---
name: cw-payroll-social
description: "Source-cited draft: payroll & social contributions for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cw-payroll-social"
  jurisdiction: "CW"
  tax_year: "2026"
  last_updated: "2026-10-16"
  authored_by: "Michael Cutajar and the OpenAccountants team"
  trust_label: "Built by Michael Cutajar and the OpenAccountants team"
  review_status: "pending_review"
---

# Curaçao payroll: wage tax (loonbelasting), AOV/AWW, AVBZ and BVZ premiums, ZV, OV and cessantia, filing dates and year-end statements (2026, with 2025 notes)

Figures are for tax year 2026 where the Belastingdienst Curaçao has published them; otherwise the latest figure is given with its year. Premium rates and ceilings come from the Sociale Verzekeringsbank (SVB) table for 2023, which the Belastingdienst still links ([Belastingdienst, Belastingtarieven](https://belastingdienst.cw/particulier/themas/belastingtarieven/)). The SVB website could not be read for this skill, so **check every premium rate and ceiling against the SVB's current sheet before you run payroll**.

Currency: older documents print Antillean guilders (NAf, shown as ANG); documents from 2025 print Caribbean guilders (XCG or Cg). Amounts are quoted in the currency the source prints ([Belastingdienst, Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/); [Toelichting overwerkregistratie 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Toelichting-overwerkregistratie-2026.pdf)).

## Scope and who this is for

- **Covers:** employers and other withholding agents (inhoudingsplichtigen) in Curaçao. Topics:
  - who withholds, and who is an employee;
  - wage tax (loonbelasting) and the 2026 employee credits;
  - the AOV/AWW, AVBZ and BVZ premiums paid with wage tax;
  - the employer-only ZV, OV and cessantia charges;
  - registration, the monthly return, penalties;
  - the verzamelloonstaat and the Article 45 ALL cards;
  - Lei di Bion, the ex-patriate regime, customary salary for directors, and foreign artists.
- **Does not cover:**
  - the employee's own income tax return;
  - profit tax and turnover tax;
  - SVB benefit claims;
  - labour law (dismissal, severance amounts, minimum wage);
  - the other Dutch Caribbean islands.
- **The withholding agent is wider than the employer.** It includes a pension fund or insurer paying a pension to someone else's former employee, and the parties named under the fictitious-employment rules in step 2 ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).

## Ask the client first

- Does the business have a CRIB number, a wage tax and premium registration and a portal account? Are its staff registered with the SVB?
- For each worker:
  - Do they live in Curaçao, and how old are they?
  - Are they a foreign national here temporarily, or insured abroad?
  - Do they hold an Inspector's treaty statement?
- Has each employee given a Loonbelastingverklaring 2026? Does anyone use the credits at another job?
- What does pay include: holiday pay, bonuses, overtime, or in-kind items (car, housing, meals, trips)?
- Does the business pay any of these:
  - directors or supervisory directors, and is any director's interest substantial? What is the turnover?
  - commission agents, agency staff, interns, contractors or artists?
- Is there a pension scheme or a savings fund? Are there staff aged 18 to 30 registered with Kranshi, or regular overtime? Have Lei di Bion requests been filed?
- What is the business's OV risk class? Is it an eigenrisicodrager for BVZ? Does any employee hold an ex-patriate ruling?
- Are any returns, payments, verzamelloonstaten or Article 45 filings late? Were penalties imposed in the last nine periods?

## The method, step by step

1. **Register.** Send the Belastingdienst the documents for your legal form ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)):
   - N.V., B.V., foundation or association: the deed of incorporation, the Chamber of Commerce extract, the director's details and a valid ID;
   - sole trader: the Chamber of Commerce extract and a valid ID;
   - V.O.F. or maatschap: the extract, the partnership agreement and a valid ID.

