'Eerstedagsmelding'
The introduction of the 'Eerstedagsmelding (EDM)' is regulated in the 'Invoeringswet Wet financiering sociale verzekeringen (WFSV)'. For most employers the 'EDM' was abolished as from 1 January 2009.
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Preparation
Description
Every taxpayer was required to submit an 'EDM' to the tax authorities before new employees started work (the duty to submit a wage declaration applies here). At an early stage, the 'EDM' specifies the start of employment; the wage declaration confirms the actual commencement of employment and adds the wage elements. Thus the 'EDM' and wage declaration are part of the registration process of employment and within a context of supervision are complementary.
Note:
For most employers the 'EDM' was abolished as from 1 January 2009. However, a tax inspector may impose the obligation to submit an 'EDM', which is why the 'EDM' functionality has been maintained in Profit. As of 1 January 2009, the inspector may impose a specific 'EDM' obligation if there are any special risks concerning fraud and illegal employment. This concerns situations in which the employer has received fines (for offences) or was prosecuted for, for example, failure to pay the 'Loonheffing', because work was carried out by aliens without a work permit or because there were no payroll records for people employed.
The following general rules apply for submitting the 'EDM':
- In the case of new employees submit an 'EDM' (up to 2008) before the employee actually starts working for you. If the contract of employment is concluded on the day of the commencement of work, submit the 'EDM' on this day.
- If you terminate the employee's employment and the employee is re-employed by you at a later date, submit a new 'EDM'.
- Large companies formally often consist of more than one taxpayer. In such cases the tax inspector may allow them to be considered as a related group of taxpayers as meant in Article 27e of the 'Wet op de loonbelasting'. In the case of a change of employer within the related group you do not need to submit a new 'EDM'.
- You do not need to 'cancel' the 'EDM' at the end of the term of employment. If you have submitted an 'EDM' for an employee who will not be not employed after all, you do not need to undo the 'EDM'.
Profit automatically generates an 'EDM' line in the following situations:
- Employee is re-employed
An ex-employee is re-employed with a start date that is after 4 July 2006. - Advanced contract start date
If you have already created an 'EDM' message, and you then want to advance the start date of the contract. For example, you have created an 'EDM' message based on the start date of 1 January 2007. It then happens that the employee is due to start on 1 November 2006. That is why you change the start date of the contract. Profit asks if you want to generate a new 'EDM' message.