Forms 281.10 & Lists 325.10: due date = 5 April 2004
Context
As explained in our PTX headline nr 56 (*), the Belgian employer has an obligation to report employees’ 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 Employers” (Avis aux Employeurs – Bericht aan de Werkgevers).
News
Part of the Notice to 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 forms 281.10 & Lists 325.10 reporting for income year 2003 is due for 5 April 2004.
French Avis aux Employeurs: http://news.hrservices.be?lk200402241
Dutch Bericht aan de Werkgevers: http://news.hrservices.be?lk200402242
In addition, the models of the salary slips to be used for remunerations paid during the income year 2003 has also been published on their web site.
The salary slips are available on the Internet at:
French: http://news.hrservices.be?lk200402243
Dutch: http://news.hrservices.be?lk200402244
(*) http://news.hrservices.be?200301301806
Posted: February 25th, 2004