   With employees, also give the headcount, the first start date and the gross payroll. Staff are also registered with the SVB ([Belastingdienst handbook, 2026](https://belastingdienst.cw/wp-content/uploads/2026/08/FIN_Succesvol_Ondernemen_versie2-1.pdf)). The SVB steps could not be read for this skill, so check them with the SVB.
2. **Decide who is an employee.** Withhold, and keep a payroll record, if all three are true ([Belastingdienst, Startende ondernemers](https://belastingdienst.cw/ondernemer/themas/startende-ondernemers/)):
   - the person has committed to work for some time;
   - they are paid for it;
   - there is a relationship of authority (gezagsverhouding).

   This covers casual, holiday and Saturday help. For agency or lent staff, the agency or lending employer usually withholds. A supervised freelancer can be an employee. **Fictitious employment** always counts as employment, and the withholding agents are ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)):
   - the N.V. or B.V., for its directors and supervisory directors;
   - the parent, for a child aged 14 or over;
   - the payer, for people paid on commission;
   - the promoter, for artists and athletes;
   - the principal, for contractors and their helpers;
   - the agency, for temp workers;
   - the host, for interns;
   - the SVB, for its benefit recipients.
3. **Resident or non-resident.** A resident is an employee wherever they work, if the withholding agent is resident or established in Curaçao. A non-resident is an employee only if they:
   - work in Curaçao, or are paid for past work done there;
   - work for a Curaçao public-law body; or
   - are, or were, a director or supervisory director of a company established in Curaçao.

   Withhold unless the employee gives you an Inspector's statement that a tax treaty or the Belastingregeling voor het Koninkrijk rules out wage tax ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
4. **Measure the wage.** Wage is "al hetgeen uit een dienstbetrekking wordt genoten": pay in money (salary, bonuses, holiday pay) and in kind (meals, trips, a company car, free housing). Withhold when the wage is paid or made available ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
5. **Check premium coverage for each person.**
   - AOV: residents aged 15 or older who have not reached 65 ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
   - AWW: residents aged 15 and over. Also covered: a non-resident who works or worked for a Curaçao employer and files income tax as a resident ([Belastingdienst, AWW](https://belastingdienst.cw/ondernemer/themas/algemene-weduwen-en-wezenverzekering-aww/)).
   - BVZ: every resident, plus a non-resident working for a Curaçao employer who pays Curaçao wage tax ([Belastingdienst, BVZ](https://belastingdienst.cw/particulier/themas/basisverzekering-ziektekosten-bvz/)).
   - AVBZ: insured people aged 15 or over who have income. It does not stop at 65.
   - Not insured: foreign nationals, people with equivalent insurance abroad, and people in Curaçao only temporarily. The Minister of Social Affairs then issues a decision that lets you stop withholding premiums ([Belastingdienst, AOV](https://belastingdienst.cw/particulier/themas/algemene-ouderdomsverzekering-aov/)). Without that decision, withhold.
6. **Compute wage tax.** Use the Belastingdienst table for the pay period (month, quincena, week, day, half day or quarter). Then subtract the period's share of the credits (step 7). The basic credit has not been built into the tables since 2018 ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf)). Withholding takes account only of the credits, a fixed ANG 500 for employment costs, pension premiums, up to ANG 840 for a savings fund, and the employee's AOV/AWW premium. Other deductions wait for the income tax assessment ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)). The site shows only the 2023 tables, so confirm which tables apply to 2026 payrolls.
7. **Apply the Loonbelastingverklaring 2026.**
   - The employee gives it to the employer:
     - on starting work or a taxable benefit;
     - when their spouse starts earning;
     - at the start of a year after a marriage, divorce or death, or a change in children.
   - The credits apply only once. With overlapping jobs, only one employer applies them, and non-residents get none ([Toelichting Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026-toelichting.docx-1.pdf)).
   - Take 1/12 of the annual total for a month, 1/26 for a quincena, 1/52 for a week, 1/260 for a day and 1/520 for a half day ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf)).
8. **Premiums.** Withhold the employee share and add the employer share, using the table below after checking it against the SVB's current sheet. ZV, OV and cessantia are employer-only ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
9. **File and pay monthly** through the portal. One return covers wage tax and the AOV/AWW, AVBZ and BVZ premiums. It is due within 15 days after the month ends, moving to the first working day after the 15th if that falls on a weekend or holiday. Pay by bank, not cash ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)). File even when nothing is due ([Inleverdata 2026](https://belastingdienst.cw/wp-content/uploads/2026/02/Inleverdata-aangiften-2026_huisstijl_ME-LB-OB.docx-2.pdf)). ZV, OV and cessantia are not on this return: settle them with the SVB.
10. **Year end.**
    - File the verzamelloonstaat and the Article 45 ALL cards.
    - Give each employee a loonstaat and jaaropgave.
    - Keep records for at least 10 years ([Belastingdienst handbook, 2026](https://belastingdienst.cw/wp-content/uploads/2026/08/FIN_Succesvol_Ondernemen_versie2-1.pdf)).

