Modification of customary pay

The customary salary for the DGA (director-major shareholder) was increased from 48,000 to 51,000 from 1 January 2023 and the efficiency margin was abolished. This margin was 25% and could be deducted from the salary of the most comparable employment.

The consequence of this change is that DGA salaries have to be reassessed. This is especially important for individuals working alone in a private limited company, such as self-employed and liberal professionals participating in a partnership.