What is the category employee ‘ex-patriate (with ruling)’ used for?
This concerns an employee for whom the expat tax status (ruling) has been applied for and granted. In general, net wages are agreed with ex-patriates.
The advantage of an expat status is that the net wages do not have to be grossed up and, therefore, wage tax is calculated over the net wages agreed on. These net wages will have to be entered under wage code ‘wages’ in Celery – as if it concerned gross wages.
In addition, all social insurance premiums are usually fully paid by the employer and the wage tax calculated and deducted will be repaid by means of an untaxed compensation, resulting in ‘gross wages’ for an expat that equals the net wages.
Of course other deductions than wage tax and premiums can be included in the net wages, for instance a deduction for a loan or advance payment.
An expat is not entitled to the deduction of 'acquisition costs' and on Curacao the first ANG 15,000 a year in taxed fringe benefits are not taxable. If the category ‘ex-patriate (with ruling)’ is chosen, all deviations from a regular employee mentioned above will automatically been taken into account.
Celery contains all expat legislation and deviations in expat salary calculations for Aruba, BES, Curacao and St. Maarten payrolls.