Dutch law provides that the Dutch wage tax returns should be filed with the Dutch tax authorities within one month after the end of the respective month. This also applies to  the payments. So, for example, the wage tax return relating to the withholding obligation for March, and the corresponding payment to the tax office, should be filed and the payment should be received by the Dutch tax authorities no later than April 30th.

An exemption to this rule is the starting period of the company where employees already perform work and receive salary, but no wage tax number has been granted yet by the Dutch tax authorities. Upon the granting of that wage tax number, the Dutch tax authorities will confirm the filing and payment deadlines of wage tax returns of periods that have already passed.   

Go to >   The payroll service package of TAXci

Go to >    Index page - Payroll obligations in the Netherlands