Sander.Michael@borgentax.nl

This surplus is being used by the Dutch government for public expenditure other than the financing of disability benefits. According to certain sources, the premium may have been approximately 27% too high. By way of a rough indication, for an annual payroll of EUR 1 million, approximately EUR 20,000 may have been overpaid in premiums.

The question is whether this is unlawful and whether any excess premiums paid should be refunded. Legal proceedings on this issue are currently ongoing.

What are your options?

Broadly speaking, there are two possible routes:

1. Administrative-law route  – This involves filing a (pro forma) objection each month against the payment of the Aof premium, which is paid through the periodic wage tax return. An objection must be filed within six weeks of the payment. We can assist you in preparing a pro forma notice of objection in order to preserve your rights.

2. Civil-law route  – This involves challenging the potentially overpaid portion of the Aof premium through civil proceedings on the basis of an unlawful act by the government. You may initiate such proceedings with the assistance of a lawyer. There are also parties that have initiated collective actions in this context. One example is www.massaalbezwaar.nl. Borgen Tax is not involved in this initiative.

The legal merits and prospects of success of these proceedings are currently uncertain, and we do not express a view on them. We would, however, like to make you aware of the ongoing discussion and the options available to challenge the payment of potentially excessive Aof premiums.  

Should you require any further information or wish to discuss this matter, please do not hesitate to contact us