What is the category employee ‘pensioner’ used for?

  • Modified on: Mon, 26 Dec, 2016 at 4:05 AM

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’.

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