Netherlands: Payroll tax, social security contribution | KPMG | GLOBAL
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Netherlands: Payroll tax, social security contribution proposals for 2017 legislation

Netherlands: Payroll tax, social security contribution

The Dutch Cabinet included in its "Budget Day" package of measures, presented on 20 September 2016 to the Lower House, certain proposals that would affect:


Related content

  • Payroll tax and social security contributions
  • The research and development (R&D) remittance reduction
  • The basic allowance for foreign taxpayers 

The proposals generally are intended to be effective 1 January 2017, unless another effective date is explicitly stated. 

Also, other legislative measures that have already been adopted and are scheduled to be effective beginning 1 January 2017 are the Motor Vehicles Memorandum (Implementation) II Act and the Salary Costs (Incentive Allowances) Act. 


Read a September 2016 report prepared by the KPMG member firm in the Netherlands

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