Salary savings scheme
Per calender year can be saved tax-free up to maximum of € 613.2005). Condition is that the saved amount is paid on a blocked spaarrekening and in principle for four years is certain. Tax-free deblokkering have been only permitted in case of purchase own house (not the relay of the mortgage), concluding an annuity insurance (where no test of pensioentekort must find place), saving shares, starting an own venture, saving for leave and the financing of study costs. By 1-1-2006 the spaarloon can be also clearred for its own contribution of the nursery. Spaarloon can be incorporated as an aim in the cafétariaplan.The salary savings scheme can be only still applied at the employer, where the employee on 1 January in paid employment is and at this employer for the employee the general interest charged on arrears of income tax is applied. If the employee on 1 January has no employment, is possible he that year does not take part in the salary savings scheme. It has not been permitted also, when an employee of job changes and not the complete amount has been saved, save it remaining at the new employment. However, it has been permitted the complete year amount at each moment at the employer save where one is on 1 January in service. The remainder therefore at concluding the employment is able be implied.The levy on the spaarloon, which an employer is chargeable, is increased of 15% to 25%.
Source "salary savings scheme": General
Head index page of "salary savings scheme"
|
|
|
|
