Income Flow Sankey Diagram – Netherlands

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Gross salary: €48,000.00

Income

Enter your salary and personal information

Annual capital gains (interest, dividends, trading gains)

Excludes 30% of your salary (up to the WNT-norm cap) from income tax and social-security premiums. The ruling legally requires a salary above the statutory income norm, which this calculator does not check.

Adds a representative employee + employer pensioenpremie on your salary above the AOW-franchise, deducted from taxable income before tax like most Dutch pension schemes.

IACK legally requires you to be the lower-earning partner (or a single parent) with a child under 12 -- this toggle takes your word for it rather than verifying it.

Switches your employer from the low AWf-premie (indefinite contract) to the high AWf-premie (WW/unemployment-insurance premium for flexible or temporary contracts) -- affects only the employer cost, not your net pay.

Only applies once you have reached the AOW (state pension) age -- below that age this toggle has no effect.

Requires a Wajong (young disabled persons) benefit entitlement -- this toggle takes your word for it rather than verifying it.