How often do I need to file a payroll tax return?
Short answer
As an employer, you file a payroll tax return every month, or every four weeks if that is how you pay. The return and the payment of payroll taxes must be in by the last day of the month after the filing period. Even if you pay no wages in a period, you still file a return.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
In the payroll tax return, you report the wages, the wage tax withheld and the contributions for each employee. The Dutch Tax Administration (Belastingdienst) also uses that data for your employees' benefits and allowances, so mistakes quickly have consequences.
What you do every month
- Create and pay payslips
- File the payroll tax return
- Pay the payroll taxes
- Process a payroll journal entry in your accounts
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.