## Social premium rates and ceilings (SVB table for 2023, the latest published on belastingdienst.cw)

The percentages are of income. The ceilings are printed in NAf (ANG). These are 2023 figures: **check the SVB's current sheet for 2026**, because the SVB can change rates and index ceilings each year and this skill could not read the SVB website ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).

| Premium | Total | Employer | Employee | Ceiling (2023) |
|---|---|---|---|---|
| AOV (old-age pension) | 15% | 9,00% | 6,00% | premium income ANG 100,000 (shared with AWW); above it the employee pays 1% ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)) |
| AWW (widows and orphans) | 1% | 0,5% | 0,5% | ANG 100,000 (shared with AOV) |
| BVZ (basic health insurance), employee | 13,6% | 9,3% | 4,3% | premium income ANG 150,000 |
| BVZ, pensioner | 6,5% | none | 6,5% | ANG 150,000 |
| BVZ, self-employed | 13,6% | none | 13,6% | ANG 150,000 |
| AVBZ (exceptional medical costs) | 2% | 0.5% | 1.5% | premium income ANG 565,926.54 |
| ZV (sickness insurance) | 1,9% | 1,9% | none | wage ceiling below |
| OV (accident insurance) | 0,5 - 5% by risk class | all | none | wage ceiling below |
| Cessantia (severance fund) | ANG 40 per employee per year | all | none | none |

- **ZV and OV wage ceiling (loongrens), which is also the OV premium-wage ceiling, for 2023:** ANG 256.60 a day (6-day week) or ANG 307.92 a day (5-day week); ANG 1,539.60 a week; ANG 6,671.60 a month; ANG 80,059.20 a year ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
- **How the table reads.** The 1% "premie AOV boven grens (voor werknemer)" is an employee AOV rate on premium income above the ANG 100,000 ceiling. How and when it is collected (through payroll or the income tax assessment) is not stated on any page readable for this skill. Check with the SVB ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).

## Wage tax rates, credits and supplements

- **Rate range.** Wage tax is charged at rates from 9,75% up to and including 46,5% of the wage ([Belastingdienst, Belastingtarieven](https://belastingdienst.cw/particulier/themas/belastingtarieven/)).
- **2023 bracket schedule** (the latest published on belastingdienst.cw; check whether the brackets have been changed or indexed for 2026) ([Schijven tarief 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Schijven-tarief-2023.pdf)):

| Taxable income from (ANG) | Up to but not including (ANG) | Tax on the lower limit (ANG) | Rate on the excess |
|---|---|---|---|
| 0 | 34,889 | 0 | 9,75% ([Schijven tarief 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Schijven-tarief-2023.pdf)) |
| 34,889 | 46,519 | 3,402 | 15% |
| 46,519 | 69,779 | 5,146 | 23% |
| 69,779 | 98,853 | 10,496 | 30% |
| 98,853 | 145,372 | 19,218 | 37,5% |
| 145,372 | no limit | 36,663 | 46,5% |

- **Credits for 2026, as printed in the employer's calculation box on the 2026 declaration**: basic credit (basiskorting) ANG 2,915 a year; sole-earner supplement (alleenverdienertoeslag) ANG 1,779; elderly supplement (ouderentoeslag) ANG 1,342; transferred elderly supplement ANG 673 ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf)).
- **Source conflict (check).** The 2026 explanatory notes print "NAf 1.739" (sole earner), "NAf 1.312" (elderly) and "658" (transferable) in their text, but the form's amounts in their table headed "Overzicht van de toeslagen 2024" ([Toelichting Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026-toelichting.docx-1.pdf)). This skill uses the 2026 form; confirm with the Belastingdienst.
- **Who gets the supplements** ([Toelichting Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026-toelichting.docx-1.pdf)):
  - The sole-earner supplement needs all three conditions:
    - married for the whole calendar year;
    - living in Curaçao;
    - the spouse's taxable income for the year is nil or negative.
  - The elderly supplement is for a resident who has reached 60 by the start of the calendar year. A spouse aged 60 or over can transfer the unused part.
  - Someone who is divorced, or permanently separated, is treated as unmarried.
- **Child credit (kindertoeslag) for 2026** ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf); [Toelichting Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026-toelichting.docx-1.pdf)):

| Category | Child | Amount (ANG a year) |
|---|---|---|
| I (a and b) | aged 16 to 26 and abroad for an MBO, HBO, university or comparable course, or for a course not available in Curaçao | 948 ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf)) |
| II | aged 16 to 26, in Curaçao, following an MBO, HBO, university or comparable course | 475 |
| III | aged 16 to 26, in the household, mainly in other education or vocational training (for example VSBO or Havo) | 124 |
| IV | under 16, in the household | 96 |

- In wage tax, an unmarried single parent cannot get double child credit, and parents cannot transfer the credit between them. Those choices are made on the income tax return ([Toelichting Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026-toelichting.docx-1.pdf)).

## Filing and payment

- **2026 deadlines** (method in step 9) ([Inleverdata 2026](https://belastingdienst.cw/wp-content/uploads/2026/02/Inleverdata-aangiften-2026_huisstijl_ME-LB-OB.docx-2.pdf)):

| Period (2026) | File and pay by |
|---|---|
| January | 17 February 2026 ([Inleverdata 2026](https://belastingdienst.cw/wp-content/uploads/2026/02/Inleverdata-aangiften-2026_huisstijl_ME-LB-OB.docx-2.pdf)) |
| February | 16 March 2026 |
| March | 15 April 2026 |
| April | 15 May 2026 |
| May | 15 June 2026 |
| June | 15 July 2026 |
| July | 17 August 2026 |
| August | 15 September 2026 |
| September | 15 October 2026 |
| October | 16 November 2026 |
| November | 15 December 2026 |
| December | 15 January 2027 |

- **Corrections.** File a revised return through the portal. There is one exception: if the wage tax or premiums should be lower than already declared, send the correct return through the contact form and the wage tax department will process the correction ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **Late filing or payment** brings an assessment with a penalty ([Inleverdata 2026](https://belastingdienst.cw/wp-content/uploads/2026/02/Inleverdata-aangiften-2026_huisstijl_ME-LB-OB.docx-2.pdf)). The Belastingdienst lists these penalties ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)):

| Default | Penalty | Source |
|---|---|---|
| Not paid or paid late, first default | 5% of the additional assessment (naheffingsaanslag), at least ANG 50, at most ANG 2,500 | [Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/) |
| Second default | 10%, at least ANG 100, at most ANG 5,000 | same |
| Third or later default | 15%, at least ANG 150, at most ANG 10,000 | same |
| Systematic failure to file, or to file on time | at most ANG 2,500 | same |
| Underpayment because too little was declared | 15%, at least ANG 25, at most ANG 10,000 | same |

