There is a special scheme for students and secondary school pupils: the students and pupils scheme (studenten- en scholierenregeling). If the scheme applies then income tax, social insurance contributions and unemployment insurance contributions are reduced and it is permitted to calculate unemployment insurance premiums using a quarterly system. This means that, instead of calculating wage deductions on the basis of the actual period for which it is agreed that the student/pupil will work, calculations can be made on a quarterly basis.

The scheme applies where:
• Child allowance or a student grant is paid in respect of the pupil or student in question
• You ask Tentoo to apply the reduction in wage deductions

To enable Tentoo to apply the scheme, the pupil or student must complete a declaration (opgaaf gegevens voor de loonheffingen studenten- en scholierenregeling) stating that he wishes to be eligible for this scheme. A student must also send in a print out from the website of the IB Group (informatiebeheer groep voor studiefinanciering) www.ib-groep.nl. To obtain this, he can log in to mijn IB-groep using his personal DigiD code.

Reduced obligation to withhold premiums for young employees: the part-time jobs scheme (kleinebanenregeling).

Tentoo is not required to withhold premiums for employees' insurances for employees under 23 years of age with a part-time job. Nor are we required to deduct and reimburse ZVW contributions as there is an exemption for these employees. A qualifying part-time job is a job where the employee does not earn more than approximately half the statutory minimum monthly wage. The maximum amount depends on the employee's age. When calculating the maximum we do not include bonuses, tips and any other remuneration that is generally paid on a one-off basis. Of course the employee must be paid at least the statutory minimum wage appropriate to the number of hours worked.

The conditions to apply the scheme are:

• The employee is aged under 23 years
• You agree the employee's gross pay
• We receive details of the hours worked once a month 

We can apply this scheme during 2011 at your request. The government has announced that it will not extend the scheme after 1 January 2012.

For more information, contact our Service Desk on +31(0)20 420 20 70.

As freelancer/flexwerker you can arrange for Tentoo to complete your annual income tax return (aangifte Inkomstenbelasting). Our charges are available on request.
If you are interested in our services or would like to discuss any questions you may have, please call us on +31(0)20 524 60 59 or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. .