The loonbelastingverklaring should be dated and signed for this purpose. This period also applies to loonbelastingverklaringen which have been replaced by Version: South Australia Payroll Tax Act An Act to re-enact and. (, 8–9) Flat but fairFigure 2: Health care contribution 8 7 6Level (%) 5 .. In addition, the’loonbelastingverklaring’ (income tax declaration). samenvatting ‘inleiding belastingheffing ondernemingen ‘ ¡let dus op wijzigingen in de belastingwetgeving! belastingen in nederland functies
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Gerharts 12, Kralendijk tel. Queen Beatrix Street, Oranjestad tel. Employee insurance schemes and healthcare insurance Premiums for the employee insurance schemes and healthcare insurance Healthcare insurance Main rule for insured persons Employees who do not live on the BES islands Employer s premium Employee employed by a Dutch employer? Additional information for Healthcare Insurance Office: Legally residing non-registered covered employee Wage period Calculating loonheffing and employer s premiums Loonbelasting reduction decision When are you allowed to take the decision into account?
What amount should you take into account? Inspector s decision Column So this manual is intended for you if you are an employer but also, for example, if you work in payroll administration. You can also consult this manual on Structure of the manual This manual consists of two parts, viz. Part 1 contains general information about, amongst others, employment, of which data you should keep records and which data you need from your employee in order to deduct the correct amount.
In addition, you will find information about the method of calculation, the self-assessment and the information which you should provide to us and the employee. Part 2 contains specific information about different subjects, including employment, the wage concept and the Expatriate Regulation. For the purpose of this Manual the following definitions shall apply: The sample calculations in this manual are based on the model wage statement. In several examples all columns have been included.
In most cases the columns which are not applicable in the examples have not been included for the sake of simplicity. First you should determine whether there is employment. This is explained in Step 1. Then you should find information about the data of an employee, which you should record in your administration. The loonheffing is deducted from the wage.
Below we will explain how you should file a return and how you pay us the loonheffing deducted by you and the employer s premiums which you owe. If you have made errors in your return, you should correct these.
You present an annual statement to your employee. Finally, this section contains information about matters which you should organise when you are a withholding agent or the employment of an employee comes to an end.
The rules of loonbelasting apply to employment relationships which qualify as employment. The sickness, accident, cessantia insurance premiums and the employer s share of the BES healthcare insurance premium payable by you are levied under the name employer s premiums. So the first step you should take is to determine whether there is employment see paragraph 1. If a person is not working for you as an entrepreneur and is not in your employment either, you should inform us of payments made to this person see paragraph Employment is an employment relationship based on an agreement between an employer and employee about the way in which the employee works on payment.
This agreement is usually laid down in writing but can also be effected verbally or tacitly. For there to be employment, it does not matter whether someone is in permanent employment or not. The scope of work is not important either. For example, casual workers or holiday workers can also be in employment. There may also be employment regarding all types of domestic activities.
In that case you should deduct and pay loonheffing as a private client. In addition you should pay employer s premiums. These are the sickness, accident, healthcare insurance and cessantia premiums payable by you. An administrative appointment or a legal obligation, such as military conscription in the past, also qualify as employment.
There are different kinds of employment: The employee has undertaken the obligation to work for some period of time. The employer is obliged to pay the employee a wage for the work. There is a relationship based on authority between the employee and the employer. There is loonbelaxtingverklaring relationship based on authority if you have the right to loonbelastingvrrklaring orders and instructions for the work that has to be done.
The employee should follow your orders and instructions. In fact, you can also leave it loonbeoastingverklaring person to exercise this right, for example the person for whom the employee is actually working as is the case regarding secondment. There may also be a relationship based on authority if you barely give any orders or instructions.
Maarten or the public entities Bonaire, St. This usually also includes persons loonbelastingverllaring position is based on an appointment. There are no age limits for the employee insurance schemes.
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If a year-old employee is currently in your employment, you should pay premiums on their wage Notional employment If there is no real employment, there are several groups of people for whom the employment relationship between the client and the person carrying out the work and even assistants may still be regarded as employment.
