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Payroll 2021-10

Consequences of the adjustments to the Aof premium

Differentiated Aof premiums as of 2022 Through a reduction in the Aof premium for small enterprises, the government wants to further accommodate these organizations in terms of costs related to ill employees. The lower Aof premium is scheduled to go into effect on January 1, 2022. Medium-sized and large enterprises will in turn have to pay a higher Aof premium. In other words, 2022 will see the introduction of differentiated Aof premiums. But what exactly does this mean? Organizations make a mandatory periodic contribution to the ‘arbeidsongeschiktheidfonds’ (Work Disablement Fund), abbreviated as ‘Aof’. This allows their employees to receive a benefit upon becoming work disabled. This mandatory contribution is called the Aof premium. Currently, all organizations pay the exact rate in Aof premium: 7.53% of (...)

Prinsjesdag: what to expect on September 21?

On September 21, 2021, the cabinet of the Dutch government will officially announce its tax plans and regulations for 2022. Previously, the cabinet already leaked out they will introduce a tax-exemption for homeworking allowances, which employers can pay to their employees to cover the extra costs of working from home. The precise conditions of the exemption are not yet known. Having an untaxed homeworking allowance is meant to take away the uncertainty felt by many (...)