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26Mar

Forms 281 & Lists 325: due date = 30 April 2003

 

Context

As explained in our PTX headline of 30 January 2003 (*), the Belgian employer has the obligation to report the employee’s taxable salaries to the tax authorities on individual salary slips (Form 281.10 for employees and 281.20 for key executives) and summary statements (List 325.10 or List 325.20 respectively). Detailed instructions according to which the forms must be completed and filed are published each year as the “Notice to the Employers” (Avis aux Employeurs – Bericht aan de Werkgevers).

News

The Notice to the Employers has just been published on the tax authorities web site (but must still be published in the Official Gazette). It has been decided that reporting for income year 2002 (in principle by March 31st of the year following the year during which the taxable event took place) is postponed to 30 April 2003.

French Avis aux Employeurs: http://news.hrservices.be?lk200303261
Dutch Bericht aan de Werkgevers: http://news.hrservices.be?lk200303262

(*) http://news.hrservices.be?200301301806

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Posted: March 26th, 2003