What are my annual obligations as an employer in addition to the monthly filings of declarations?

  • Modified on: Mon, 20 Feb, 2017 at 2:41 PM

An employer is obliged by law to hand out the Annual Income Statements (in Dutch: Jaaropgaven) to the employees, and in addition to that also file Summary Wage Sheets (in Dutch: Verzamelloonstaten) with several institutions. Please find below a specification per (is)land: 


Aruba

The Annual Income statements (report A12) must be handed out to the employees. If your employee has an online Celery employee account, they will receive this document in this account.

The deadline for filing annual documents at several institutions is: March 31 at the latest. On Aruba 3 summary wage sheets have to be filed, namely at the Tax Authorities (reports A13+A12), DAO Directie Arbeid en Onderzoek (A14) and the SVB (A24). You can find the digital summary wage sheet for the Tax Authorities in report A13, under 'Export' option 'Tax Authorities'. 


BES

The Annual Income statements (report B12) must be handed out to the employees. If your employee has an online Celery employee account, they will receive this document in this account.

The deadline for filing annual documents at institutions is: January 31 at the latest. On BES 1 summary wage sheet has to be filed, namely at the Tax Authorities (reports B13). You can find the digital summary wage sheet for the Tax Authorities in report B13, under 'Export' option 'Tax Authorities'. 


Curacao

The Annual Income statements (report C12) must be handed out to the employees. If your employee has an online Celery employee account, they will receive this document in this account.

The deadline for filing annual documents at several institutions is: March 31 at the latest. On Curacao 3 summary wage sheets have to be filed, namely at the Tax Authorities (reports C13+C12) and SOAW/former Dienst Arbeidszorg (C14). You can find the digital summary wage sheet for the Tax Authorities in report C13, under 'Export' option 'Tax Authorities'. 


St. Maarten

The Annual Income statements (report S12) must be handed out to the employees. If your employee has an online Celery employee account, they will receive this document in this account.

The deadline for filing annual documents at several institutions is: January 31 at the latest. On St. Maarten 2 summary wage sheets have to be filed, namely at the Tax Authorities (reports S13+S12) and the Labor Department (S14). You can find the digital summary wage sheet for the Tax Authorities in report S13, under 'Export' option 'Tax Authorities'.

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