DMS (Director major Shareholder) Desk

Customary salary

Anyone who has a substantial interest (> 5%) in a B.V. (private company) for which he or she works must take a customary salary into account for these activities. The customary salary is in principle at least

• 75% of the salary from the most comparable employment;
• b) the salary of the highest earning employee within the group;
• c) € 47.000 (2021);

This may be deviated from if you can make it plausible that a lower salary is customary, the burden of proof for this lies with you as a taxpayer. Examples where a lower salary is possible are:

• 75% of the salary from the most comparable employment is lower than the amounts mentioned under b and c;
• The BV is in a structural loss situation;
• The BV runs a starting company;

If the abovementioned gives rise to questions or adjustment of the customary salary, please contact your usual payroll advisor.

Lower customary salary in 2021 due to decrease in turnover as a result of Covid19

If the turnover of your BV in 2021 decreased by at least 30% compared to the turnover in 2019, please contact your usual payroll advisor to check whether a lower customary salary can be applied in 2021.

Temporary extension of the Work-related Costs Regulation Covid-19 expires

In 2021, the free margin within the Work-related Costs Regulation will be 3% over the first EUR 400,000 of the total fiscal wage bill and 1.18% over the excess.

If you have not yet made any allowances and provisions, it is possible to use this free margin for a tax-free allowance of up to EUR 2,400.

Are you pregnant and are you self-employed?

The obligation to continue paying salaries does not apply during pregnancy and maternity leave. In that case, you can apply to the UWV for a ZEZ allowance (ZEZ, Self-employed and Pregnant).

The ZEZ allowance falls under the Work and Care Act (WAZO)!

Partner of a DMS and employee insurance

The partner of a DMS is in principle insured under the employee insurance schemes, unless:

• on the grounds of the special relationship, this cannot be compared to a normal employee because a plausible case can be made that there is no relationship of authority, or
• the partner is a director under the articles of association.

If you are not sure whether this is currently going well or the abovementioned gives rise to questions or adjustment of the social insurance position, please contact your usual payroll advisor.

Company car in the payroll

Now that the end of the year is approaching, we would like to ask you to check whether the correct company car has been processed in the payroll records.

If this is not the case, please contact the payroll advisor (DMS-desk).

Payroll DMS Desk contact

Amsterdam office: Rosita Pantjoe
E-mailaddress: r.pantjoe@crowefoederer.nl

Eindhoven office: Monique Duffhuis- Van Rijbroek
E-mailaddress: m.duffhuis@crowefoederer.nl