Additional tax measures for employers April 14

On April 14, the Dutch government announced additional tax measures. These serve as a supplement to the previously announced economic emergency packages, which we are including corona file have also written about it extensively. On Tuesday, State Secretary Vijlbrief announced that there will be relaxation for employers regarding the administrative burden and the processing of travel expenses in payroll taxes.

Employers have legal administrative obligations for payroll taxes. Current circumstances may mean that employers can only partially or not fulfill these obligations. For example, consider determining the identity of a new employee with an original ID. Failure to identify in time can lead to the application of the 52 percent anonymity rate. The Tax Authorities will handle this flexibly from now on.

This also applies to the fixed travel allowance. The current circumstances are causing many changes in the travel pattern of employees. This change may mean that employers have to adjust the fixed travel allowance or partially include it in the salary. The Tax Authorities see this as undesirable. This decision therefore stipulates that an employer who currently offers a fixed travel allowance does not have to impose any consequences on this. 

You can find more information in the letter to Parliament.