Wage tax return filing and late payment information

Check out how to file your wage tax return and find information about late payment.

Please find information regarding the Dutch rules and penalties for (i) late filing and (ii) late payment.

Filing wage tax returns

In principle, a wage tax return must be filed ultimately by the last day of the next applicable wage tax period (month or 4 week period). Considering a wage tax period of a month, a wage tax return for January salaries must therefore be filed ultimately by the end of February.

There is some relief of 7 calendar days after the final declaration date:
• If the wage tax return is filed and received within this period (7 days grace period), then no fine is levied.
• If not, then a fine of € 65 is levied.

Payment of wage tax / social security

In principle, the wage tax / social security due must be paid and received by the Dutch tax authorities ultimately on the last day of the next applicable wage tax period (month or 4 week period). Considering a wage tax period of a month, the wage tax / social security due for January must therefore be paid and received ultimately by the end of February. Since transfer of money into the Dutch tax authorities bank account, may take some time, it is always advisable to not pay on the last day.

Late payment

If you do not meet the normal payment deadline but you pay within a grace period, you may not receive a fine. The grace period starts after the final payment date and ends 7 calendar days after the final payment date. There are 3 possibilities:

• You pay too late, but within the grace period. In this case there are 2 possibilities:
1. You paid the previous declaration on time and in full. Then you will not receive a payment default penalty. You will receive a notification of absence.
2. You paid the previous declaration late or incomplete. Then you will receive a payment default penalty of 3% of the amount paid late, with a minimum of € 50 and a maximum of € 5,278.
• You pay too late and after the grace period. In this case you will receive a payment default penalty of 3% of the amount paid late, with a minimum of € 50 and a maximum of € 5,278.
• You pay too late and partly within and partly after the grace period. In this case, you will receive a payment penalty of 3% for the total amount paid late (the total of the amount you paid within and after the leniency term), with a minimum of € 50 and a maximum of € 5,278.

Non-payment or insufficient payment

If you have not paid (a part of) the wage tax / social security due, then you will receive a supplementary assessment with a 3% payment default penalty of the unpaid amount with a minimum of € 50 and a maximum of € 5,278. If you also paid a portion too late, then the fine is calculated over the total of the unpaid and late payment amount.