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13Apr

Forms 281 & Lists 325 – Notice to Employers published

 

Context

As explained in our HRS headline of 8 March 2005, the Belgian employer has the 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

The Official Gazette announced today that the Notice to Employers is available on the tax authorities’ web site.

Reporting for income year 2004 is due by 29 April 2005 (except form 281.50 and statement 325.50 that are due by 30 June 2005).

The Notice to Employers, salary slips and summary statements:
French: http://news.hrservices.be?lk200503081
Dutch: http://news.hrservices.be?lk200503082

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Posted: April 13th, 2005