Loonbelasingverklaring that case there is so-called notional employment.
This usually lonbelastingverklaring that in general you should apply the same rules to the deductions from wage as you would in case of real employment.
The most common employment relationships which are considered as employment for loonheffing but for which you sometimes do not have to pay the employer s sickness ZVaccident OV and Cessantia insurance premiums or the employer s BES healthcare insurance premium, are stated in the table below.
Please see loonbelastingverklaeing 13 for information on special employment relationships.
In that case the employment may have come to an end but the former employee loonbelastihgverklaring receives income on the basis of their previous employment. Examples include a retirement benefit or severance pay.
You should receive the data for the loonheffing and employer s premium from the employee see paragraph 2. Like a person who is entitled to a pension, they should loonbelastlngverklaring this before the first payment.
It concerns the following data regarding your employee: The loonbelastingverklaring should be dated and signed for this purpose. A separate regulation applies to them also see paragraphs You can read in paragraph loonbelastijgverklaring a valid proof ,oonbelastingverklaring identity is Anonymous rate Your employee should give you the loonbelastingverklaring, dated and signed by them, before the first salary payment. If your employee does not comply with one of these obligations, you must apply the so-called anonymous rate.
You also apply the anonymous rate when you know or may reasonably be expected to know that the employee gave you incorrect data. If you have to apply the anonymous rate, you deduct Poonbelastingverklaring can find more information about setting up a payroll administration in chapter Keeping or sending a loonbelastingverklaring You should keep the loonbelastingverklaring for at least ten whole calendar years after the end of the employment.
This period also applies to loonbelastingverklaringen which have been loonbelxstingverklaring by new ones. Eustatius and Saba; or the documents which an alien should have under the Wet toelating en uitzetting BES BES Admittance and Deportation Actin order to establish their identity, nationality and legal residence status.
Usually an employee is asked for this at their workplace but the obligation is not limited the workplace.
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You should point this out to your employees. In case of an inspection you should give your employees the opportunity to comply with their identification requirement. For this purpose you should send your tax office the form Melding loonbelasting en premies, Aanmelding werkgever Registration for loonbelasting en premies, Registration as an employer. You can download this form from After registering you will receive an information package.
In addition you will receive a CRIB number. You should always state this number on your correspondence with us. However, we then should have all required data at our disposal. In special cases or if the data is incomplete, we will ask you for more information. As a result, the processing may take longer. It may be the case that you have registered as an employer but that in fact no employee is working for you yet.
In that case you are still obligated to register in time. In that case you should still submit a return every quarter. If you no longer employ personnel other than temporary personnel, you should notify us about this. We will not send any more returns then.
However, as soon as you employ personnel again you are obliged to notify us. In addition you are obliged to keep records of certain data about employees and payments of wage in an accessible way, so that we can check this data see paragraph 3. Special administrative obligations apply to several regulations see paragraph 3. Furthermore, retention periods apply and we may carry out an inspection of your administration see paragraph 3.
In order to receive this information in time, you should notify us as quickly as possible of any changes of address and changes in the legal status of your company. The information in this manual can always be consulted online at NB: Forms stating the year or period for which they are intended may only be used for that year or period.
If you have lost the form, please contact your Inspector to ask for a duplicate. If you do not use a computerised payroll administration If you do not use a computerised payroll administration you need tables to calculate the loonheffing and employer s premiums.
You can download the tables from If you do not have a computer with an Internet connection at your disposal, please contact your Inspector.
He will send you the required tables in hard copy. You should record the data which is important for the loonheffing and employer s premiums in the wage statement also see chapter 2.
A model wage statement is available to withholding agents who do not have a computerised payroll administration at their disposal.
You can download this from Computerised payroll administration In a computerised payroll administration there are two possibilities for the wage statements: You record all data which is relevant and ensure that this data is available for inspection at all times in the form a complete wage statement.
This wage statement contains all data which is required to be able loonbelastingverklarjng establish that the loonheffing and employer s premiums and the BES healthcare insurance premium were calculated properly.