Which returns you file with 1, 3 or 10 employees

The same ones. Between 1 and 49 employees the list does not change at all — the numbers inside change, not how many returns you file. The first employee adds D112, monthly. After that, the next real threshold is at 50.

What actually decides it: VAT and the tax regime, not headcount.

The table, by headcount

A non-VAT micro-company, so the effect of headcount alone is visible:

Return	0	1	3	10	50
D112payroll contributions and tax, monthly	—	da	da	da	da
D100micro-company tax, quarterly	da	da	da	da	da
D100disability fund, MONTHLY	—	—	—	—	da
D406SAF-T, quarterly (no VAT)	da	da	da	da	da
Financial statementsannual balance sheet	da	da	da	da	da

The table above is not hand-written: it is what the engine behind our fiscal calendar answers for each of these profiles. You can check it yourself by toggling the boxes.

The two thresholds that actually matter

The first employee

Adds D112, monthly, from the very month you have an employee. Part-time counts, and so does a month with no payment: the active contract creates the obligation.

The fiftieth employee

Employers with at least 50 employees owe disability fund contributions if they do not employ people with disabilities. Declared monthly, through D100.

"At least 50", not "more than 50". At exactly 50 the obligation already applies — a confusion that usually surfaces at an audit, not at hiring.

What actually changes the list

If headcount changes so little, what changes a lot? Three things, none about how many people you have:

VAT. If you are registered, D300 and D394 appear, as often as your fiscal period — monthly or quarterly. Two extra returns, whether you have one employee or thirty.

The tax regime. A micro-company files D100 quarterly. A profit-tax payer also files D101, annually.

Intra-EU transactions. They bring D390. And if you are not VAT-registered but buy from the EU, D301 appears — the special return many do not know they owe.

What does not depend on employees

Annual financial statements are filed by every company, including one with no employees and no activity. The same goes for D406 (SAF-T): since 2026 every company files it, staff or no staff — quarterly if it is not VAT-registered. And a company with no staff but registered for VAT files D300 and D394 monthly or quarterly, depending on its VAT period — so it can have more returns than one with ten people and no VAT.

What changes when someone joins or leaves

The list of returns does not change when someone joins or leaves — the rhythm does. The contract goes into the national employee register before the first working day, and the termination goes there too, within the short window set for it. Both have deadlines of their own, and neither lines up with the monthly return.

The monthly return is filed even if the person worked a single day of the month. A missing return costs more than a nil return — so in the month when you no longer have anyone, the question is not “do I still file?” but “from when do I stop?”, and the answer comes from how you closed the employment relationships, not from the calendar.

See the calendar for your own company

The list above is general. The fiscal calendar answers for your actual profile. No account, and nothing that identifies you.

The deadlines there are indicative and the page says so. Confirm them with your accountant.

Want the calendar tied to your company, with email alerts?

In Fivanto the calendar fills itself in from your company's fiscal profile and emails you before each deadline, with an archive per month and year. The declarations module has a free tier.

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