  - To count the defaults, the Inspector looks at the nine preceding periods.
  - These amounts are printed in ANG on the Belastingdienst page. Check whether they have been restated in XCG.
- **Annual verzamelloonstaat.**
  - File one summary of each employee's annual pay online, with any corrections, through the portal. A CSV import is available ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
  - **Deadline: file by 31 January.** The Belastingdienst gave 31 January 2025 as the "wettelijke termijn" for the 2024 statement ([Belastingdienst news, verzamelloonstaten 2024](https://belastingdienst.cw/deadline-verzamelloonstaten-2024-uiterlijk-31-januari-2025/)). In 2025 it wrote that employers must file "vóór 1 februari" ([Belastingdienst news, aanmaning](https://belastingdienst.cw/ruim-2-700-werkgevers-ontvangen-aanmaning-van-belastingdienst/)). The loonbelasting theme page still says "vóór 1 Maart" ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)); treat that as out of date.
  - **Penalty:** employers that still had not filed the 2024 statement after 11 August 2025 received a penalty assessment of XCG 5,000 (printed "Cg 5.000"). The duty to file remains after the penalty ([Belastingdienst news, aanmaning](https://belastingdienst.cw/ruim-2-700-werkgevers-ontvangen-aanmaning-van-belastingdienst/)).
  - Every employee's CRIB number is needed. Without them the statement cannot be filed ([Belastingdienst news, verzamelloonstaten 2023](https://belastingdienst.cw/indienen-verzamelloonstaten-2023-voor-1-maart-2024-anders-naf-5-000-boete/)).
- **Article 45 ALL cards.** Every January, report the third parties who worked or supplied services for you in the past year without being employed by you: for example accountants, lawyers, car repairers, doctors, contractors and painters. File online ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **Reduction of wage tax (employee request).** An employee can ask the Belastingdienst to reduce withholding. Two conditions apply: they filed an income tax return for the past year, and their final income tax is expected to be more than a quarter, or more than ANG 1,000, below the wage tax withheld. Requests go through the contact form, not in person ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **Year-end settlement of premiums (employee).** Too much or too little premium withheld is settled on the employee's income tax assessment. For BVZ this applies only to the employee's share: "het werkgeversdeel krijgt u niet terug" ([Belastingdienst, BVZ](https://belastingdienst.cw/particulier/themas/basisverzekering-ziektekosten-bvz/)). On that assessment, no BVZ premium is due on annual income of ANG 12,000 or less; a gliding-scale discount applies between ANG 12,000 and ANG 18,000; and the rate is 6,5% for someone no longer insured for AOV ([Belastingdienst, BVZ](https://belastingdienst.cw/particulier/themas/basisverzekering-ziektekosten-bvz/)). The page describes the premium on the assessment. It does not say whether the employer applies the floor or the gliding scale in payroll, so check with the SVB before you depart from the table rates.

