Dutch payroll tax penalties

Late or incorrect filing of an employment tax return and late or nonpayment of taxes may result in administrative penalties.  

The penalty is usually a percentage of the tax due, with a minimum and maximum amount per occurrence. The (amount of the) premium depends on various factors, of which the nature of the default and its recurrence (recidive) are the most important. The minimum administrative penalty is € 68 (2023), and the maximum is € 5,514 (2023).  

A more relaxed ('coulance') regime applies for certain defined light defaults or defaults with no direct recurrence.

If a withholding agent has a filing obligation and does not file a wage tax return, the Dutch tax authorities will estimate the wage tax due and issue an additional wage tax assessment. This wage tax assessment will also include penalties and interest.

The Dutch tax authorities can issue fines for late payments and late filings.