{"id":1032,"date":"2021-01-07T15:14:22","date_gmt":"2021-01-07T14:14:22","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/weer-salarisverhoging-voor-de-dga\/"},"modified":"2026-03-03T10:33:56","modified_gmt":"2026-03-03T09:33:56","slug":"another-pay-rise-for-the-director-and-major-shareholder","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/weer-salarisverhoging-voor-de-dga\/","title":{"rendered":"Another pay rise for the director and major shareholder"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8169\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20200713_Euro.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>As was the case last year, the salary of the director and majority shareholder (DGA) has been increased by \u20ac1,000 with effect from 1 January 2021. That is, provided that salary is equal to the standard amount under the customary remuneration scheme.<\/p>\n<h4>Standard amount<\/h4>\n<p>The director and major shareholder has the final say in his or her private limited company and can therefore decide for themselves what salary they receive for the work carried out for the company. Recently, in our article, we explained <a href=\"https:\/\/vwg.nl\/en\/nieuws\/salary-or-dividend\/\" target=\"_blank\" rel=\"noopener\">Salary or dividend?<\/a>, which shows that it is often worthwhile to receive dividends rather than a salary from an early stage.<\/p>\n<p>However, tax legislation stipulates that the director-major shareholder\u2019s gross annual salary in 2021 must be at least \u20ac47,000 (in 2020, this was \u20ac46,000). This rule also applies to the director-major shareholder\u2019s tax partner, if they work for the private limited company.<\/p>\n<h4>Higher or lower<\/h4>\n<p>If the director and major shareholder considers that a salary customary for his or her work is lower than the standard amount, he or she must substantiate this with sound arguments.<\/p>\n<p>Where the salary exceeds the customary level, the burden of proof lies with the Tax and Customs Administration; however, if the director and major shareholder (DGA) has not set the salary in a reasonable manner, this may result in fines. If the gross annual salary paid to the director-shareholder exceeds the standard amount, it must amount to at least:<\/p>\n<ul>\n<li>75% of the salary in the most comparable post;<\/li>\n<li>the salary of the highest-paid employee within the group who is not a director and major shareholder.<\/li>\n<\/ul>\n<h4>Coronacrisis<\/h4>\n<p>In light of the coronavirus crisis, approval has been granted for the director-major-shareholder\u2019s salary for 2020 to be set at a lower level. It is not currently clear whether this approval will also apply in 2021.<\/p>\n<p>However, it is possible to defer (part of) the payment of the director-shareholder\u2019s salary until later in the year. The amount of salary to be paid must then be determined by December at the latest. That salary must then be entered into the payroll records (at a later date).<\/p>\n<p>It is important to take a proactive approach to this. This is because, in principle, it is not possible to reverse a salary payment once it has been processed in the payroll system<\/p>","protected":false},"excerpt":{"rendered":"<p>Net als vorig jaar is het salaris van de directeur-grootaandeelhouder (DGA) per 1 januari 2021 met \u20ac 1.000 verhoogd. Tenminste als dat salaris gelijk is aan het normbedrag van de gebruikelijk loonregeling. Normbedrag De DGA heeft het voor het zeggen in zijn of haar BV en kan dus zelf bepalen welk salaris hij of zij [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1032","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1032"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1032\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}