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Gebruikelijk loon 2024

Higher customary salary in 2024

From 1 January this year, the customary salary for a director/major shareholder rose to €56,000 (2023: €51,000). As a director/major shareholder, you are expected to receive a salary that is customary for the level and duration of your role.

How is the customary salary determined?

The customary salary should be at least equal to the highest of:

  • The salary paid to the person in the most comparable position;
  • The top salary paid to an employee in the company or an associated business;
  • At least €56,000 in 2024.

What if others earn less?

If the person in the most comparable position earns less, the tax authorities may determine the customary salary on the basis of that lower salary. You have to be able to prove this. That means comparing your duties with the most comparable duties of an employee without a major shareholding.

Customary salary in 2024 is €5,000 or less

If you can prove that the customary salary is €5,000 or less, you should specify the salary for that work. This threshold does not apply for each separate business in a group, but instead for the total activities of all the companies or entities in which you are a director with a major shareholding.

Exemption for start-ups

If you have a substantial shareholding in a start-up, you can use the statutory minimum wage as the customary salary. Or, if that is lower, the salary paid to the employee in the most comparable position. This, too, has to be able to be proved. 

Since 2023, the exemption for start-ups has no longer applied. Only directors with a major shareholding and who used this scheme in 2021 or 2022 are now eligible. The exemption is for a maximum of 3 years, providing the following conditions are met:

  • The employer has an R&D statement for part of the calendar year;
  • The employer is entitled to deduct the higher R&D tax credit for starters for part of the calendar year;
  • The employer does not exceed the de minimis ceiling. You can find more information about this on the Netherlands Enterprise Agency website.