What is jaaropgaaf - Nalog.nl BV

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What is jaaropgaaf


Jaaropgaaf (jaaropgave) is a document issued to an employee by an employer, confirming the salary accrued to the employee and deductions made from it. If you worked for several employers during the year, each of them must issue you a separate jaaropgaaf.

Where can I get jaaropgaaf?

Jaaropgaaf is issued for a calendar year. Even if you work for the same employer, every year he is obliged to draw up and give the employee a new document (according to Payroll Tax Law, clause 1 p/e art. 28). This usually happens in January-February or upon dismissal.
A sample of jaaropgaaf can be seen on the tax website, but the employer can create his own form - the main thing is that the report contains all the required information. 

What data does jaaropgaaf contain?

The report reflects the following information:

  1. name and address of the employee, name (title) and address of the employer,
  2. the year to which this report relates,
  3. accrued salary,
  4. withheld payroll tax (loonheffing*) and social security contributions, including Zvw fee
  5. tax credit for a working person - employed person's tax credit,
  6. tax-free compensation received from an employer (for example, reimbursement for travel expenses). The employer is not required to provide such compensation, so this information is not required.

Important! Payroll tax and all social benefits are withheld monthly by the employer from the wages of its employees. During the calendar year, these amounts are paid by the employer in advance. Employers often do not include all entitlements and deduct more than they are entitled to. They transfer the money to the tax office. 

You can reclaim overpayments by filing an annual tax return. Order filing a declaration and return the overpayment if there was any!

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