For the too late, not or wrongful filing of a wage tax return, and the too late, or non-payment of the tax due, administrative penalties can become due. 

The penalty is usually stated as a percentage of the tax due, with a minimum and maximum amount per occurrence. The amount of the premium depends on various factors of which the nature of the default and its recurrence (recidive) are the most important factors.

The minimum administrative penalty is € 50 (2020), and the maximum is € 5,278 (2020).  

A more relaxed ('coulance') regime applies for certain defined light defaults or defaults with no direct recurrence.

If a withholding agent has a filing obligation and does not file a wage tax return at all, the Dutch tax authorities will estimate the wage tax due and issue an additional wage tax assessment. This additional wage tax assessment will also include penalties and interest.

The Dutch tax authorities can issue both fines for late payment and late filings jointly.

Go to >   The payroll service package of TAXci

Go to >    Index page - Payroll obligations in the Netherlands