Dutch employers must file a payroll-tax return even when no wages were paid. The right return depends on whether anyone remained employed during that period. That choice determines which employee details stay in the payroll record.
Why this matters
If no employees were employed in the filing period, file a nihilaangifte. It has no employee details. If employees stayed employed without wages, file a nulaangifte. Include their details and zero wages, payroll taxes and paid hours. Check insurance indicators. UWV uses this data in Polisadministratie. Gaps can raise questions about benefits, hours, sickness or end dates. A rejected return has not been accepted. Filing more than seven calendar days late may mean an €83 penalty.
Example
A new employee starts near the end of August. Her contract begins that month, but her first salary is paid in September. The August return cannot be empty. She was employed in August, so the employer files a nulaangifte. Her details stay in the return. Wages, payroll taxes and paid hours are zero. The contract, payroll file, bank payment and tax return then match.
XTROVERSO tips
- Start with the employee list. List everyone employed during the filing period, including staff with no salary or paid hours.
- Match the return to your records. Compare contracts, start and end dates, payroll records, wage statements and bank payments. Add a short file note explaining each zero.
- Check that the return was accepted. A “sent” status in payroll software is not enough. Check the acceptance message and correct errors before the deadline.
- Keep filing until the employer file is closed. No staff does not end the filing duty automatically. If this will last at least 12 months, review deregistration. Keep filing until the tax authority confirms the end date.
- Review a DGA salary separately. A monthly nulaangifte does not settle the annual customary-salary position. For 2026, €58,000 forms part of a wider salary comparison test.
Need a second check on a zero-pay month, employer-file closure or payroll record? We can review the facts with you
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Nihilaangifte of nulaangifte: hoe zit het? · Salaris Vanmorgen
- Belastingdienst - Nihilaangifte versus nulaangifte
- Belastingdienst - An employer file remains active until formal withdrawal of the filing obligation
- Belastingdienst - Return acceptance, corrections and late-filing exposure
- UWV - Effect of payroll-return data on employee benefit records
- Belastingdienst - DGA annual salary and zero-pay periods
