The 2026 Dutch customary-salary reference for a DGA is €58,000. Working fewer days does not reduce that amount by the same percentage. A lower salary may fit where the actual role, working scope, comparable pay and group payroll support it. The outcome affects payroll tax, year-end cash and company records.
Why this matters
A low monthly salary can still lead to a year-end payroll correction. If the customary salary is higher, the difference generally becomes fictitious salary. Payroll levies then apply to that amount. A higher-paid employee in the BV or a connected company can affect the calculation. Taxable benefits, including a company-car benefit, can count as salary. Hours, authority, contracts, staff duties and payroll should match the business file.
Example
An official 2026 example covers a role worked two days a week. Comparable full-time pay is €60,000. The customary salary is €24,000 because the comparison matches the actual working scope. That result may not fit a founder who still sets prices, arranges financing, hires staff, signs major contracts and approves investments. Two workdays can still carry a substantial director role.
XTROVERSO tips
- Put the figures on one page. List monthly salary, taxable benefits, expected annual pay and the €58,000 reference amount. Add any planned dividend or shareholder current-account movement.
- Write down the current role. Record actual hours, decisions and responsibilities. Note who now handles customers, suppliers, staff, contracts and daily work.
- Use a credible pay comparison. Choose work with similar authority, commercial weight and working scope. A convenient job title or a simple percentage is insufficient.
- Check the whole group payroll. Review salaries in the BV and connected companies. A senior employee or co-owner may set a relevant benchmark.
- Keep each reason separate. Part-time work, start-up conditions and continuity-threatening losses have different tests. Ordinary cash pressure alone is not enough for any of them.
- Review before the final payroll run. Compare payroll with the accounts before year-end. This leaves time to budget for fictitious salary and payroll levies.
If your DGA salary no longer matches the role or working week, we can review the payroll, benchmark and records before year-end
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
