Pay transparency also applies to employers with fewer than 100 employees
EUPTDNo reporting obligation does not mean that pay decisions are automatically easy to explain. For smaller employers in particular, this presents a practical challenge.
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No reporting obligation does not mean that pay decisions are automatically easy to explain. For smaller employers in particular, this presents a practical challenge.
The Dutch Tax Administration has adjusted the form ‘Model Opgaaf gegevens voor de loonheffingen’. This change has direct consequences for employees who apply the payroll tax credit and for employers who are responsible for accurate payroll administration.
On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.