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    Manual on Payroll Tax 2021 has been published

    The Dutch tax authority has published the ‘Handboek Loonheffingen 2021’ (Manual on Payroll Tax 2021) online. In this manual, you will find all information pertaining to payroll tax in 2021. The changes mentioned in the already published ‘Nieuwsbrieven Loonheffing 2021’ (Newsletters Payroll Tax 2021) have also been included in the Manual, as have the temporary changes which apply as a result of the coronavirus measures. As usual, the first chapters of the manual provide a step-by-step plan. However, this year two additional steps have been added. These deal with the chapters on ‘loontijdvakkensystematiek’ (wage period system used for the calculation of certain benefits and premiums) and ‘voortschrijdend cumulatief rekenen’ (which translates loosely as ‘progressive, cumulative calculating’ and refers to a calculation method in which not only the current period is taken into consideration, but also previous ones).

    Tuition fees

    In addition, the manual also includes information on the possibilities to reimburse the tuition fees of your employees’ children, the temporary job-related investment tax credit (BIK tax credit) and the temporary ‘RVU-drempelvrijstelling’ (the threshold amount on a payment part of an Early Retirement Scheme which is exempt from a levy as penalty). Examples on the latter topic have been added in the appendices to the manual. The Manual on Payroll Tax 2021 is only available in Dutch and in PDF, which can be downloaded from

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