- 30% ruling
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Are you holding shares in a company and are you working as director of this company? In that case you have to keep the customary wages in mind. This means that you will have to receive wages customary for the level and duration of your work.
The wages for 2015 must at least amount to the highest of the following amounts:
In 2015, a number of changes are going to take place in the customary wages scheme:
– Your wages will have to be checked against the employee with the most similar employment;
– The efficiency margin will be adjusted from 30% to 25%. This means your wages may be 25% lower than commercially customary in the market. In this context the difference between directors/major shareholders and ‘ordinary’ employees is reduced.
Do you have any questions regarding the 2015 customary wages for directors/major shareholders? Please contact WePayPeople at +31 (0)20 716 3384.
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