Deadlines for filing annual documents 2025 to authorities

Every employer is required to submit the Annual Documents for the previous year to various authorities by specific deadlines. At a minimum, the Summary Wage Sheet (in Dutch: Verzamelloonstaat) must be submitted to the Tax Authorities in each country.

The deadlines for filing the Annual Documents for 2025 are as follows:

• Aruba: March 31, 2026
• BVI: April 30, 2026
• Dutch Caribbean islands: March 31, 2026
• Curaçao: February 2, 2026 (for who did not submit Lei di Bion), April 1, 2026 (for who did submit Lei di Bion)
• Guyana: February 28, 2026
• Suriname: January 31, 2026
• Sint Maarten: February 2, 2026

In Celery, you can find hard-copy PDF versions and, where applicable, digital versions of these documents in the Documents/Annual folder. Alternatively, you can generate these documents yourself in the Reports/Annual Reports section.

Report 13 contains the Summary Wage Sheet for the Tax Authorities. In this report, under the “Export” option, you can generate the digital Summary Wage Sheet. Once this digital file has been generated, do not edit or open it before submission, as doing so will render the file unreadable by the Tax Authorities.

Here you can read more about the option to create the digital Summary Wage Sheet: