Company car bijtelling
Bijtelling privégebruik auto (Wet LB 1964 art. 13bis) is not a post-tax adjustment like sick pay, retro-adjustments, or leave buy/sell — it is a percentage of the car's cataloguswaarde that the employer must add to the taxable wage before loonheffing/premies are computed. It raises the payroll calculator's taxable gross itself, not just the net outcome.
Vehicle and CarAssignment
Vehicle (cataloguswaarde, fuel type, bijtellingCategorie:
standaard or elektrischGeplafonneerd) and CarAssignment (which
employee has which vehicle, for which effective range, and any
eigenBijdrage) are a dedicated schema pair, deliberately decoupled
from the custody-tracking Asset/AssetAssignment register used for
general company property — bijtelling has fiscal
semantics an asset record does not carry.
The 2026 rates
| Parameter | 2026 value |
|---|---|
| Standard bijtelling | 22% |
| EV reduced bijtelling | 18%, up to evReducedCataloguswaardeCap €30.000 |
Above the EV cap, the excess cataloguswaarde is bijtelled at the standard 22% rate — only the first €30.000 gets the reduced 18%. These figures are versioned, sourced table data; a future tax year is a data-only re-issue.
How it folds into the run
For each employee with an open CarAssignment covering the period, the
service computes the monthly bijtelling
(max(0, base/12 − eigenBijdrage)) and adds it to
grossMonthlySalaryCents immediately before CalculationInput is
constructed — PayrollCalculator itself receives an already-adjusted
gross and is not modified in any way. The generated Payslip carries
bijtelling (the computed monthly amount, null when no assignment
covers the period) and carAssignmentId.
A large eigenBijdrage (employee contribution towards private use)
floors the bijtelling at zero — it can never go negative.
Machine-checked
nl-bijtelling-auto-privegebruik independently re-derives the monthly
bijtelling from the referenced CarAssignment/Vehicle and flags any
cents-mismatch against the recorded Payslip.bijtelling:
occ hrmq:rules:audit
occ hrmq:payroll:verify --period 2026-06
Bijtelling is computed automatically as part of the normal run — there is no separate trigger command.