## Boundary and exception table

| Situation | Rule | Source |
|---|---|---|
| Lei di Bion, young employees (in force with retroactive effect from 1 July 2025) | Exemption from wage tax and social charges for employees aged 18 to 30. Young person: registered with Kranshi, gross annual wage below XCG 38,225, valid contract. Employer: all tax obligations met, no tax penalties or sanctions in the past two years, a proven contribution to training, a complete staff file. The 2025 checklist instead says the past 5 years and tests taxable wage (gross less AOV/pension, costs and savings fund) below NAf 38.225: check which test applies. | [Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/); [checklist 2025](https://belastingdienst.cw/wp-content/uploads/2025/08/checklist-nl-arbeidsparticipatie-1.pdf) |
| Lei di Bion, overtime (all employees) | Exemption from wage tax and premiums on overtime pay. Overtime is capped at 520 hours a year (about 10 hours a week), and the gross annual wage must be below XCG 85,753.20. The 2026 registration adds that tax-free overtime may not exceed 10 hours a week (40 hours a month), and that the employee must have worked overtime regularly (at least 6 months) in the past 12 months. The employer must keep a current overtime register and have filed verzamelloonstaten from 2020. | [Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/); [Toelichting overwerkregistratie 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Toelichting-overwerkregistratie-2026.pdf) |
| Lei di Bion, how to apply | Apply digitally within two weeks of the start of employment or of the tax year. If there is no reply within two weeks, the request counts as approved, provided every condition is met. With fraud or wrong data, the tax and premiums can still be recovered. | [Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/) |
| Ex-patriate regime | The employer may give tax-free allowances and agree a net wage without grossing up. The employee must have lived abroad for at least five years before starting work in Curaçao, have university or HBO-level expertise that is scarce locally plus at least five years' relevant experience, and earn at least ANG 150,000 a year. Employer and employee apply together with supporting documents. It is granted for 5 years. | [Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/) |
| Ex-patriate who changes employer | The new employer may apply for the rest of the five-year period (or of an extension) if no more than three months pass between the two jobs, and it can show the regime applied and who the former employer was. | [Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/) |
| Director with a substantial interest (customary salary) | The wage treated as paid to the director is at least 50% of the company's turnover if turnover is less than ANG 100,000, or ANG 50,000 a year if turnover is more than ANG 100,000. Turnover of all companies in which the director has a direct or indirect substantial interest and works is added together. The rule does not apply if turnover is less than ANG 12,500. | [Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/) |
| Foreign artists | An artist from abroad performing for the public is in fictitious employment with the party the performance was agreed with (the promoter). Wage tax of 10% is levied on the fee for a short contract or a brief appearance. A contract is generally short if it runs for at most 3 months. | [Belastingdienst, Buitenlandse artiesten](https://belastingdienst.cw/ondernemer/themas/buitenlandse-artiesten/) |
| Employee aged 65 or over | Out of AOV. AVBZ continues past 65. The pensioner BVZ rate in the SVB table for 2023 is 6,5%. | [Belastingdienst, AOV](https://belastingdienst.cw/particulier/themas/algemene-ouderdomsverzekering-aov/); [SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf) |
| BVZ exemptions | Not insured for BVZ: employees of an employer designated as eigenrisicodrager; people covered by an international agreement that exempts them; people with a temporary residence permit; and some people insured before 1 February 2013, or who remain insured with a former employer after pension age. The SVB issues a statement for the exemption. | [Belastingdienst, BVZ](https://belastingdienst.cw/particulier/themas/basisverzekering-ziektekosten-bvz/) |

## Worked cases

Premium amounts use the SVB table for 2023; re-run them at the SVB's current rates. Wage tax itself is not computed, because the 2026 period tables are not on belastingdienst.cw.

