Filing your payroll tax return
You file your payroll tax return yourself at Mijn Belastingdienst Zakelijk. Payrollr.nl prepares the numbers; it does not file and does not connect to Digipoort or the Belastingdienst.
Where to find the numbers
Open the payroll run and scroll to Tax return overview. It lists exactly the values the return asks for, grouped and ordered like the screens of the online return, so you can walk through it from top to bottom.
Employee and income relationship
- Period, DGA and BSN
- The month you are filing and who it is for. Only the last four digits of the BSN are shown.
- Codes and paid hours
- The income relationship code, the table code, the Zvw code and the verloonde uren for the period.
Wage details
- Wage in money
- The gross salary for the period.
- Wage other than in money (column 4)
- The benefit in kind, for a DGA usually the bijtelling for private use of the company car.
- Taxable salary
- Gross salary plus benefit in kind: the loon voor de loonbelasting/volksverzekeringen the return asks for.
- Value private use of company car
- The same bijtelling, which the return asks for a second time under the special parts of the wage.
- Contract wage
- The agreed gross monthly salary from the DGA record.
- Tax-free reimbursements
- Only file this under onbelaste reiskostenvergoeding when it actually concerns travel costs.
Withheld amounts
- Zvw contribution withheld
- The withheld Zvw contribution for the period, on its own screen in the return.
- Wage tax / national insurance withheld
- The amount you entered on the payroll run.
- Labour tax credit applied (column 18)
- The verrekende arbeidskorting, reported separately in the return.
What you pay
- Rounding difference
- Wage tax and Zvw contribution are each truncated to whole euros for the return. The cents that fall off are shown here, so you can book them on the rounding differences account.
- Payroll tax correction lines
- If this run settles a correction for an earlier month, the difference in wage tax and Zvw appears as its own line, with its own rounding line where needed.
- Total payable to Belastingdienst
- The truncated wage tax and Zvw plus any settled corrections. This is the amount to pay for this period.
The codes in the overview
- Table code 010
- White time period table, resident of the Netherlands — the usual code for a DGA on the payroll of their own BV.
- Income relationship code 17
- Director-major shareholder, not insured for the employee insurance schemes.
- Zvw code M
- Withheld employee contribution, rather than an employer levy.
These codes are defaults that fit the standard situation of a solo DGA. If your situation differs, follow the Belastingdienst guidance or ask your accountant which codes apply.
The order of steps
- Create and approve the payroll run for the period.
- File the return at Mijn Belastingdienst Zakelijk with the values from the overview.
- Note the 16-digit payment reference (betalingskenmerk) the Belastingdienst gives you for this period.
- Enter that reference in Payrollr.nl to prepare the payroll tax payment.
- Pay before the due date on the return.
The payment reference is different for every period. Never reuse the reference of an earlier month — the payment would be booked against the wrong period.
All payment references for a year
The Belastingdienst sends the references for the whole year at once. Open Payment references in the menu, pick the company and the year, and paste the twelve references — one per line, January through December. Spaces are removed automatically.
From then on every payroll run picks up the reference for its own month by itself, and the payroll tax payment is prefilled with the right one. You can still override it on the run.
If a filed month turns out to be wrong
You do not refile the original period. Create a correction on the approved run and settle the difference in a later month of the same year: the tax return overview of that later month then includes the correction in the amount payable. See Correcting an approved month.
Deadlines
The return and the payment are normally due one month after the end of the period. The exact due date is on your return; Payrollr.nl does not track deadlines and does not send reminders.