If you have employees working for you, you will have to pay them wages. After all, they won’t work for nothing. These wages are subject to payroll tax. The latter consist of a wage tax, national insurance premiums, employee insurance premiums and an income-dependent contribution regulated in the ‘Zorgverzekerningswet’ (Healthcare Insurance Act). You must periodically file a payroll tax return for the payroll tax withheld by you. You must pay the withheld amount of payroll tax due at the same time you file the payroll tax return. There are four options available for the period for which you file the payroll tax return and for which you pay the withheld amount: per month, per three months, per half year, or per year.