Context

As you know, the Belgian employer has an obligation to report the 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

Although the “Notice to Employers” has not yet been published on the tax authorities’ web site nor in the Official Gazette, it has been decided that salary slips and summary statements are due by 29 April 2005 (except form 281.50 and statement 325.50 that are due by 30 June 2005).

The new models of salary slips to be used for remunerations paid during income year 2004 are available on the tax authorities’ web site:

French: http://news.hrservices.be?lk200503081
Dutch: http://news.hrservices.be?lk200503082