Can I create a new Statutory Deductions and Reporting calculation card if an employee is rehired?

Yes, you can create a new calculation card. Or, you could reopen the existing calculation card for the employee. Netherlands follows the payroll relationship rule L, which is the Lifetime Rule.

The payroll relationship for the terminated employee is still active even though there are no employment terms or assignments attached to it. Hence, the existing payroll relationship can be used and the existing calculation card may be reopened for the employee.