Sint Maarten — Pensioner Category: Taxes and Premiums
This article explains which taxes and premiums apply when an employee is processed under the Pensioner category in Sint Maarten, and where to set the category.
1. When to use the Pensioner category
The Pensioner category (pension specification) applies only to pension payments from a pension insurance company or an in-house retirement pension plan. It does not apply to wages from current employment, even when the employee has reached pensionable age. For wages from current employment, use the Standard category.
2. Taxes and premiums under the Pensioner category
- Wage tax: applies.
- AVBZ: applies to the pension.
- AOV/AWW: applies only where relevant. When applicable, the AOV-Gliding Scale is applied automatically. It ends above the maximum age of 62.
- SZV ZV (health insurance): does not apply.
- SZV OV (accident insurance): does not apply.
ZV and OV cover persons in employment (dienstbetrekking). A pension is not employment income, so these two premiums do not apply.
3. Foreign tax liability
For a pensioner with a foreign tax liability, certain exemptions may apply. These are set manually by the user.
4. Where to set the category in Celery
- New employee: Overview > Add employee > Category > Pensioner > Continue.
- Existing employee: Employees > Employment details > Category > Pensioner > Save.
When the Pensioner category is selected, Celery does not ask for working hours per day or working days per week. The term gross salary is replaced by gross pension, and the pay slip is renamed pension specification.
5. Legal basis
Landsverordening Ziekteverzekering (P.B. 1966 no. 15); Landsverordening Ongevallenverzekering Sint Maarten.