After filing the tax declarations for 2020, everybody who works in The Netherlands, gets a preliminary decision on their income tax and social security payments. The preliminary amount has to be paid usually by August, after which the tax office makes a definite decision and in some cases, pays some amount back, while in other cases - you might have to pay even more.
Different tax rules apply to business owners and employees. In this post we will focus on the employees. It is unfortunately quite common for the employees to be let down by their employers in terms of transparent work conditions. Sometimes employers don’t even provide a copy of the employment agreement to the employees and might just reassure them that “everything is taken care of” (e. g. income tax and social security payments). Therefore, it will come as a very unpleasant surprise when the employees will receive an income tax decision with a demand to pay several thousand euros, which they were sure “were taken care of”.
The first thing you can do after you receive the preliminary decision from the tax office - is to file a complaint within 6 weeks after you receive the letter. You can make an appointment with the tax office and explain the situation or send a signed complaint. Then within 6 weeks you will receive an official response and if you don’t agree with it - you should file a complaint to the court against the tax office and the employer together.
Here are some things to keep in mind: The employer is obliged to give you a copy of the employment agreement before you start working He has to arrange his salary administration properly and make sure he pays: income tax for the employee/social security payment, payments for potential unemployment cases (in case you become sick or unemployed), health insurance law payments. The abovementioned amounts have to be specified in a separate document, which you should be receiving monthly after your salary has been transferred to your account (de loonstrook - the payslip).
If the employer fails to fulfill all of the above - he can even face criminal charges for violating the employment law.
Have you had employment tax-related problems? You might be entitled to compensation! Send our lawyers an email at email@example.com or firstname.lastname@example.org