It will become easier to obtain a copy of the Payroll Tax Return and the Return to Work Fund (WHK) contribution notifications
The Tax and Customs Administration sent all employers responsible for tax withholding an "Aangiftebrief loonheffing 2025" (Payroll Tax 2025 notification) and notification of the differentiated contribution percentage for the Return to Work Fund (WHK) in November 2024. If you did not receive this document or it has been lost, you can easily request a copy.
To do so, send a letter with the payroll tax withholding number and the e-mail or street address to which the copy should be sent, to:
Belastingdienst
Postbus 2769
6401 DG Heerlen
The tax authorities state that some information can also easily be found elsewhere and therefore it is not always necessary to request a copy. We have identified a number of these sources for you:
- On the website of the Tax and Customs Administration, for example, you can search for tax return data and remittance dates.
- The website has a payment reference (betalingskenmerk) search tool (Zoekhulp) to look up remittance information by wage period for 2025.
- Small employers can find their sector contribution for the WHK percentage in the annex to the tax authority’s Payroll Tax Newsletter, with the rates, amounts and percentages that apply from 1 January 2025.