Diagnosis
The quarterly table must not be adjusted for part time employees.Exceptions are students and pupils who fall under a separate scheme. Formore information, see the chapter on Calculating Wage Tax and SocialInsurance Contributions in the Wage Taxes Handbook, availablefrom the Dutch Customs and Tax Authority.

Procedure
If the employee is a student who falls under the Student Provision, youmust enter special code '28' in one of the available fields. In allother cases, you must determine whether the indication 'Part-timer' isjustified. If so, select the period table. If not, untick the relevantbox.