Loonaangifte filing

LoonaangifteFiling turns the Dutch wage-tax filing obligation into a real workflow inside HRMQ: a declarative lifecycle, first-class tijdvakcode data per Belastingdienst LH 210, statutory deadline derivation, and deadline alerting — all as versioned machine-checkable corpus rules. Digipoort wire transport (actually submitting the filing to the Belastingdienst) is explicitly out of scope; HRMQ manages the filing record and its lifecycle, not the transmission channel.

The filing lifecycle

LoonaangifteFiling carries a declarative x-openregister-lifecycle on its status field:

concept → klaargezet → bevestigd → verzonden

Transition	From → to	Notes
klaarzetten	concept → klaargezet
bevestigen	klaargezet → bevestigd
verzenden	bevestigd → verzonden	Stamps submittedDate and verzondenDoor on the carrying write
heropenen	klaargezet or bevestigd → concept
corrigeren	verzonden → concept	The only way back once sent

Illegal jumps — for example verzenden straight from concept — are rejected by OpenRegister's lifecycle engine; there is no concept → verzonden edge.

Tijdvakcode, aangiftenummer, and response fields

Each filing carries:

• tijdvakcode — a 4-digit code matching pattern 6 or 7 followed by three digits (per Belastingdienst LH 210); malformed codes are rejected by schema validation
• aangiftenummer, betalingskenmerk — filing reference numbers
• responseStatus — geen, ontvangen-ok, or afgekeurd
• responseMessage — free-text response detail
• verzondenDoor — who executed the verzenden transition

Machine-checked rules

Three rules in the payroll corpus (lib/Standards/rules/payroll.json, domain reporting, framework nl-loonheffingen, sourced to Belastingdienst LH 210 2026 / AWR art. 19) are enforced by NlWageTaxFilingChecks:

1. nl-loonaangifte-tijdvakcode — the tijdvakcode must match the filing's period + tijdvak per the 2026 code table (for example, period 2026-01 with tijdvak maand must carry tijdvakcode 6010). The rule's parameters carry the full 2026 code table — the maand prefix rule (60MM), the thirteen vierweken codes, and the jaar code 6400 — so an annual re-issue is a data-only change, not a code change.
2. nl-loonaangifte-deadline-derivation — deadline must equal the last day of the calendar month following the period end, with no weekend or holiday extension (period 2026-01 derives deadline 2026-02-28, even though that Saturday would normally roll to the following Monday in other contexts).
3. nl-loonaangifte-deadline-alert — a filing not yet verzonden violates when its deadline is in the past, or within 14 days of the audit run date.

Run the audit with:

occ hrmq:rules:audit --jurisdiction=NL

Filing pages

The LoonaangifteFilings index lists period, tijdvakcode, status, deadline, submittedDate, and responseStatus, sorted by deadline ascending. LoonaangifteFilingDetail surfaces Status and Deadline in a prominent widget and exposes the lifecycle actions — Klaarzetten, Bevestigen, Verzenden, Heropenen, Corrigeren — the same pattern used throughout HRMQ's approval-driven objects.