{"id":1556,"date":"2024-12-12T09:52:11","date_gmt":"2024-12-12T08:52:11","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-salarisverhoging-voor-de-dga\/"},"modified":"2026-03-03T10:34:50","modified_gmt":"2026-03-03T09:34:50","slug":"no-salary-increase-for-dga","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-salarisverhoging-voor-de-dga\/","title":{"rendered":"No salary increase for DMS"},"content":{"rendered":"<p>The Inland Revenue has announced the various standard amounts and flat rates applicable for payroll tax for 2025 in a <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/themaoverstijgend\/brochures_en_publicaties\/nieuwsbrief-loonheffingen-2025\" target=\"_blank\" rel=\"noreferrer noopener\">annex<\/a> to the payroll tax newsletter 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Usual wage<\/h2>\n\n\n\n<p>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 \u20ac56,000. Of course, the DGA himself decides what salary he receives.<\/p>\n\n\n\n<p>Incidentally, the customary pay scheme may require that this salary exceeds \u20ac56,000. The tax authorities must then substantiate that the salary from the most comparable employment is higher.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Volunteers<\/h2>\n\n\n\n<p>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 \u20ac2,100 and no more than \u20ac210 per month. What does change is the \u201chourly rate\u201d. A volunteer exists when the compensation received per hour does not exceed \u20ac5.60 (for volunteers under 21: \u20ac3.30). That will be in 2024: \u20ac5.50\/\u20ac3.25).<\/p>\n\n\n\n<p>You can find more information on the volunteer scheme in our <a href=\"https:\/\/vwg.nl\/en\/nieuws\/vrijwilliger\/\" target=\"_blank\" rel=\"noreferrer noopener\">factsheet<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Other packages<\/h2>\n\n\n\n<p>The tax-free allowance for business kilometres does not change: \u20ac0.23\/km.<\/p>\n\n\n\n<p>The valuation of a meal consumed at the workplace goes up by a penny from \u20ac3.90 to \u20ac3.95.<\/p>\n\n\n\n<p>The same applies to the tax-free allowance for working from home: from \u20ac2.35 to \u20ac2.40.<\/p>\n\n\n\n<p>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 \u20ac400,000 and over the wage bill above this amount 1.18% (unchanged).<\/p>\n\n\n\n<p>The fact that the final levy for continuously and alternately used vans will be increased from \u20ac300 to \u20ac438 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.<\/p>","protected":false},"excerpt":{"rendered":"<p>De Belastingdienst heeft de diverse voor de loonbelasting geldende normbedragen en forfaits voor 2025 bekend gemaakt in een bijlage bij de nieuwsbrief loonheffingen 2025. Gebruikelijk loon Daaruit blijkt dat het minimale loon dat een DGA in beginsel uit zijn BV moet genieten in 2025 niet wordt verhoogd. Dit blijft \u20ac 56.000. Uiteraard bepaalt de DGA [&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-1556","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1556","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=1556"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1556\/revisions"}],"predecessor-version":[{"id":3568,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1556\/revisions\/3568"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}