Wage declaration

After the salaries have been approved in Profit, you can send the wage declarations to the tax authority.

Description

Profit prepares the wage declaration based on the ‘wage-over' method. We do not support the ‘wage-in’ method.

The default procedure for managing the wage declaration is as follows:

Wage time frames and declaration time frames

In Profit, we distinguish the below wage time frames and declaration time frames:

Wage time frame

Declaration time frame

Comment

Week

Per four weeks

 

Four weeks

Per four weeks

 

Month

Per month

 

Quarter

Per month

For the first two months of every quarter, you create zero declarations.

Half year

Per month

For the first five months of every half year, you create zero declarations.

In the wage year in question, all employees of the employer have been designated as independent skippers.

Year

Per year, manually

In this year, all employees of the employer have been designated as in-house staff/working children.

Annual declarations cannot be sent digitally. This declaration must be submitted manually.

Note:

The declaration time frame cannot be changed after wages have been processed. If you want to change the declaration time frame after processing wages, you can add a new employer with a new 'Loonheffing' number, report the employment end for all employees of the old employer and then report the start of employment for all employees at the new employer.

Date of birth in the wage declaration

If the date of birth of the employee is unknown, you enter a possible date of birth in the properties of the employee for the purpose of the Dutch wage declaration. You do this using the following procedure.

  • If the day, month and year are unknown, you must guess the year and enter 01-07 as the day and month.
  • If the day and month are unknown: 01-07-year.
  • If the day is unknown: 16-month-year.

Switch to Profit during a wage year

If you start using Profit during the course of a wage year, you have used another package to prepare the wage declaration for the preceding periods. To ensure the correct processing of the RAE entries, we recommend you use Profit to resend the wage declarations to the tax authority for the periods that were prepared using another package.

The tax authority says the following in this respect:

It refers to the situation in which an employer switches software vendors in the course of the year. For example, after the declarations for January and February of that year have already been submitted using the 'old' package. To prevent problems in the course of the year, for example with the cumulatives, it does happen that the employer resubmits the January and February declarations using the new package. This can simply be done by resending the January and February declarations using the new package. In that case, the declarations submitted previously using the old package are overwritten by the newly submitted declarations.

Preparation

Procedure

  • Check, view, prepare and send a wage declaration

    If you process the salaries for a declaration term of a month or four weeks, Profit automatically generates a wage declaration line for the relevant period.

  • View corrections to a wage declaration

    To determine the origin of a declaration correction or corrections to a Complete declaration, you can view the digital wage declaration and pay slip in Profit.

  • Resubmit a declaration

    You can resubmit the last prepared declaration. Only use this option if something went wrong in the communication with the tax authority and the tax authority never received the declaration, or if the tax authority asks you to submit the declaration again.

  • Correct the 'BSN' and/or the income relationship number in a declaration

    If a declaration contains no or an incorrect social security number ('BSN') for an employee, correct this in the employee's properties. When checking the declaration for the current period, Profit compares the social security number in the current declaration with the number in the last prepared declaration. In case of a difference, Profit generates new correction declaration lines. This procedure also applies to correcting the number of the income relationship of the employee.

  • Create a new complete or correction declaration

    You can add a new declaration line if Profit has not generated a declaration line automatically, and you do want to prepare a new declaration line.

  • Another 'Loonheffingen' number

    If you submitted the wage declaration using an incorrect 'Loonheffingen' number, the tax authority will ask you to submit zero declarations for these wage declarations.

  • Deviating declaration time frame

    If you are using a time frame other than a month or four weeks, please refer to this topic.

  • Automatic 'Loonheffing' payment

    If you have Profit Financieel, you can pay the 'Loonheffing' automatically. If you configure this functionality, Profit determines the amount to be paid and registers it as an outstanding item. Profit can then include the amount in an automatic payment order for the tax authority.

  • Suppress a wage declaration

    If you start using Profit halfway through a wage year (not from period 1), you already used another package to prepare the wage declaration for the preceding periods. In this case, suppress the wage declaration for these periods and resend them.

  • Send a wage declaration using FOS

    If a declaration is larger than 2 MB or has more than 5000 employees, you submit the declaration using FOS.

  • Save a copy of a wage declaration as a file

    You can export the wage declaration by saving a copy of the wage declaration as a file. This does not have any consequences for the data maintained in Profit.

  • Annual wage statement

    The tax authority may ask you to submit an annual wage statement for the entire preceding year. This is a one-time declaration, representing the status at the point in time you submit the declaration.

Also see