Employee

/Employee

Employee

In the Payroll Tax Act an employee is anyone performing dependent services for wages that his employer is paying.
Director-shareholders are also considered employees, but freelancers and self-employed persons are not.

Only employees are eligible to benefit from the 30% ruling. Freelancers and self-employed persons that want to benefit from the 30% ruling can therefore only do so if they become an employee. In order to become an employee they have to find an employer or payrolling company, or become director-shareholders of their newly set up entity. For assistance with this, please contact us.

Technical reference (for tax professionals): Payroll Tax Act, article 2.

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