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:
- the employee's name and address
- the employer's name and address
- the wage for the purposes of wage tax/national insurance contributions received by the employee in 2022 (column 14 of the wage statement)
- the wage tax/national insurance contributions you have withheld (column 15 of the wage statement)
- the employee's citizen service number
- the wages for the Health Care Insurance Act (Zvw) (column 12 of the wage statement)
- the contribution pursuant to the Health Care Insurance Act (Zvw) you have withheld from the net wage of the employee (column 16 of the wage statement).
- the total amount of the employed person's tax credit you have deducted (column 18 of the wage statement)
- the employer's contribution pursuant to the Health Care Insurance Act (Zvw)
This is the amount of the contribution pursuant to the Health Care Insurance Act (Zvw) that is at your expense and which you pay to the Tax and Customs Administration.
- the total amount of the employed persons' insurance contributions
This is the total amount of the employed persons' insurance contributions that you pay for the employee. You do not enter any contribution paid for private insurance, where relevant, in this section. You do not take account of any Partially Disabled Workers Act (WGA) contribution you have collected from the employee, where relevant. When the employee does not fall under the Dutch social security system then you leave this section blank.