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Employer PWT filing

Professional Withholding Tax (PWT) must be operated by any employer of an employee physically performing duties in Belgium. This applies equally to a Belgian-resident or non-resident entity and regardless of where the employee is paid (inside or outside Belgium, see 5.3).

The employing entity is responsible for withholding income taxes and any social security contributions payable from employment income and pensions, for making payment to the employee of any Belgian government allowances, and for making the required returns to the Belgian authorities. In general, the WHT income tax and any social security contributions withheld by the employer should correctly reflect the employee's liability for the year (even where additional tax is payable on non-employment income, if the Volontariat Fiscal voluntary payment system is used, see 2.3).

Belcotax-on-web

Professional Withholding Tax (PWT) submissions and payments are generally made via Belcotax-on-web, which is the system used for this purpose by most employers that receive income tax and social security filing requests from the Belgian authorities. Employers can normally only opt out of this system and make