Time of entitlement to the wages
The time of entitlement to the wages is of importance to the return. You calculate the payroll taxes at this time.
The time of entitlement to the wages is the time at which the wages:
- are paid, set off or made available
- become interest-bearing
- become collectable and recoverable
You process the wages and the payroll taxes in the period in which the time of entitlement to the wages falls. You must also specify back payments, for example as a result of a new collective labour agreement or an individual salary increase, in the return for the period in which the employee is entitled to the back payment. You may also, subject to certain conditions, specify the back payment in the return for the period to which the back payment relates.