Term · Staff
Payroll taxes (loonheffingen)
The collective name for wage tax, national insurance contributions, employee insurance contributions and the income-related Health Insurance Act (Zvw) contribution that you withhold or pay as an employer.
You report payroll taxes every month in the payroll tax return and pay them no later than the last day of the month following the return period.
As a DGA paid a salary by your own BV, you also pay payroll taxes, although you are usually not insured under the employee insurance schemes.