Employers can deduct tax by using percentage or table-based deductions. With a table-based card, you're deducted more tax the higher your income is, while percentage deductions are based on a set percentage rate.
You can find your table number or percentage rate on your payslip or on your tax deduction card.
What’s the difference between a table-based deduction card and a percentage card?
- With a table-based card, you're deducted more tax the higher your income is.
- A percentage card deducts the same percentage of tax even if your income changes. This means that if you earn more than the basis used to calculate your tax deduction card, you’ll pay too little tax. If you earn less, too much tax will be deducted.
Advance tax deductions for seafarers that are resident for tax purposes abroad (seafarer’s table)
No tax deduction cards are issued for seafarers who are resident abroad. Specific deduction tables have been introduced for seafarers who are liable for tax under section 2-3, subsection 1 (h) of the Taxation Act.
- 0100 Deduction table Class 1.
For tax on seafarer's salaries with 10 percent standard deduction, 30 percent seafarer's allowance.
- 0101 Deduction table Class 1
For tax and national insurance contributions on seafarer's wages with 10 percent standard deduction, 30 percent seafarer's allowance.
The tables apply to seafarers resident abroad.
The table has been calculated based on regular deductions throughout the year and therefore results in smaller deductions. No exemption from deductions should therefore be given during the holiday period and before Christmas. The salary amount (the basis for the deduction) should be rounded downwards.