The Dutch State Secretary of Finance has proposed, in a letter to the Lower House, postponing the effective date of the Uniform Wage Definition law to January 1, 2013, from January 1, 2012.
At this moment, there is a difference between the wages for wage tax, the wages for levying social insurance premiums, and the wages for the income related contribution for the Healthcare Insurance Act. The proposed Uniform Wage Definition law needs to streamline this system, as well as simplify the payslip.
The postponement is connected to the introduction of the New Supplementary Benefits Act. The new supplementary benefits system is the first system of the tax authorities that is based on events that may occur during the lifetime of a citizen. The tax authorities are then in a position to process possible changes in income or family situation for all supplementary benefits at the same time.
A recent study has shown that the introduction of a uniform wage definition will influence the amount of the care benefit. The extra year provided by the postponement shall, therefore, be used to find a proper solution.