Dutch Payroll Tax Deadlines 2026: A Month-by-Month Calendar for Employers

If you run payroll in the Netherlands, missing a deadline isn't a small mistake. The Belastingdienst (Dutch Tax Administration) fines late filers automatically no warning email, no grace period. At FIFEC Consultancy, We deal with expats and international companies that need to be compliant and do not want to waste time on administration. Here we have listed down the accurate 2026 dates that you can use in your calendar.

The One Rule That Governs Every Deadline

Most employers overcomplicate this. There's really one rule to remember: Your payroll tax return (aangifte loonheffingen) and payment are due on the last day of the month following the pay period. So if you pay wages in January, your filing and payment are due by the end of February. That's it. The same rule applies whether you file monthly (most companies) or every four weeks (some larger employers, on a fixed schedule set by the Belastingdienst). Two things trip people up:

• No extensions. Unlike the personal income tax return (which has a September extension option), payroll tax returns don't get one.

• Filing and payment are separate actions. Submitting the return on time doesn't matter if the money hasn't landed in the Belastingdienst's account by the deadline. Both have to happen.

Dutch Payroll Tax Calendar 2026: Full List of Deadlines

Pay period	Filing & payment deadline	Day of week
January 2026	28 February 2026	Saturday
February 2026	31 March 2026	Tuesday
March 2026	30 April 2026	Thursday
April 2026	31 May 2026	Sunday
May 2026	30 June 2026	Tuesday
June 2026	31 July 2026	Friday
July 2026	31 August 2026	Monday
August 2026	30 September 2026	Wednesday
September 2026	31 October 2026	Saturday
October 2026	30 November 2026	Monday
November 2026	31 December 2026	Thursday
December 2026	31 January 2027	Sunday

Watch these three dates closely: February, May, and October's deadlines land on a weekend. Bank transfers and payment processing don't run on Saturdays or Sundays, so "the deadline" in practice means the last working day before it. Don't wait until the actual date to pay build in a two-to-three day buffer for these months specifically.

Other Deadlines That Aren't Monthly But Still Matter

The monthly cycle isn't the only thing on an employer's calendar. Three more dates matter just as much:

• Jaaropgave (annual wage statement): Due to each employee by 1 February 2026 for the 2025 tax year. This isn't optional paperwork employees need it for their own income tax return.

• Return-period change requests: If you want to switch between monthly and four-weekly filing for 2027, the Belastingdienst must receive your request by 14 December 2026. Miss it, and the change doesn't take effect until 2028.

• New employer registration: If you're setting up payroll for the first time, register for a loonheffingennummer (payroll tax number) before your first pay run. Processing typically takes two to three weeks, so this isn't a same-week task.

What Happens If You Miss a Deadline

The Belastingdienst doesn't negotiate on this. Here's what late filing actually costs:

• A verzuimboete (default penalty) starts at €68 and scales up based on how late you are and how much tax was involved.

• If you miss both filing and payment, you can be hit with two separate penalties one for the late return, one for the late payment.

• Repeated late filing increases scrutiny on future returns and can trigger closer review of your payroll administration.

There's no case where "the payment was one day late" gets waived automatically. If you have a genuine reason (system outage, bank error), you can contact the Belastingdienst but you're asking for leniency, not claiming a right.

Monthly vs. Four-Weekly Filing: Which Deadline Applies to You

Your return letter (aangiftebrief loonheffingen) from the Belastingdienst tells you which cycle you're on you don't get to choose freely mid-year.

• Monthly filers: The calendar above applies directly.

• Four-weekly filers: You get 13 return periods a year instead of 12, each with its own deadline (also last day of the following month, but tied to a four-week block, not a calendar month). Check your specific aangiftebrief for the exact dates they shift slightly every year.

If you're not sure which one applies to you, don't guess. Log into the Belastingdienst portal or check the return letter you received at the start of the year.

Practical Steps to Never Miss a Deadline

1. Set reminders for the 25th of each month, not the deadline itself. Payroll runs, approvals, and bank transfers all need lead time. Waiting until the last day leaves no room for errors.

1. Automate the payment, not just the filing. Many employers file on time but pay late because payment was a manual, forgotten step.

1. Flag the three weekend-deadline months now (February, May, October) and move your internal cutoff two days earlier for those cycles.

1. Keep a written record of what was filed and paid, and when. If a dispute ever comes up with the Belastingdienst, you want proof, not memory.

1. If you use a payroll provider or accountant, confirm in writing who is responsible for the actual payment step. This is where deadlines get missed most often: everyone assumes someone else pushed the button. If you'd rather not carry that risk in-house, FIFEC's accountancy and payroll administration service handles the filing and payment cycle end to end.

Frequently Asked Questions

When is the Dutch payroll tax deadline for a given month? The last day of the month following the pay period. Wages paid in March 2026 must be filed and paid by 30 April 2026. Is there an extension for payroll tax filing in the Netherlands? No. Unlike the personal income tax return, payroll tax returns (aangifte loonheffingen) have no extension option. What is the penalty for filing payroll tax late in the Netherlands? A verzuimboete starting at €68, increasing based on the delay and the amount owed. Late filing and late payment can each trigger a separate penalty. Do I need to file a payroll tax return if I paid no wages that month? Yes. You still file a nil or zero return, depending on whether you had employees on the books that period. Skipping the filing entirely is treated as non-compliance, even with nothing to report. When is the jaaropgave deadline for 2025? 1 February 2026. Getting these dates right every month is a process problem, not a knowledge problem and it's easy to lose track once you're also handling contracts, hiring, or expansion. For the official return periods, filing codes, and payment references issued to your specific business, always cross-check against your own return letter on the Belastingdienst's payroll tax return period page this guide covers the general calendar, not your specific aangiftebrief.