Loonberekening (voorbeeld)

Voorbeeld loonberekening:

Maandloon                                                                                       € 1.700,00
pensioenpremie (werknemersdeel)                                                    - €      50,00
                                                                                                                
loon voor premies werknemersverzekeringen                                       € 1.650,00
premie ww (werknemersdeel 3,5%*)                                                   - €       11,31
                                                                                                                 
loon voor Zorgverzekeringswet                                                            €  1638,69
werkgeversvergoeding zvw ( 7,2%)                                                   + €    117,99
                                                                                                                                                           loon voor toepassing loonbelastingtabel                                               €  1756,68
loonbelasting/premie volksverzekeringen            € 320,41
inkomensafhankelijke bijdrage ZVW (7,2%)    + € 117,99
                                                                                                                                                inhouding op het loon                                                                           -  €    438,40
                                                                                                                                   
nettoloon                                                                                                € 1.318,28

* Per 1 januari 2009 is het werknemersdeel van de WW-premie op 0% gesteld.