Employer contribution levies exemption
You will usually also owe employer premiums for employees within the meaning of the BES Act on Payroll Taxes. This is not the case in a number of work relationships. These are the following work relationships:
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Exceptions for work relationships BES Act on Payroll Taxes |
||
Work relationship |
Insured for: Healthcare insurance, accident insurance, and Cessantia |
Employer contribution BES healthcare insurance due |
|
A former employee with wages from a previous employment relationship |
No |
No |
|
Temporary workers (*1) |
No |
Yes |
|
Captain and crew on sea-faring vessels of Aruba, Curaçao, Saint Martin, or the public entities of the BES |
No |
Potentially (*2) |
|
A person employed by a public entity and who claims benefits in case of illness based on applicable legal position schemes |
No |
Yes |
|
Director of an entity established on one of the BES islands |
No |
No |
|
Supervisory director of an entity established on one of the BES islands |
No |
No |
|
Contractors and their auxiliary persons |
Yes |
No |
|
Certain athletes and artists |
Yes |
No |
|
Persons appointed to a position |
Yes |
No |
|
Persons working only based on commissions |
Yes |
No |
(*1) Persons who are employed by an employer for no more than 12 successive days (not including Sundays).
(*2) Whether the employer contribution to healthcare costs must be withheld for the captain and crew on sea-faring vessels of Aruba, Curaçao, Saint Martin or the public entities of the BES depends on where these persons live and where they perform their work. Where relevant, contact the Tax and Customs Administration.