During calculation of wage tax, social insurance contributions and compensatory allowance [overhevelingstoeslag], the '8% rule' [8%-regeling] is applied. This means that an additional expense allowance [kostenaftrek] is deducted from the annual wage. The following parameters influence the calculation for employees younger than 65:
The data is part of the standard delivery. In this step you can enter new values yourself if necessary.
For 1995, the following rules are valid for the application of the 8% rule for employees younger than 65:
The following values are defined:
You can modify data if necessary. Please note when making changes, you must always use the data defined by the tax authorities.