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

The “Notice to Employers” has just been published on the tax authorities’ web site (but must still be published in the Official Gazette). Salary slips and summary statements are due by 14 April 2006 (except form 281.50 and statement 325.50 that are due by 30 June 2006).

French Avis aux Employeurs: http://news.hrservices.be?lk200602271
Dutch Bericht aan de Werkgevers: http://news.hrservices.be?lk200602272

In addition, the new models of salary slips to be used for remunerations paid during income year 2005 are available on the tax authorities’ web site:

French: http://news.hrservices.be?lk200602273
Dutch: http://news.hrservices.be?lk200602274