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Wage declaration and RAE entries

Depending on the status of a period, an RAE entry will result in a correction declaration or a new complete declaration.

Content

Description

If you have not yet prepared the complete declaration for the period, the RAE entry is processed in the open complete declaration. In that case, no correction declaration line is generated for that period. If you have prepared the complete declaration for the period, the RAE entry is processed in a correction declaration or a new complete declaration. The declaration type depends on the end date of the declaration term:

  • RAE entries that are within the declaration term, lead to a new complete declaration.
  • RAE entries that are outside of the declaration term, are sent with the next period as a correction declaration.

On a timeline, this looks as follows:

In the above timeline, the complete declaration for January has been sent in January. In case of an RAE entry, the following happens:

  • At moment 1 an RAE entry for January is approved. Profit automatically generates a new complete declaration for January. You can check this new complete declaration and prepare it for sending.
  • At moment 2 an RAE entry for January is approved. Profit automatically generates a new correction declaration for January, because the declaration term has elapsed and you have already sent the January declaration. The correction declaration will be sent together with the next complete declaration. If the declaration for period 3 is the next complete declaration to be sent, the correction declaration for period 1 will be included when the complete period 3 declaration is sent.

Prepare the correct declaration

In principle, only messages of the Complete declaration type can be prepared. However, there are a few situations in which a declaration correction can also be prepared separately:

  • The employer's obligation to pay taxes has terminated, but a correction for previous periods still needs to be sent.
  • The declaration time frame is a half year or a year. In that case, a separate correction may be submitted.
  • Artists and professional sportsmen/-women can also submit declarations irregularly, meaning an exception applies to them as well.

Procedure

Also see

Process

Retroactive effect (RAE)