In March 2013, employers will have to include a one-off levy of 16% for high salaries in their wage tax return. This employer levy will be determined for each employee and will amount to 16% of the taxable salary received as current employment income in 2012 that exceeds EUR 150,000. Taxable salary includes such items as bonuses and remuneration in kind, such as the addition for the private use of a company car. The base for the levy also includes the salary that employees receive from a company affiliated with their employer (on condition that that salary received from the affiliated company is subject to Dutch wage tax). This employer levy will not be due, however, on income from previous employment, such as severance payments and pension benefits.

Additional rules regarding the definition of salary for the purposes of imposing the employer levy for 2012 will be implemented by way of an governmental decree. The intention of this decree is to prevent improper use.

The additional wage tax contribution entailed by this temporary regulation will be deductible for corporation income tax purposes, and cannot be recovered from the employees involved. This regulation will only apply for the year 2013 and will lapse in 2014.

The employer wage tax levy due on excessive severance payments (more than EUR 531,000) will be increased from 30% to 75%. The threshold of EUR 531,000 will not be indexed.