- **Case 1: monthly premiums for an ordinary employee** ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)). A resident employee aged 35 earns ANG 5,000 gross a month in 2026, with no exemptions.
  - Employee: 6% AOV = ANG 300; 0,5% AWW = ANG 25; 4,3% BVZ = ANG 215; 1.5% AVBZ = ANG 75. Total withheld: ANG 615 ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - Employer: 9% AOV = ANG 450; 0,5% AWW = ANG 25; 9,3% BVZ = ANG 465; 0.5% AVBZ = ANG 25. Total: ANG 965 ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - The Belastingdienst return shows ANG 1,580 of premiums plus the wage tax. Separately, the employer owes ZV at 1,9% = ANG 95 (the pay is below the ANG 6,671.60 monthly ceiling) and OV at its risk-class rate, both settled with the SVB ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
- **Case 2: credits in the monthly wage-tax calculation.** The same employee is unmarried, with one child aged 10 at home (category IV). Annual credits: ANG 2,915 + ANG 96 = ANG 3,011. The monthly credit is 1/12 of ANG 3,011 = ANG 250.92, deducted from the table tax. With no child it would be 1/12 of ANG 2,915 = ANG 242.92 ([Loonbelastingverklaring 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Loonbelastingverklaring-2026.pdf)).
- **Case 3: a high earner and the ceilings.** An employee earns ANG 120,000 in 2026 (ANG 10,000 a month) ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - AOV (annual view): 6% applies up to the ANG 100,000 ceiling, giving ANG 6,000. The table's 1% above the ceiling gives 1% of ANG 20,000 = ANG 200; whether that is withheld in payroll or charged on the assessment is a check item ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - BVZ: income is below the ANG 150,000 ceiling, so 4,3% of ANG 120,000 = ANG 5,160 (employee) and 9,3% = ANG 11,160 (employer) ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - ZV each month: 1,9% of the ANG 6,671.60 ceiling = ANG 126.76, not 1,9% of ANG 10,000 ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)).
  - How an annual ceiling is spread over monthly payrolls is not stated on any page read for this skill. Ask the SVB.
- **Case 4: penalties for late payment** ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)):

| Default | Additional assessment (ANG) | Percentage result (ANG) | Penalty (ANG) |
|---|---|---|---|
| First | 3,000 | 5% = 150 | 150, within the 50 minimum and 2,500 maximum ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)) |
| Second | 600 | 10% = 60 | 100 (minimum) |
| Third | 80,000 | 15% = 12,000 | 10,000 (maximum) |

- **Case 5: customary salary for a director with a substantial interest** ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)):

| Turnover (ANG) | Minimum wage to treat as paid (ANG) |
|---|---|
| 80,000 | 50% = 40,000 ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)) |
| 250,000 | 50,000 |
| 10,000 | rule does not apply (below 12,500) |
| 60,000 + 70,000 (two companies, combined 130,000) | 50,000 |

  The page does not say what happens at exactly ANG 100,000 of turnover ("minder" and "meer" leave that point open), so check with the Belastingdienst ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **Case 6: due dates.** For July 2026 payroll, 15 August 2026 is a Saturday, so the return and payment are due on 17 August 2026, as the Belastingdienst table shows. For February 2026, 15 March is a Sunday, so they are due on 16 March 2026 ([Inleverdata 2026](https://belastingdienst.cw/wp-content/uploads/2026/02/Inleverdata-aangiften-2026_huisstijl_ME-LB-OB.docx-2.pdf)).
- **Case 7: Lei di Bion overtime.** An employee earned XCG 53,100 in 2025 excluding overtime (the Belastingdienst's own example). That is below XCG 85,753.20, so the employee can qualify if they worked overtime regularly (at least 6 months in the past 12). They expect 12 hours of overtime a week, but only up to 10 hours a week can be tax-free. Pay for the other hours is taxed and carries premiums as usual ([Toelichting overwerkregistratie 2026](https://belastingdienst.cw/wp-content/uploads/2026/01/Toelichting-overwerkregistratie-2026.pdf); [Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/)).

