With effect from 1 January 2022, the minimum salary that a director and major shareholder (DGA) must earn has been increased to €48,000.
Usual wage
A DGA is a person who holds 5% or more of the issued share capital of a private limited company (BV). Where a DGA works for that company, they must receive a salary that is at least equal to the higher of:
- 75% of wages from the most comparable employment;
- the wages of other employees working for the private limited company (or the group);
- € 48.000.
The latter amount was increased by €1,000 as at 1 January 2022 compared with 2021.
The customary salary also applies to the director-owner’s partner, if they work for the private limited company.
Bearing
There may be circumstances that justify a director and major shareholder (DMS) receiving a lower salary. The DMS must then provide evidence to support this. From 2022 onwards, it will no longer be possible to rely on the exemptions that applied in 2020 and 2021 in the context of the COVID-19 crisis.