Glossary

Payroll tax (loonheffing) is the collective term for all deductions an employer must withhold from an employee's salary: wage tax, national insurance contributions (AOW, Anw, WLZ) and the income-related healthcare contribution (Zvw). The employer remits the withheld payroll tax periodically to the Tax Authority via the payroll return. For DGAs, payroll tax also applies to the customary salary.