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DGA Minimum Wage

03.01.2024

Who are DGAs?

DGA (Directeur-grootaandeelhouder) are employees or directors of companies who own a significant (5% or more) share of the shares of that company.

The following payroll scheme applies to such employees:

DGA Payroll Scheme

A director holding a substantial shareholding in the company should receive the normal salary for a similar position. This salary is considered to be the greater of the following amounts:

  • Salary from the most comparable employment relationship, that is, the average salary of directors of similar companies,
  • The salary of the highest paid employee of the company or the highest paid employee of the employer's subsidiary,
  • Not less than the amount established by law: in 2024 this is 56 euros. 

Often The DGAs say 56 is too much and directors at the same level are paid less. The tax office is ready to reduce the minimum salary of a director-shareholder if he can prove these allegations.

Benefits for startup directors

For DGA start-ups, if certain conditions are met, a relaxation of the regular remuneration scheme may apply: they can apply the statutory minimum wage as their regular salary. If a salary is stated below the statutory minimum and is justified on the basis that similar directors earn less, the burden of proof of this fact falls on the DGA.  

The start-up incentive scheme can only be applied for the first three years of the company's existence. The use of this scheme has been stopped since 2023, but those who signed up for it in 2021 or 2022 can still take advantage of it. 

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