| Country: | Netherlands |
| Title: | Salaries tax and social insurance contributions |
| Description: | To avoid employees having to a pay a large amount of income tax at the end of the year, their employers withhold salaries tax from their salaries. Salaries tax is regarded as an advance payment of income tax. |
| Link: | https://www.government.nl/topics/taxation-and-businesses/salaries-tax-and-social-insurance-contributions |
| Category: | Taxes |