Deferred payment of payroll tax in the Netherlands

The Dutch Tax Administration has created the opportunity to obtain a postponement for the payment of payroll taxes. A postponement can be requested for payroll taxes for the period between March 12, 2020 and June 30, 2021. These deferred payroll taxes must still be paid afterwards, but you’ll have 36 months to do so, i.e. from October 2021 to October 2024.

The payroll taxes of July 2021 will then be the first to be paid in the regular manner again, i.e. before the end of August 2021. After that, the postponement period is over (as far as is currently known).

So much for a clear story. However, if you submit the payroll tax return for July too late, or if you pay the payroll taxes for the month of July too late, you will NOT be eligible for repayment of your tax debt in installments (from October 2021 until October 2024). This means that you must still pay your taxes, for which you had a special deferment of payment, before October 1, 2021! One mistake can therefore cause the entire repayment scheme to be canceled in one go.

Conclusion: make sure that you keep a close eye on your invoices & payment terms, especially in the summer period!
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