Wage tax and national insurance contributions return
The wage tax and national insurance contributions return is the way in which you, as an employer, communicate with the Tax and Customs Administration. The wage tax and national insurance contributions return must be submitted each month or per 4-week period. This should include the calculations made in your payroll accounting. The amount that you have to pay to the Tax and Customs Adminstration for that period is determined based on this wage tax and national insurance contributions return. As an employer you have a unique payroll tax number, with which the tax authorities identify you and know which employer must make the payment.
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How, what and when?
The wage tax and national insurance contributions return is used to indicate the amount of the taxable wages of your employees in the period, which determines the level of the wage tax and national insurance contributions. In addition, social insurance contributions (unemployment benefit, occupational disability benefit and healthcare premiums) are calculated, which must also be paid to the Tax and Customs Adminstration. In addition, the research and development tax rebate and the work-related expenses scheme (WKR) final levy are are also included in the wage tax and national insurance contributions return.
Employee Insurance Agency (UWV)
In addition to the tax information for the Tax and Customs Administration personal details and taxable wage are also passed on to the Employee Insurance Agency (UWV) for the benefit entitlement database via the wage tax and national insurance contributions return. Because the data from the wage tax and national insurance contributions return is automatically passed on to the UWV, you do not have to fill in long forms if one of your employees has to apply for an unemployment or disability benefit.
In addition, this data is also used if you apply for a maternity benefit or allowance for maternity leave for a pregnant employee.
Loket.nl
We use our payroll package Loket.nl to submit the wage tax and national contributions return. As soon as we have completed your salary processing for a certain period, we submit the wage tax and national contributions return for this period via a secure internet connection. You can then download the specification of the wage tax and national contributions return from Loket.nl with all the information needed for the payment, including a unique payment reference. After payment, the wage tax and national contributions return for the period is completed.
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