Annual payroll statement
The employee’s annual income statement is the report from the payroll administration for that year. This serves as the basis for the income tax return. All salary data required for the income tax return must be included in the annual income statement. Providing an annual income statement at the end of the year is mandatory. If an employee has multiple sources of income during the year, he or she will receive a separate annual income statement for each source of income.
The annual income statement must contain at least the following information:
- The employee’s details: – name, address, place of residence, social security number and date of birth.
- The employer’s details.
- Taxable wage on which the withholding tax is based.
- The withholding tax withheld.
- The set off tax credit for employees.
- The total of employee insurance premiums.
- The wage on which the Health Care Insurance premium is based.
- The Health Care Insurance premium withheld or employer’s levy for Health Care Insurance charged.
- The set off life-course leave tax credit.
- Colour of the withholding tax table applied.
The salary data on the annual income statement are in line with the last payslip of the year. This means the employee can check whether it is correct. In principle, the employee is only given the annual income statement on paper once. It should be handled carefully so that it can be used several times.
We make the annual income statement available digitally via our payroll package Loket.nl. Employers can download the annual income statements and give them to their employees. If you use the employee portal, the employee can download their own annual income statement.