 4 December the Dutch court of Noord-Holland decided the 16% employer levy on high wage was in contradiction with the &#8216;principle of foreseeability&#8217;. The levy related to a bonus payment made in February 2012 which was before the first indication of the envisaged introduction of the employer  [&#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-43236","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43236","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=43236"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43236\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43236"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}