Human resource services – PwC » Forms 281.10 & lists 325.10: due date = 30 March 2007

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07Feb

Forms 281.10 & lists 325.10: due date = 30 March 2007

UPDATE
New due date: 13 April 2007 (Notice Official Gazette 20 March 2007)

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 30 March 2007 (except form 281.50 and statement 325.50 that are due by 30 June 2007).

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 2006 are available on the tax authorities’ web site:

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

Posted: February 7th, 2007