The standard amount for the customary wage has been set for 2016 (unchanged from 2014 and 2015) at € 44.000. Unfortunately, therefore, there is no salary increase in 2016 for the director-shareholder (DGA). At least when his salary is equal to the standard customary wage.
Usual wage
The customary salary is the gross salary paid to the employee in the most comparable employment to that of the DGA. The DGA's gross salary must be at least 75% of this customary wage (until 2014, instead of 75%, at least 70% had to be paid to the DGA). This can obviously be substantially above the norm of €44,000. If the DGA receives a gross salary that is lower than 75% of the customary wage, the Tax Authorities can deduct payroll tax on the difference.
Medical specialists practising their profession through a personal holding company were able to agree with the tax authorities in 2015 on a settlement agreement conclude on the basis of which they could suffice with payment of a gross salary of €120,000 (75% of €160,000).
A DGA salary lower than € 44,000 is of course also possible in specific situations. The DMS must then demonstrate that the lower salary still meets the customary pay scheme.
If the customary wage is €5,000 or less and is not paid to the DGA, no payroll tax needs to be paid.
DGA
For the purposes of the customary pay scheme, a DGA is the person who performs work for the benefit of an entity (usually a B.V., but the customary pay scheme also applies in respect of a cooperative society) in which he holds a substantial interest. The employee holds a substantial interest if he holds 5% or more of the issued capital of a B.V. (or 5% or more in a certain type of issued shares). The partner of the DGA must also receive at least 75% of the customary salary applicable to him or her from the entity.