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Easing of payment extension for tax and reduction of fines (Tax Administration)

Key support measure in the Netherlands Easing of payment extension for tax and reduction of fines (Tax Administration)

Applying for payment extension for tax will be easier for employers. The Dutch Tax Administration will put on hold any measures in place to collect payment immediately upon receipt of your request. This applies to income tax, corporate tax, payroll tax and sales tax (VAT/BTW).

Any fines for overdue payment will be waived. Additionally, it is not necessary to send in any evidence immediately. Businesses are given more time to do this. The normal collection interest rate for overdue payment will be temporarily reduced from 4% to nearly 0%. This applies to all tax debts. The tax interest rate will also temporarily be set at nearly 0%. The reduction will apply to all taxes subject to tax interest. The government will adjust tax interest rates as soon as possible.

Upon receipt of your deferred tax payment request, the Tax Authorities will suspend any collection measures. Initially, you were granted an automatic 3-month extension of the payment term. However, the term to request deferred payment was extended several times, lastly July 1, 2021. Any fine for overdue payment of wage tax will be waived.

Apply for payment extension via Interfisc:

As a result of the lock-down, the Dutch government has announced the following measure for deferred payment of payroll tax. Two things are important here:
  • Firstly, you must always continue to submit your payroll tax return to the Tax Authorities in due time. If you have outsourced this to Interfisc, we will of course continue to do this for you.

  • Secondly, it is important to know that the measures, including this one, are amended regularly. Sometimes on a daily basis. This means that what you are reading here now describes the situation at the time of writing, and is therefore subject to change.

The postponement of payment of the payroll tax to the Tax Authorities in the Netherlands was, until recently, possible until October 2020. From the month of October onwards, the payroll tax should again have been paid on a monthly basis. This postponement has now been extended to July 1, 2021. In practical terms, this means that you could postpone payment of the payroll tax until July 1, 2021 if your financial situation so requires. If you wish to apply this extension, the amount of taxes still due (e.g. payroll tax, sales tax) will be combined into a single amount until June 2021. You will then receive a repayment schedule for this amount from the Tax Authorities before October 1, 2021. The repayment will cover a period of 36 months, running from October 2021 to October 2024. The payroll tax return of July 2021 will then be the first payroll tax return to be paid in a regular manner. This must be paid by the end of August 2021 and then the deferred payment period will expire.

PLEASE NOTE: If you do not pay the July 2021 tax return on time or if you do not file the tax return on time, you will not be eligible for the payment arrangement after all. This means that the “postponed” taxes, relating to the period between March 12, 2020 and June 30, 2021, must still be paid before October 1, 2021, instead of the special deferred payment scheme that you applied for.

Have you already paid all payroll taxes up to now and do you now need the postponement scheme in this area?

Please let us know at payroll@interfisc.nl. We will submit a postponement application for you. This is called the Phase 1 deferral and applies when you first apply for deferred payment over any period.

Have you already applied for deferred payment of the payroll tax? And have you extended this postponement again by applying for a Phase 2 postponement whereby the unpaid payroll tax will be paid based on the instalment schedule from October 2021 to October 2024?

If so, you can also apply for this extension of the postponement for payment of payroll taxes until July 2021. In that case, you don’t need to do anything now. There is no need to apply for a new postponement. Non-payment of the payroll taxes is sufficient. You’ll receive a refund proposal from the Tax Authorities befóre October 1, 2021.

What else should you do if you want to apply for postponement (phase 1 or extension phase 2)?

You will continue to receive the regular Payroll invoice from us on a monthly basis. This invoice states two amounts: wage tax and social insurance premiums. Combined, these make up the payroll taxes for that particular month. You need to continue paying us the total amount of our invoice for the period covered by the postponement scheme, deducting these two amounts (wage tax and social insurance premiums).

Please let us know at payroll@interfisc.nl, even if you have participated in the scheme before and have already paid all payroll taxes to date.

Are you requesting postponement of paying payroll taxes?

In that case, we will charge you for the total hours worked when the Corona measures have expired. Also for any previous applications. Our hourly rate for this work is € 147 excluding VAT. Currently, just an application for postponement takes us 30 minutes to complete.

Would you like to apply for postponing payment of payroll tax independently?

In case you file the application yourself, this can be addressed as follows:

Belastingdienst
Postbus 100
6400 AC Heerlen
The Netherlands

In case you file the application with the Tax Administration yourself, it is absolutely necessary to inform your Interfisc account manager.

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Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees. 

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