Filing payroll levies return
You must withhold the payroll levies from the wages of the employee, unless a net wage agreement exists. You will owe the employer premiums; these cannot be recovered from the employee. The amounts you have withheld and owe must be reported periodically. The amounts due based on the return must be paid simultaneously with the return.
Return period and payment
The period for which the return and payment must take place may vary. It may be calendar month, a calendar quarter, a six-month period, or a year.
Period
The period for which loonheffing are due in relation to the wages of an employee working as domestic staff: six months. Domestic staff is defined as: an employee who exclusively or virtually exclusively provides domestic or personal services in the household of the natural person with whom he or she has an employment relationship. The period for which loonheffing are due in relation to the wages of a foreign artist or professional athlete: one calendar month.
The inspector can determine that the period for which loonheffing are due will be a calendar month with respect to:
- A withholding entity which owes over USD 30,000 in loonheffing per quarter;
- A withholding entity which has not paid the loonheffing on time for a specific period;
- A withholding entity which requests this.
Quarterly withholding entity but monthly payments
If you want to remain a quarterly withholding entity but want to pay on a monthly basis, this is possible. You must also use the payment reference of the return in question for your payment. The payment reference has been pre-printed on the return form. Payment references are unique per return and consist of the crib number, payment method, tax year, period (month/quarter/year), and a tracking number. Using a payment reference prevents the payment from being registered incorrectly.
Obligation to file returns in a timely fashion
If you receive a return form, you are required to complete it and submit it to us in a timely fashion. This also applies if you believe that you are not a withholding entity for loonheffing. In this case, you must report this in writing, stating the precise date from which you are no longer a withholding entity.
Additional assessment in case of a missing or late return or payment
If the payroll levies are not paid or not paid on time together with the return, an additional assessment can be levied, including a fine. A payment will be on time if the return has been submitted and paid no later than the 15th day following the return period. You are responsible for paying on time. Payments after office hours will be processed as payments on the next business day.
The return obligation consists of 2 actions. Submitting the return and paying the return. The deadline for submitting the return and paying (which both must take place at the same time) can be found on the invitation you have received by mail.
Where do I have to go?
As set out in the introductory paragraph, Belastingdienst Caribisch Nederland both levies and collects the loonheffing and all premiums. This includes the health insurance premiums, accident insurance premiums, and Cessantia.
If you have questions about benefits based on health insurance, accident insurance, or the Cessantia, you must contact the Social Affairs and Employment RCN Unit.
For questions about facilities and benefits based on the health insurance, contact the BES health insurance offices.
Online payroll levies return
Belastingdienst Caribisch Nederland offers the option of filing your payroll levies return online. This means that you can file your return through MijnCN in an electronic format. If you file your return online, you will not need to visit Belastingdienst Caribisch Nederland for a stamp as proof of submission. This avoid parking annoyances.
You can learn more about the online payroll levies return here.