Aangifte Loonheffingen (Payroll Tax Declaration)
Monthly payroll tax and social contributions declaration covering wage tax (loonbelasting), national insurance (volksverzekeringen), and employee insurance contributions (werknemersverzekeringen). Due by the last working day of the month following each payroll period.
Who this applies to
- All Dutch employers with one or more employees on payroll
- BVs with a DGA on payroll: DGA salary is processed even when no other staff exist
- Foreign employers with staff working in the Netherlands under Dutch social security
- Flex workers, agency staff, and four-weekly payroll operators
What to file
Aangifte loonheffingen: per-employee declaration of gross wages, withheld loonbelasting and premie volksverzekeringen, employer and employee werknemersverzekeringen premiums, and ZVW health insurance income-dependent contribution
How to file
Filed electronically via payroll software or the Belastingdienst portal. Most businesses use a payroll bureau or accounting software such as AFAS, Exact, or Visma that generates and transmits the aangifte via SBR. Single-DGA BVs can file directly via Mijn Belastingdienst Zakelijk.
Payment due
Payment of all loonheffingen withheld and owed is due on the same date as the declaration: the last working day of the month. Payment is made via bank transfer using the betalingskenmerk on the payment specification.
Penalties for missing this deadline
Administrative fine of EUR 68 to EUR 5,514 for late filing. Belastingrente accrues on late payments. Non-registration as an employer when required is a separate offence with a fine up to EUR 5,514. Persistent non-compliance can result in escalating penalties and criminal prosecution.
Filing checklist
- Run payroll for all employees including DGA and calculate gross wages, holiday allowance, and any bonuses
- Apply current loonheffingstabellen for each employee's personal situation and loonheffingskorting payroll tax credit election
- Calculate employer werknemersverzekeringen premiums at current WW-AWF and WAO/WIA rates from Belastingdienst rekenregels
- Calculate employer ZVW contribution at the current income-dependent rate (inkomensafhankelijke bijdrage)
- Generate the aangifte loonheffingen file via payroll software and submit via Mijn Belastingdienst Zakelijk
- Pay total loonheffingen due by bank transfer using the betalingskenmerk before the deadline
Documents you'll need
- Payroll records for all employees for the period including DGA salary under gebruikelijk loon
- BSN (burger service number) for each employee: mandatory for submission
- Loonheffingskorting elections for each employee showing whether withheld or not
- Employer registration number (loonheffingennummer) issued by the Belastingdienst at employer registration
- Current rekenregels (calculation rules) from belastingdienst.nl for the tax year
Common mistakes to avoid
- Processing DGA salary below the gebruikelijk loon minimum (EUR 56,000 in 2025 or market rate if higher): the Belastingdienst can impute income and charge back-taxes
- Applying the wrong loonheffingstabel such as using the standard table when the special rate applies for a second job
- Forgetting that the loonheffingskorting can only be claimed at one employer: employees must elect where to apply it
- Missing the 30%-ruling application window for qualifying expat employees: it must be requested within 4 months of the start of employment
Never miss a Netherlands deadline
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