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The Tax and Customs Administration published the October edition of its Payroll Tax Handbook 2024 on 22 October 2024.
Various editorial changes have been made, including with regard to the 30% facility and the employee insurance contributions. The new information concerning the assessment of whether or not an employment relationship exists, could no longer be included in this edition. For that please go to: http://belastingdienst.nl/arbeidsrelaties and http://hetjuistecontract.nl.