Obtain the data required for the payroll taxes

once you employ an employee you must file payroll tax returns. You will need the employee ‘s details to file these payroll tax returns. The newfangled employer submits the following details to you :

  • the employee’s name and initials
  • the employee’s date of birth
  • the employee’s citizen service number (burgerservicenummer, BSN)
    When your employee has yet to be issued a BSN then you use the employee’s personnel number during the interim period. For more information about the BSN, visit government.nl.
  • the employee’s address
  • the employee’s postcode and town/city
  • when the employee does not live in the Netherlands, the state in which the employee lives and the region
  • a request to apply a payroll tax reduction

The employee supplies these data, either on paper or in a digital format, provided with a date and a signature using the model for entering the data of the income tax and national insurance contributions : ‘ Model Statement of data for payroll taxes ’. however, you or your employee is allowed to use their own model containing the datum set out above. It is besides sufficient to submit a transcript of a valid proof of identity together with all the aforementioned data ( including the request to apply the tax credit, if the employee wishes to apply it, angstrom well as a signature and a go steady ) .
If you re-hire an employee, you do not need to ask the employee to resubmit all the payroll taxes details. however, this is subject to the condition that no changes have taken locate in the intervening menstruation. On re-enter your employment the employee will need to sign the earlier statement to confirm that the details are still discipline .
When you have not received the payroll taxes details from your employee before the first work day – or on the first base shape day when you employ the employee on his or her first gear working day – then you apply what is referred to as the anonymous rate.

Inspection of the details and entry in your records

once you have received the payroll taxes details from your employee you must inspect the details and enter them in your records.

Check the employee’s place of residence

Starting on 1 January 2019, you need to know what nation your employee resides in in order to know which payroll tax postpone to use ( see : Calculating wage tax/national indemnity contributions ). therefore name sure you have received the right place of residence from your employee. Just because your employee gives a target of mansion in the Netherlands does not mean that he is a house physician of the Netherlands.

An employee is a nonmigratory of the Netherlands when this country is his/her permanent wave place of residency. It is ill-defined whether an employee is a nonmigratory of the Netherlands when he/she lives or resides in both the Netherlands and a extraneous area. If, for exemplar, the employee ’ randomness entire family lives overseas, the children go to school overseas, and the employee has bank accounts afield, then he is not a resident of the Netherlands. You yourself must assess whether the country designated by your employee as identify of mansion is in production line with early information they have given you. If that is the case, then you may assume it is the right place of residence .
You therefore determine where an employee lives on the basis of all the facts and circumstances known to you. For case : the place of residence that the employee provides to you as one of the details of payroll taxes, travel allowances that you pay him and details for assessing the policy duty.

Retention of payroll taxes details and submission of the details

You retain the payroll taxes details for at least 5 calendar years after the ending of the relevant employee ‘s employment. You retain these details with your payroll records. The Tax and Customs Administration may request you to furnish these details .

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