{"id":43378,"date":"2020-07-23T08:54:03","date_gmt":"2020-07-23T06:54:03","guid":{"rendered":"https:\/\/limes-int.com\/effect-of-30-ruling-not-being-applied-in-payroll\/"},"modified":"2020-07-23T08:54:03","modified_gmt":"2020-07-23T06:54:03","slug":"effect-of-30-ruling-not-being-applied-in-payroll","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/effect-of-30-ruling-not-being-applied-in-payroll\/","title":{"rendered":"Effect of 30% ruling not being applied in payroll"},"content":{"rendered":"<p>If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected.<\/p>\n<p>According to the District Court of The Hague, not applying the 30% facility is an employment law issue between employer and employee.<\/p>\n<p>Although the appeal period for this ruling has not yet expired, it does emphasize the importance of correctly processing the 30% facility in the payroll.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected. According to the District Court  [&#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-43378","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43378","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=43378"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43378\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43378"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}