Updated on 15/02/2024

RTS Statement

What is the RTS statement? — The RTS statement is a declaration that employers and pension funds submit to the tax authorities. It contains details of withholding tax on salaries and pensions, as well as any bonus tax credits.

Why is it important for employers? — Employers are required to submit the RTS statements to comply with tax regulations. It involves declaring the withheld income tax from employees' salaries and any applicable tax credits.

What information does it contain? — The RTS statement shows the amount of withheld tax, details of tax credits (such as the employee tax credit, pensioner tax credit, and single parent tax credit), as well as the net amount to be paid.

When and how to submit? — The timing of submitting and paying the withholding tax depends on how much tax the employer has withheld during the month. Here's how it works:
  • If the total withheld tax is over 750 €, it should be submitted monthly.
  • If it's between 75 € and 750 €, it should be submitted quarterly.
  • If it's below 75 €, it should be submitted annually.

Regardless of the frequency, the employer must declare and pay the withholding tax on salaries within 10 days of the following month, quarter, or tax year.

Submission is done electronically through MyGuichet, either by uploading an XML file or using the online data entry assistant.

Changes from 2009:
The RTS statement now directly includes tax credits, including the single parent tax credit (CIM), the employee tax credit (CIS), and the pensioner tax credit (CIP).

For employees:
Check that tax credits are correctly applied on your payslips. If you are eligible for tax credits, understand how they affect your net income. Monitor any changes in tax credits, especially if your personal or family situation changes.

For employers:
Ensure accurate calculation and submission of withholding tax and tax credits. Stay informed of changes in tax laws and adjust payroll processes accordingly. Submit the RTS statement on time to avoid penalties.

Understanding the RTS Statement helps both employers and employees ensure accurate and compliant tax management.
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