By granting part-time work, older employees have the opportunity to reduce their working hours or to end their active employment prematurely.
Part of the lower remuneration is offset by contributions from the employer. The different tax treatment of the ongoing remuneration and the subsidies have implications for the employee’s net remuneration as a result of entering into an old-age part-time employment contract.
Since these often also depend on other influencing factors (e.g., the children remain fully employed during the term of the contract or the employment ends), there are usually many possible variations regarding the amount of future (net) remuneration, which make it difficult to decide whether to conclude an old-age part-time employment contract.
As tax advisors, we help you determine the economic consequences resulting from the conclusion of the part-time employment contract and thereby obtain a basis for decision-making regarding the conclusion of a part-time employment contract.
As tax advisors, we advise our clients on all tax-related matters, identify existing tax risks, and suggest solutions to avoid tax risks.
