Prepayment deductions

As an employer, you are obliged to deduct withholding tax from the salary you pay to employees and pay this to the tax collector. Special rules apply if you qualify for the simplified regulations for private employers, see ‘Paid employment in the home’. Private employers that do not qualify for the simplified scheme must have a tax deductions bank account into which the deducted withholding tax is deposited when deducted. Withholding tax is to be paid to the tax collector every other month. You must add up the amounts for the two months in the instalment. You are, as an employer, both financially and legally responsible for deducting withholding tax and paying this to the tax collector.

Do as follows

You deduct withholding tax from salaries and fees at the same time as you pay out the salary or the fee. How much should be deducted in tax (advance tax) is specified on the tax card for the employee, which you retrieved electronically via this service. Normally a private employer is a secondary employer and should therefore deduct tax using the percentage rate stated on the tax card (part 2). If you are the main employer and the employee has a table-based card, then tax should be deducted in accordance with the table. The withholding tax deduction is specified in the table number specified. You can find the deduction tables here. If the tax card is an exemption card with a payment limit, then tax should not be deducted before the exemption amount is exceeded. Deposit the withholding tax amount into the tax deductions bank account when the deduction is made.