Customary wage
As of 1 January 2023, the standard amount for application of the customary wage scheme has been adjusted. This has been increased to USD 25,000.
The customary wage is the wage that an employee, who is not also a holder of a substantial interest, would receive in wages from an employment relationship similar to that of the substantial interest holder.
The customary wage of the substantial interest holder is set at a minimum of USD 25,000 per year, but can also be set at a higher or lower amount.
If it is plausible that a lower wage than USD 25,000 is customary in the economy for a similar employment, the wage will be set at that lower wage.
Please see the (Dutch) Payroll Tax Handbook section 13.4.1 for more information.