In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
As an entrepreneur with staff, you have to deal with issues related to payroll taxes. Payroll tax is the tax deducted from an employee's salary. The employer pays this tax directly to the tax authorities.
The payroll tax consists of the components: wage tax, national insurance contributions, employee insurance contributions and an income-related contribution for the Health Insurance Act. Together, these make up income tax.
Before an employee is employed, the employer must register with the Tax Administration. After that, you will receive a payroll tax number to file the payroll tax return. As entrepreneur and employer, you file the payroll tax return. Belastingadviseur Eindhoven also takes care of the registration with the Belastingdienst, should you want help with that.
Levy rebates are reductions on payroll taxes. As a result, you have to pay less tax for the employee to the Belastingdienst. In any case, you have to take into account the general tax credit and the labour rebate. You need to apply the reduction using the form ‘Model tax return for payroll taxes’. You can download the levy rebate form here.
What tax credits are available?
Do you hire staff through an intermediary? Then the intermediary must pay the wage taxes for these staff. If they fail to do so, the tax authorities may hold you liable. A contractor who outsources his work to a subcontractor is also responsible for paying his wage tax or national insurance contributions.
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Because of levy rebates, you will have to pay less tax. Levy rebates are deductions from income tax and national insurance contributions. As a result, you pay less tax and contributions.
In the table below, you can see the calculation of this levy rebate, along with the changes that will apply in 2025.
Taxable income from work and home 2024 | Levy rebate 2024 | Taxable income from work and home 2025 | Levy rebate 2025 |
up to €24,813 | € 3.362 | up to € 28,406 | € 3.068 |
from €24,813 to €75,518 | €3,362 - 6.630% x (taxable income from work and home - €24,812) | from € 28,406 to € 76,817 | € 3,068 – 6,337 % x (taxable income from work and home - € 28,406) |
from €75,518 | € 0 | from € 76,817 | € 0 |
The labor rebate is the tax rebate you get when you work. The amount of the labor rebate depends on age and the amount of working income. Since 2023, the payment of the labor rebate to the least-earning partner has been eliminated.
In 2025, the maximum labour rebate is €5,599 (was €5,532 in 2024). From an income of € 43,071 (was € 39,958 in 2024), the labour rebate becomes progressively lower. The rate of reduction is 6.51%. Note that the government increases the labor rebate and introduces a different accrual rate. In 2024, this reduction is adjusted. The changes are as follows:
Taxable income from work and home 2024 | Labour rebate 2024 | Taxable income from work and home 2025 | Labour rebate 2025 |
Up to € 11.491 | 8.425% x income from work | up to € 12.169 | 8,053% x income from work |
from €11,491 to €24,821 | € 968 + 31.433% x (income from work - € 11,490) | from € 12.169 tot € 26.288 | € 980 + 30,03% x (income from work – € 12.169) |
from €24,821 to €39,958 | €5,158 + 2.471% x (income from work - €24,820) | from € 26.288 tot € 43.071 | € 5.220 + 2,258% x (income from work – € 26.288) |
from €39,958 to €124,935 | € 5.532 – 6,51% x (income from work – € 39.857) | from € 43.071 to € 129.078 | € 5.599 – 6,51% x (income from work – € 43.071) |
from € 124,935 | € 0 | from € 129.078 | € 0 |
Do you have a tax question about staff or personal income? Or would you like to outsource the company's payroll to a payroll agency? Then contact for an introduction consultation.
In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
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