Use the relevant year and comparison
The statutory reference amount is not a freely selectable salary for every director-shareholder. Comparable employment and the highest relevant employee salary also matter. The article concerns 2025; a new arrangement needs the figures and rules for its own year.
Document duties, time and responsibility
Explain why the selected comparator fits the actual role. Profit alone is not enough. Where a holding serves several group companies, distinguish management fees between companies from the individual’s salary and document where the payroll is accounted for.
Do not substitute dividends for the salary assessment
Salary, dividends and loan repayments have separate conditions. A dividend does not automatically cure insufficient salary and requires its own decision and financial assessment. Revisit the salary analysis after changes in duties, hours, ownership or group structure.
Source and background: Gebruikelijkloonregeling in 2025.
