Employer Tax Contributions

Tax Type	Rate	Base
Wage Tax (Loonbelasting)	Progressive (up to 47.5% incl. surtax)	Employee's taxable income
Old Age Insurance (AOV)	7.00%	Employee's gross salary (up to maximum limit)
Widows and Orphans Insurance (AWW)	0.50%	Employee's gross salary
Health Insurance (ZV)	8.3%	Employee's SZV-wage (up to ANG 120,000 annually)
Accident Insurance (OV)	0.5% - 5%	Employee's gross salary (based on risk class)
Cessantia Contribution	NAf 40.00 per employee, per year	Per employee, per year

Filing & Compliance

• File monthly wage tax and social security declarations and make payments by the 15th of the following month.
• Submit the Summary Wage Statement (Verzamelloonstaat) and Third-Party Statement (Opgaaf Derden) annually by January 31.
• Annual Income Tax Returns are typically due by June 30.

Employee tax deductions in Sint Maarten (Dutch Part) involve various considerations for both residents and non-residents.

Wage Tax (Loonbelasting)

Wage tax is deducted directly from employees' salaries by the employer. There are two wage tax tables:

• Periodic Wage Tax Table: Used for regular salary payments.
• Extra Earnings Wage Tax Table: Applied to one-time payments like vacation pay, bonuses, and other extra earnings. The extra earnings table generally results in a higher tax deduction compared to the periodic table for the same gross amount.

Social Security Contributions

While not technically tax deductions, social security contributions are mandatory withholdings from an employee's salary:

• Old Age Security (AOV) & Widows and Orphans Insurance (AWW): Employees contribute 6.5% of their salary up to ANG 100,000.
• Health Insurance: Mandatory for those earning up to ANG 67,816.32 annually, with employee contributions set at 4.2% of their salary.

Personal Deductions (for Residents)

Sint Maarten offers two main categories of personal deductions to resident taxpayers:

• Standard Deduction: A fixed deduction of ANG 500 from employment income.
• Actual Expense Deductions: Residents can opt to deduct actual employment-related expenses if they exceed ANG 1,000 annually, instead of taking the standard deduction. This may be more advantageous for individuals with significant work-related expenses.

Tax Year and Deadlines

The tax year in Sint Maarten aligns with the calendar year. Important deadlines for 2024 tax returns are:

• Individual Income Tax Return (Form IB Model A and Model B): Due on May 31st, 2025.
• Provisional Profit Tax Return (for Businesses): Due on March 31st, 2025.

Remote Worker Exemption

Sint Maarten provides a tax exemption for remote workers who meet certain criteria:

• The remote worker does not stay in Sint Maarten for more than 183 days within a 12-month period.
• The remote worker does not receive payment from any employer or withholding agent in Sint Maarten. This means the individual's income is sourced outside of Sint Maarten.

General Information

The tax system in Sint Maarten is designed to ensure the funding of social security programs and public services. Understanding these deductions and contributions allows both employers and employees to maintain compliance and manage their finances effectively. This information is current as of February 5, 2025, and is subject to change due to potential future updates in tax laws and regulations. It's always recommended to consult with a tax advisor for the most accurate and up-to-date information.