Emergency regulation SZW and Income tax
Anyone who received a benefit in 2020 through the SZW Emergency regulation must pay income tax on this. There are two ways in which this emergency regulation was paid.
Payment via employer
If your employer could not (fully) keep you working due to the corona virus, he or she could bring you under the emergency regulation of SZW. Your (former) employer then received an allowance for the wage costs for the hours that his or her staff could no longer be deployed. The compensation was paid to your employer, who then passed it on to you in the form of your salary. Just like regular wage income, you must state this compensation in your income tax return under income from work.
Payment via SZW
If you were an employee on the 13th March 2020, but were no longer employed due to the corona virus, you could apply for temporary support yourself at SZW. To make a claim, the company where you worked had to be covered by the SZW emergency regulation. You could claim eighty percent of your most recent wages. This benefit from SZW is taxed under income tax and must be declared under income from work.
Income tax return
You can submit your Income Tax return online until the 18th of May via the digital portal MijnCN.nl. For questions about Income Tax return, you can send an email to balie@belastingdienst-cn.nl or call 715-8585. If you have any questions about creating an account and passwords, please email helpdesk@mijncn.nl or call 715-8886. To submit the declaration on paper, you can visit the office of the Belastingdienst on Bonaire, from Monday to Friday, between 8 AM and 1 PM. You can also deposit your declaration on paper in the letterbox on the right-hand side of the main entrance of the office of the Belastingdienst on Bonaire. On Saba you can visit the office of the Belastingdienst, from Monday to Friday, between 8 AM and 2 PM. On St. Eustatius, from Monday to Friday, between 8 AM and 2 PM, but by appointment only. For an appointment you can call 3183325 or 3183326. A maximum of 2 people are allowed in at a time and a mouth mask is required.
More information about doing an online declaration you can find on www.mijncn.nl.