The Dutch government has set up special programs in an effort to increase job opportunities and work participation by offering financial benefits to employers.

WVA (Wet Vermindering Afdracht loonbelasting en premies)

Description

This program's overall aim is to increase job opportunities and work participation by offering financial benefits to employers. The relevant legislative Act contains various provisions, the most important one being:

1. WVAOW: education tax reduction

Contribution

In the Netherlands, employers withhold taxes on wages for all their employees. Every month, the total withhold amount is to be transferred to the Tax Department. The WVA reductions allow the employer to transfer less money to the government. The total sum of the various WVA reductions is subtracted from the total sum of withheld taxes.

The WVAOW (education tax reduction) is EUR 319 up to EUR 3,186 per employee per annum for a period of two to four years, depending on the qualification of the employee. The WVAOW applies to employees earning less than € 23,034 per annum.

Conditions

WVAOW (education tax reduction) is available when there are employees:
- who attend lower to intermediate vocational education (leerlingwezen)
- who attend a special program in higher vocational education (HBO) where students will interrupt their studies twice to work for a six-month period each time
- who get paid by their employer to carry out research required before they will be awarded their degrees.

What we can do for you?

If you are interested in our services, please feel free to contact us via e-mail or to call us at our offices on the number +31 (10) 2010466.

Back - Tax and Governement incentives