Tax class 5 is used for employees entitled to a basic tax-free allowance, the standard single parent allowance AND an additional single parent allowance [alleenstaande-ouderenaftrek AND aanvullende alleenstaande-ouderenaftrek] (all calculated based on annual wage). In this step you can enter the exemption limit for tax class 5.
This data is part of the standard delivery. Please note that you can enter new values if necessary.
This regulation is applicable for unmarried employees
The tax-free amount for tax class 5 is defined in the system.
You can modify data if necessary. Please note that when making changes, you must always use the data defined by the tax authorities.