The Tax and Customs Administration has made a new form available for 2024 for the Declaration of data for payroll taxes. Before 2001, this statement was known as payroll tax certificate.
Submission of details
Employers who take on an employee are obliged to collect the following information before that employee starts work (Article 7.9 of the 2011 Payroll Tax Implementation Regulations):
- surname and initials;
- date of birth;
- citizen service number (BSN);
- address with postcode;
- place of residence (and, if the employee does not live in the Netherlands, also their country of residence and region).
In addition, the employer must verify the employee’s identity using a valid form of identification and include a copy of this identification document in the payroll records.
If the employee fails to provide this information (or provides incomplete information), the employer must deduct payroll tax at a rate of 52% (anonymous rate).
Model
It is up to the employer to decide how to record this information. However, the employee must provide the statement in writing, dated and signed. The Tax and Customs Administration provides a template as a guide, but employers and employees are not obliged to use it.
Payroll tax credit
The employee must also inform the employer whether tax credits should be taken into account when calculating the payroll taxes to be deducted. And that is why the Tax and Customs Administration has made a new form available with effect from 2024. From 2024 onwards, every employer will be permitted to take the single-parent tax credit into account when withholding payroll taxes, provided, of course, that the conditions for applying this credit are met. Up to and including 2023, only the Social Insurance Bank was authorised to apply this credit.
The single-parent allowance applies to people who are entitled to the AOW pension for unmarried people (or who would be entitled to it if they had a sufficient number of years of insurance). The single-parent allowance is a fixed amount. For 2024, it amounts to €524.