Tables and calculation rules
The rates, tax-free sum, and allowances are amended annually. The tables and calculation rules for 2025 have been set out below. The calculation rules contain the tax-free sums.
The Payroll Tax and Contributions Manual contains more information about the manner in which you determine the wages and for which you must use the table (‘table wage’) (refer to section 5.6).
The calculation rules are intended specifically for the developers of software programs.
Tables and calculation rules valid as of 1 January 2025
- Calculation rules
- Notes
- Half-day table
- Day table
- Week table
- Month table
- Quarter table
- Quincena table
Tables and calculation rules valid as of 1 January 2024
- Calculation rules
- Notes
- Half-day table
- Day table
- Week table
- Month table
- Quarter table
- Quincena table
Tables and calculation rules valid as of 1 January 2022
- Calculation rules
- Notes
- Half-day table
- Day table
- Week table
- Month table
- Quarter table
- Quincena table
Tables and calculation rules valid as of 1 January 2021