In 2014 employers have to impose a crisis levy if the salary of an employee was over €150.000 in 2013. The crisis levy is 16%. The salary on which the crisis levy is applicable is the salary from employment, including one off payments (f.i. bonus) and also payments from associated companies to the employee. .
The crisis levy for 2014 must be incorporated in the filing period for the wages of March.
This article is part of our monthly tip : January.