Lei di Bion: Extended deadline for overtime pay exemption requests (Curaçao)
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The circular ‘aanschrijving’ extends the filing deadline under the hardship provision, giving employers three months from the start of the calendar year to prepare and submit the required request for the exemption of qualifying overtime pay from wage tax and social security contributions.
The original two-week filing period has therefore been extended to three months.
Circular
On 16 October 2026, a circular concerning Lei di Bion and article 6F(5) of the National Wage Tax Ordinance 1976 was published in the Official Gazette of Curaçao (Landscourant).
The circular extends the initial deadline for submitting a request for the exemption of qualifying overtime pay from wage tax and social security contributions from two weeks to three months after the start of the calendar year.
The original two-week deadline was considered unreasonably short. The extension was therefore granted under the hardship provision.
Effective date
The circular was published on 16 October 2026, entered into force on 17 October 2026, and applies retroactively from 1 January 2026.
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