The end of the year is approaching. With the champagne already being chilled and the ingredients for the oliebollen in the kitchen, it's high time for some year-end tips from the payroll tax perspective.
- Statement UBD 2024
Did you make payments in 2024 to individuals who are not on your payroll and who did not invoice you with VAT? In short, you must report that payment to the Tax Office. This information reporting obligation applies to payments to non-employees such as freelancers, authors and speakers. On our website you can read for which types of payments, this obligation applies. The notification must be received by the Tax Office through their data portal by January 31, 2025.
- Facts and fables surrounding enforcement on self-employed workers
It will not have escaped your notice: The enforcement moratorium will be lifted January 1, 2025. Right now, therefore, mapping and analyzing your flexible shell is important. Can you continue to work with your self-employed workers on the same basis after January 1, 2025? Can you still turn certain knobs to color within the lines of the DBA Act? And have you already drawn up a (policy) plan regarding how you will deal with a flexible shell?
- Changes to 30% rule
The 30% ruling has been fodder for discussion in recent years. The previously announced austerity (the so-called 30/20/10% rule) is now off the table. Still, action is required for the existing 30% regulations, namely checking whether all your 30% employees in 2024 met the salary standard of (on an annual basis) € 46,107 and € 35,048, respectively. For employees whose tax salary is lower, a correction must be made over 2024, at the latest through the 13th run.
- AWF review duty
Depending on the type of employment contract, either the high or the low premium WW is due. To apply the low premium, a number of conditions must be met. But in some cases, you still need to review the low premium. This may be the case with dismissal within two months of employment or with employees who work more than 30% overtime in relation to the agreed contract hours. You should apply the correction through a correction of the payroll tax return, at the latest through the 13th run over 2024.