Sint Maarten Wage Codes – Overview of All Available Wage Codes
Sint Maarten Wage Codes – Overview of All Available Wage Codes
Jurisdiction: Sint Maarten (SXM) | Currency: XCG
Tax: Loonbelasting | Premiums: AOV/AWW, AVBZ, SZV ZV, SZV OV
Earnings
- 10 – Gross salary
- 20 – Gross salary (retroactive adjustment)
- 25 – Gross regular holiday pay 100%
- 30 – Vacation allowance
- 31 – Provision vacation allowance (taxed)
- 32 – Accrual vacation allowance
- 33 – Provision vacation allowance (gross)
- 34 – Payout vacation allowance (net)
- 35 – Lump sum vacation allowance
- 40 – 13th month
- 41 – Provision 13th month (taxed)
- 42 – Accrual 13th month
- 43 – Provision 13th month (gross)
- 44 – Payout 13th month (net)
- 45 – Lump sum 13th month
- 50 – Year-end bonus
- 60 – Christmas bonus
- 70 – Gratuity bonus
- 80 – Bonus
- 90 – Jubilee allowance
- 100 – Cessantia allowance
- 110 – Severance pay
- 111 – Severance pay (special tax rate ruling)
- 120 – Commission
- 125 – Taxed service charge
- 130 – Gross payment settlement vacation days
Taxed allowances
- 140 – Taxed allowance
- 150 – Taxed phone allowance
- 160 – Taxed car allowance
- 170 – Taxed representation allowance
- 180 – Gross up (SZV wage)
- 190 – Gross up (no SZV wage)
Sickness & absence
- 210 – Sickness pay 100%
- 220 – Sickness pay 80%
- 230 – Deduction sickness pay 100%
- 240 – Deduction sickness pay 20%
- 250 – Gross deduction settlement vacation days
- 260 – Deduction absence
- 270 – Deduction unpaid leave
Overtime (taxed)
- 300 – Additional hours 100%
- 310 – Overtime holiday pay 100%
- 320 – Overtime 100%
- 330 – Overtime 150%
- 340 – Overtime 175%
- 350 – Overtime 200%
- 360 – Overtime 250%
Untaxed allowances & reimbursements
- 380 – Untaxed contribution sickness insurance
- 390 – Untaxed KM-compensation
- 400 – Employer's contribution wage tax expatriate
- 410 – Untaxed reimbursement expenses
- 420 – Untaxed allowance
- 430 – Untaxed phone allowance
- 440 – Untaxed car allowance
- 450 – Untaxed representation allowance
- 480 – Acquisition costs
- 490 – Wage tax reduction
Taxed fringe benefits
- 500 – Company phone
- 510 – Company car
- 520 – Free housing
- 530 – Electricity/water
- 540 – Gratuities/tips
- 550 – Meals
- 560 – Interest loan
- 570 – Exemption fringe benefits expatriate (max 25K p/y)
Pension & funds
- 580 – Pension premium employer contribution
- 590 – Pension premium total
- 600 – SF/VF employer contribution
- 605 – SF/VF total untaxed premium
- 610 – SF/VF total contribution
- 690 – APS pension premium employer contribution
- 695 – APS pension premium total
Tax & premiums
- 620 – Wage tax regular
- 625 – Wage tax fixed amount (deduction)
- 626 – Wage tax fixed amount (restitution)
- 630 – Wage tax extra earnings
- 640 – AOV/AWW employer contribution
- 645 – AOV/AWW total premium
- 646 – AOV/AWW extra premium
- 660 – AVBZ employer contribution
- 665 – AVBZ total premium
- 666 – AVBZ extra premium
- 670 – SZV ZV employer contribution
- 675 – SZV ZV total premium
- 680 – SZV OV employer contribution
- 685 – SZV OV total premium
- 700 – ZOG employer contribution
- 705 – ZOG total premium
- 710 – BZV employer contribution
- 715 – BZV total premium
- 720 – BZV surcharge employer contribution
- 725 – BZV surcharge total premium
Deductions & net
- 790 – Deduction (scheduled payment)
- 791 – Payout deduction
- 800 – Personnel Association contribution
- 810 – Union contribution
- 820 – Personnel loan (fixed amount)
- 830 – Personnel loan (with balance)
- 840 – Various
- 850 – Advance payment (one-time)
- 851 – Advance payment vacation allowance
- 852 – Advance payment 13th month
- 860 – Advance payment (with balance)
- 870 – Third parties
- 880 – Wage confiscated
- 890 – Own contribution car
- 900 – Guardianship Board
- 910 – WIB
- 920 – RBC
- 930 – BdC
- 950 – MCCC
- 960 – Island Finance
- 970 – ACU
- 990 – Rounding differences
- 1000 – Net wage
- 1010 – Payslip message
Note: numeric-only codes are standard Celery codes; a code with a letter is custom/cloned. For a non-standard taxability profile, clone the closest standard code and adjust its flags in the wage code settings.
Source: Celery Payroll & HRM – Sint Maarten wage code module 2026