WILLEMSTAD – A public dispute has erupted over whether Curaçao's BION Law can be used to grant police officers tax relief on overtime pay, with former Finance Minister and current MFK parliamentarian Javier Silvania and former PAR parliamentarian Omayra Leeflang offering sharply different interpretations of the legislation.
The debate follows a meeting this week between the National Police Union (NAPB) and Silvania, during which officers raised concerns that some colleagues had received tax exemptions on overtime while others had not.
Silvania has argued that the government has legal avenues to extend the benefits of the BION Law to police officers who currently do not qualify.
The BION Law, adopted by Parliament in March 2025 as an MFK initiative, was introduced to reduce taxes on overtime work and encourage additional labor. Under the law, eligible employees earning less than ANG 85,753.20 annually can receive an exemption from wage tax on up to 40 hours of overtime per month. The legislation applies to both public- and private-sector employees who meet the income threshold.
In recent weeks, Silvania has repeatedly questioned why many police officers have not benefited from the measure, despite promises made during the election campaign that they would qualify.
In a letter submitted to the ministers of Finance and Justice, Silvania proposed two possible legal solutions. One would use the law's hardship clause to extend relief to officers who have been excluded. The second would amend the legislation to remove what he describes as deficiencies in its implementation.
Leeflang, however, rejected that interpretation.
In a statement posted on social media, she argued that the BION Law does not apply to police officers because they are civil servants appointed under public service law rather than employees working under an employment contract.
"Police officers are civil servants," Leeflang wrote. "The BION Law applies to workers with an employment agreement."
She also disputed Silvania's interpretation of the hardship clause, arguing that the government, as employer, cannot invoke it to broadly extend benefits. According to Leeflang, only an individual employee can request relief based on exceptional circumstances.
Leeflang further accused Silvania of using the issue to pursue what she described as a political "revenge campaign" within MFK.
Silvania quickly responded, maintaining that Leeflang's interpretation is incorrect.
"With all due respect to Mrs. Leeflang, the BION Law applies to all employees. The law makes no distinction," he said.
According to Silvania, both public- and private-sector workers are eligible under the legislation, provided they meet the legal requirements. He also pointed to complaints raised during Tuesday's meeting with the police union, where officers said some colleagues had already received overtime tax exemptions while others had not.
That inconsistency, Silvania argued, demonstrates that the law is already being applied to at least some members of the police force.
The disagreement has added another layer to the growing political debate surrounding the BION Law. Beyond the legal interpretation, the issue has become increasingly intertwined with tensions inside MFK, where Silvania has publicly challenged government ministers on several policy issues since returning to Parliament.
For now, the government has not publicly clarified why some police officers reportedly received overtime tax exemptions while others did not. Finance Minister Charles Cooper and Justice Minister Shalten Hato have yet to respond to Silvania's parliamentary questions on the matter.