Payroll tax and payroll tax credit
This page contains information on payroll tax and the payroll tax credit, and what you need to bear in mind if you have multiple sources of income.
Payroll tax
You must pay tax and national insurance contributions (payroll tax) on your income. Payroll tax consists of:
- wage tax
- contributions under the Anw survivor benefit scheme
- contributions under the Wlz long-term care scheme
What is the payroll tax credit?
You do not have to pay payroll tax on all your income. You can also get a payroll tax credit. This means you will pay less in payroll tax. As a result, your net AOW pension will be higher. We apply the payroll tax credit automatically.
What if you have multiple sources of income?
If you receive wages/salary or a supplementary pension in addition to your AOW pension, you may decide for yourself to which source of income you want to apply the payroll tax credit. However, it is important to note that you can only apply the tax credit to 1 source of income. We cannot help you with this decision because we do not know what your total income is. The Dutch Tax Administration (Belastingdienst) can help you make your decision.
For more information, go to the Belastingdienst website.
You want to change the way your payroll tax credit is applied
If you want to change the way your payroll tax credit is applied to your AOW pension, log in to My SVB and tell us what change you want to make. Remember to also change the payroll tax credits on your other sources of income as from the same month.
More information on taxes as from your AOW pension age
When you reach your AOW pension age, your income and taxes change. If you receive benefits from the Belastingdienst, they may also change. You can find detailed information about this on the Belastingdienst website.