Employee categories in Celery — overview per jurisdiction
When you add an employee you select a category. This determines the fiscal treatment Celery applies.
Where to set it
- New employee: Employees → Add employee → field Category
- Existing employee: Employees → [employee] → Contract details → Category → Edit
The available categories differ per jurisdiction.
Curaçao
- Standard
- Pensioner
- Expatriate (with tax ruling)
- Intern (resident)
- Intern (non-resident)
- Youth and young adults (with tax ruling)
- Proforma
Aruba
- Standard
- Pensioner
- Expatriate with tax ruling (up to and including September 2017)
- Expatriate with tax ruling (from October 2017)
- Intern
- Proforma
BES
- Standard
- Pensioner
- Expatriate (with tax ruling)
- Proforma
Sint Maarten
- Standard
- Pensioner
- Expatriate (with tax ruling)
- Intern (resident)
- Intern (non-resident)
- Proforma
Suriname
- Standard
- Pensioner
- Supervisory Director
- Proforma
Guyana
- Standard
- Tributor
- Pensioner
- Proforma
British Virgin Islands
- Standard
- Civil servant
- Self-employed person
- Director, musician, entertainer etc.
- Pensioner
- Deemed employee
- Proforma
Available in all jurisdictions: Standard, Pensioner and Proforma.
Proforma
All standard taxes and premiums of the chosen sector apply to a proforma employee, but this employee is not included in payroll processing. This category is used to make gross/net wage calculations and provide insight into wage costs.