When filling out the payroll tax return, many employers make the mistake of incorrectly combining an employee's citizen service number (BSN) and date of birth. If the Internal Revenue Service discovers this error, the employer receives an error report. But what should you do if you have made this mistake?

To fill in the BSN and date of birth correctly, it is important to copy the data correctly from the employee's identity document. The BSN can be found on the identity document, such as a passport or identity card, and the date of birth should also be copied from this document according to the Dutch date format (day-month-year).

If a birth date is incomplete, use these standard corrections:

• Is the day not known? Then use the 16th.
• Is the month not known? Then choose July 1.
• Is the year not known? Then choose July 1 of the estimated year of birth.

If you accidentally entered an incorrect BSN, you must withdraw the income relationship with the incorrect BSN for all return periods. Then you re-report the employee with the correct BSN. You can do this in one correction notice. For an error in the date of birth, correct the date by resubmitting the income relationship with the correct date of birth.

Note that if you made the same error in multiple payroll returns, you must correct all those returns.

Did you use the correct information but still receive an error report? Then send a response with a copy of the ID to the Tax Office to resolve the problem.

This news is helpful for employers who want to avoid being fined for payroll tax return errors. It helps them understand how to quickly and correctly fix their records.

Source: Combination bsn and date of birth error in payroll declaration: what to do? - Salary Morning