Special Regulations NL (0317) 

Definition

In this infotype you store additional tax information relating to special rules.

Use

The data you store on this infotype is read for further processing by the Dutch payroll program (RPCALCN0) to calculate the correct tax deductions.

Structure

This infotype is split as follows:

·        Special Provisions NL
Enables you to specify additional tax information, depending on the subtype you have chosen:

·        Comments
Enables you to enter a free text.

Implementation Considerations

You must have performed the activity Check special provisions under the Tax section of the Implementation Guide for the Dutch Payroll.

Per default the following subtypes are delivered:

·        Pension break
To avoid double taxation, employers can tax only part of the pensionable salary. This rule applies to retired employees who:

¡        Are eligible for pension abroad.

¡        Live and receive pension abroad, regardless of the country where the pension was built up.

·        Canada plan
Applies to employees who have worked for a Dutch company in Canada but who have nevertheless continued paying Dutch pension contributions.

·        Delayed wage
Applies exclusively to retired employees who have not been paid out on a regular basis but who are supposed to receive a cumulated salary at a later stage instead. No SI calculation is performed.

See Also

The employee’s main tax information is stored on infotype Fiscal Data NL (0060).