{"id":21354,"date":"2025-09-11T11:23:58","date_gmt":"2025-09-11T15:23:58","guid":{"rendered":"https:\/\/www.celerypayroll.com\/?p=21354"},"modified":"2025-09-23T09:02:35","modified_gmt":"2025-09-23T13:02:35","slug":"new-law-for-curacao-youth-exemption","status":"publish","type":"post","link":"https:\/\/www.celerypayroll.com\/en\/blog\/general\/new-law-for-curacao-youth-exemption\/","title":{"rendered":"New law for Curacao: Youth Exemption"},"content":{"rendered":"<p class=\"p1\">As of <span class=\"s1\"><b>July 1, 2025<\/b><\/span>, the <span class=\"s1\"><b>National Ordinance on the Promotion of Labor Participation of Youth and Young Adults<\/b><\/span> is in effect in Cura\u00e7ao. One of the key measures introduced is the <span class=\"s1\"><b>Youth Exemption<\/b><\/span>, which offers employers a significant fiscal benefit for eligible employees. In this article, we explain what the exemption is, who qualifies, and how to apply it in Celery.<\/p>\n<p class=\"p3\"><b>What is the Youth Exemption?<br \/>\n<\/b><b><\/b>The Youth Exemption applies to employees between the ages of <span class=\"s1\">18 and 30<\/span> whose annual income falls within the <span class=\"s1\">first tax bracket<\/span> (XCG 38,225 in 2025).<\/p>\n<p class=\"p1\">This exemption removes the obligation to withhold <span class=\"s1\">wage tax<\/span> and <span class=\"s1\">social security contributions<\/span>, including the employer\u2019s portion. As a result, in most cases, these employees will receive their <span class=\"s1\">gross salary as net pay<\/span>.<\/p>\n<p class=\"p1\">To apply the exemption, you must first request and obtain a <span class=\"s1\">tax ruling<\/span> from the Tax Authorities.<\/p>\n<p class=\"p3\"><b>How to Process the Exemption in Celery<br \/>\n<\/b><b><\/b>Celery now includes a new employee category:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Young people and young adults (with tax ruling)<\/p>\n<\/li>\n<\/ul>\n<p class=\"p1\">When you select this category while creating or editing an employee, Celery will automatically exclude wage tax and social security contributions from payroll calculations.<\/p>\n<p class=\"p1\">The exemption is also reflected in key payroll reports, including:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Wage Tax return<\/p>\n<\/li>\n<li>\n<p class=\"p1\">SVB return<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Annual Wage Statement (<i>Verzamelloonstaat<\/i>)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Wage Tax Card (<i>Loonbelastingkaart<\/i>)<\/p>\n<\/li>\n<\/ul>\n<p class=\"p3\"><b>Practical Steps<br \/>\n<\/b><b><\/b>First, verify that your employee meets the age and income criteria. Next, request the tax ruling from the Tax Authorities. Once granted, simply select the new employee category in Celery to apply the exemption automatically. With Celery, you can process the Youth Exemption effortlessly and fully in line with Cura\u00e7ao\u2019s new payroll regulations.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-22051\" src=\"https:\/\/www.celerypayroll.com\/wp-content\/uploads\/2025\/09\/unnamed-3.png\" alt=\"\" width=\"837\" height=\"536\" srcset=\"https:\/\/www.celerypayroll.com\/wp-content\/uploads\/2025\/09\/unnamed-3.png 837w, https:\/\/www.celerypayroll.com\/wp-content\/uploads\/2025\/09\/unnamed-3-300x192.png 300w, https:\/\/www.celerypayroll.com\/wp-content\/uploads\/2025\/09\/unnamed-3-768x492.png 768w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p>Interesting Attachment: <a href=\"https:\/\/www.celerypayroll.com\/wp-content\/uploads\/2025\/07\/PB-2025-95-Lv-bevordering-arbeidsparticipatie-jongeren-en-jong-volwassen_CUR.pdf\"><span class=\"s1\">National Ordinance on the Promotion of Labor Participation of Youth and Young Adults<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As of July 1, 2025, the National Ordinance on the Promotion of Labor Participation of Youth and Young Adults is in effect in Cura\u00e7ao. One of the key measures introduced is the Youth Exemption, which offers employers a significant fiscal benefit for eligible employees. In this article, we explain what the exemption is, who qualifies, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":21355,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24,25,27,26,23],"tags":[],"country":[33],"target":[40,41,39,38],"class_list":["post-21354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-legislation-and-regulations","category-salary","category-tax","category-updates","countries-cw","targets-account-enduser","targets-account-reseller","targets-employee-enduser","targets-employee-reseller"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/posts\/21354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/comments?post=21354"}],"version-history":[{"count":4,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/posts\/21354\/revisions"}],"predecessor-version":[{"id":22244,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/posts\/21354\/revisions\/22244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/media\/21355"}],"wp:attachment":[{"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/media?parent=21354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/categories?post=21354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/tags?post=21354"},{"taxonomy":"countries","embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/country?post=21354"},{"taxonomy":"targets","embeddable":true,"href":"https:\/\/www.celerypayroll.com\/en\/wp-json\/wp\/v2\/target?post=21354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}