The Inland Revenue has announced the various standard amounts and flat rates applicable for payroll tax for 2025 in a annex to the payroll tax newsletter 2025.
Usual wage
This shows that the minimum salary that a DMS should in principle enjoy from his BV will not be increased in 2025. This will remain €56,000. Of course, the DGA himself decides what salary he receives.
Incidentally, the customary pay scheme may require that this salary exceeds €56,000. The tax authorities must then substantiate that the salary from the most comparable employment is higher.
Volunteers
The standard amounts for the volunteer scheme do not change either. This scheme may be applied if the volunteer does not receive a total of more in compensation (money) and benefits in kind (in kind) per year than €2,100 and no more than €210 per month. What does change is the “hourly rate”. A volunteer exists when the compensation received per hour does not exceed €5.60 (for volunteers under 21: €3.30). That will be in 2024: €5.50/€3.25).
You can find more information on the volunteer scheme in our factsheet.
Other packages
The tax-free allowance for business kilometres does not change: €0.23/km.
The valuation of a meal consumed at the workplace goes up by a penny from €3.90 to €3.95.
The same applies to the tax-free allowance for working from home: from €2.35 to €2.40.
The headroom under the working expenses scheme will be widened somewhat. In 2025, this space will equal 2% (2024: 1.92%) of the wage bill up to €400,000 and over the wage bill above this amount 1.18% (unchanged).
The fact that the final levy for continuously and alternately used vans will be increased from €300 to €438 has already been discussed at length during the discussion of the 2025 tax plans. This increase will catch up with the indexation of many years.