Payment of withheld amounts
The employer must remit the funds deducted via PWT to the Federal Fiscal Administration based on the following timetable:
- Ìý
•ÌýÌýÌýÌý small employers (annual remittance less than EUR 46,810 in 2024, increasing to EUR 48,710 in 2025) make a quarterly remittance
- Ìý
•ÌýÌýÌýÌý large employers (annual remittance of at least EUR 46,810 in 2024, increasing to EUR 48,710 in 2025) make a monthly remittance
(CIR 92 – Income 2024, Art 412 and securex.be).
Payment of the funds deducted must be made to the fiscal authorities by the 15th day of the month following the end of the month or quarter.
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Web page updated on 17 Mar 2025 15:01