## When to refuse or refer

- **Current premium rates are needed and the SVB sheet is unavailable.** Do not present the 2023 table as current; send the client to the SVB, which the Belastingdienst names for all percentages ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **ZV, OV, cessantia registration, risk class or payment mechanics.** Refer to the SVB. They are not on the Belastingdienst return and their procedures could not be read for this skill.
- **An exact 2026 wage-tax amount per pay period.** Do not reconstruct the tables from the 2023 brackets. Get the Belastingdienst's current tables or use payroll software that carries them.
- **Treaty or Kingdom-arrangement relief.** Withhold until the employee produces the Inspector's statement ([Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)). Refer the treaty analysis itself.
- **Ex-patriate applications, Lei di Bion disputes, and any recovery for fraud or wrong data.** Refer to a Curaçao tax adviser. These depend on facts the Belastingdienst tests case by case ([Lei di Bion](https://belastingdienst.cw/vrijstelling-van-loonbelasting-en-sociale-lasten-mogelijk-dankzij-lei-di-bion/)).
- **Severance, dismissal, minimum wage or labour disputes.** These are outside this skill. Refer to a labour lawyer or to the ministry the Belastingdienst handbook names as "Ministerie van Sociale Arbeid & Welzijn (SOAW)" ([Belastingdienst handbook, 2026](https://belastingdienst.cw/wp-content/uploads/2026/08/FIN_Succesvol_Ondernemen_versie2-1.pdf)).
- **Currency conversion.** For converting an ANG amount to XCG, check the official rate: the Belastingdienst notice ([Invoering Caribische Gulden](https://belastingdienst.cw/invoering-caribische-gulden-xcg/)) is an image and could not be read.

## 2025 returns and statements still being filed or corrected

- **Monthly 2025 periods.** Each 2025 month was due on the date in the Belastingdienst's 2025 table: for example January 2025 by 17 February 2025, and December 2025 by 15 January 2026. A late or corrected 2025 return goes through the portal like a 2026 one ([Inleverdata 2025](https://belastingdienst.cw/inlever-en-betaaldata-voor-aangiften-omzetbelasting-en-aangiften-loonbelasting-en-premies-aov-aww-avbz-en-bvz-2025/); [Belastingdienst, Loonbelasting](https://belastingdienst.cw/ondernemer/themas/loonbelasting/)).
- **Verzamelloonstaat 2025.** Employers that did not apply Lei di Bion in 2025 had to file it in the old format. The Belastingdienst news item prints the date as "uiterlijk 2 februari 2025", which appears to be a misprint for 2026. Employers that did apply Lei di Bion in 2025 received an automatic extension to 1 April 2026, because the new format was delayed. Until the new format is ready, the overtime registration Excel file is enough for them ([Belastingdienst news, overuren Lei di Bion](https://belastingdienst.cw/vrijstelling-loonbelasting-en-sociale-premies-over-overuren-lei-di-bion/)).
- **Overtime exemption for 2026.** Requests were due by Monday 2 February 2026, and the 2025 verzamelloonstaat had to be filed first ([Belastingdienst news, overuren Lei di Bion](https://belastingdienst.cw/vrijstelling-loonbelasting-en-sociale-premies-over-overuren-lei-di-bion/)). The 2025 overtime deadline had been extended to 15 September 2025 ([Belastingdienst news, uiterste indieningsdatum](https://belastingdienst.cw/uiterste-indieningsdatum-vrijstelling-overwerkloon-verlengd/)). A late request is a refer item.

## Completion checklist

- [ ] CRIB number, wage tax and premium registration, a working portal account, and SVB registration of staff.
- [ ] Each worker classified (employee, fictitious employment, agency staff or contractor on the Article 45 cards), with residence status and any Inspector's treaty statement on file.
- [ ] Premium coverage checked for each person, with any exemption decision on file.
- [ ] A Loonbelastingverklaring 2026 on file for each employee; credits applied by one employer only, and none for non-residents.
- [ ] Premium rates and ceilings checked against the SVB's current sheet, not only the 2023 table ([SVB Tabel 2023](https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf)); the 2026 wage-tax tables in use.
- [ ] Lei di Bion, ex-patriate and customary-salary positions documented.
- [ ] Every monthly return filed and paid by bank by the 2026 date (nil returns included); ZV, OV and cessantia settled with the SVB.
- [ ] Verzamelloonstaat by 31 January, Article 45 cards in January, annual statements to employees, and records kept 10 years ([Belastingdienst handbook, 2026](https://belastingdienst.cw/wp-content/uploads/2026/08/FIN_Succesvol_Ondernemen_versie2-1.pdf)).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-16. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cw-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cw-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.