What is the category employee ‘pensioner’ used for?
This includes the pensioners who receive old-age pension, but also persons who receive payments under the Widows' and Orphans' Benefits Act. All standard taxes and social premiums apply to a ‘pensioner’ except for the SVB ZV/OV premiums. A pensioner is also not entitled to deductions for employment-related expenses. If AOV/AWW premiums are due, the ‘Gezamenlijke beschikking AOV/AWW en loonbelasting 1976’ (also referred to as the ‘Gliding Scale’) will be applied. For a pensioner with a tax liability abroad exemptions may apply, which you have to set for the individual employee under ‘taxes’.