{"id":869,"date":"2020-01-06T09:47:43","date_gmt":"2020-01-06T08:47:43","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/salarisverhoging-voor-de-dga-2\/"},"modified":"2026-03-03T10:33:40","modified_gmt":"2026-03-03T09:33:40","slug":"pay-rise-for-the-director-and-major-shareholder-2","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/salarisverhoging-voor-de-dga-2\/","title":{"rendered":"Pay rise for the director and major shareholder"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6889\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20190517_Bewijs-box-3.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>Right at the end of 2019, it emerged that the salary of a director and major shareholder (DMS) would be increased from \u20ac45,000 to \u20ac46,000 with effect from 1 January 2020. This is not because the regulations have changed, but due to indexation.<\/p>\n<h4>Usual wage<\/h4>\n<p>A director and major shareholder works for a private limited company in which he (or she) holds all (or a large proportion of) the shares. The director-shareholder therefore determines for themselves what salary the private limited company pays for their work. The director-shareholder could gain (tax) benefits by setting the salary at a low level (or at zero).<\/p>\n<p>A director and major shareholder\u2019s annual salary must therefore not be less than:<\/p>\n<ul>\n<li>75% of the salary received by a non-director-shareholder in the most comparable employment relationship; and<\/li>\n<li>not less than \u20ac46,000 (in 2019: \u20ac45,000).<\/li>\n<\/ul>\n<p>Directors and major shareholders whose annual salary in 2019 was equal to the minimum amount of \u20ac45,000 must increase their annual salary by \u20ac1,000 with effect from 2020.<\/p>\n<p>This is a brief overview of the salary scheme. Please contact one of our tax advisers for advice on how it applies to your specific situation.<\/p>","protected":false},"excerpt":{"rendered":"<p>Helemaal aan het einde van 2019 bleek dat het salaris van een directeur-grootaandeelhouder (dga) met ingang van 1 januari 2020 wordt verhoogd van \u20ac 45.000 naar \u20ac 46.000. Niet omdat de regelgeving is gewijzigd, maar door indexering. Gebruikelijk loon Een dga werkt voor een BV waarvan hij (of zij) alle (of een groot deel) van [&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-869","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/869","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=869"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/869\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}