Issuing annual income statements to employees

You must issue your employee an annual income statement after the end of the calendar year, even when your employee does not ask for a statement. You may provide the annual income statement earlier if the employee leaves employment during the course of the year.

You can exercise your discretion in deciding on the form for the annual income statement. You can also download the model annual income statement (only available in Dutch).

The annual income statement must include at least the following:

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