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APPLY FOR A DUTCH WAGE TAX NUMBER/PAYROLL NUMBER
From January 1, 2019, new companies must apply for a payroll tax number again. The allocation of this number was automatic from 1 April 2018, but the Tax Authorities have adjusted their working methods.
INCO can apply for the wage-payroll tax ID, which is a service that is included in our Corporate Secretarial Service (no extra charge).
A wage/payroll tax number is necessary if a BV employs employees. This is usually the case because the DGA of a BV is also regarded as an employee for tax purposes. At least one usual wage must be paid to a DGA, which the BV must withhold withholding tax.
Start the Payrolling in The Netherlands
Dutch companies can authorize INCO as their administrative partner to apply for the Wage/ Payroll Tax ID. While the application is pending, staff can already be recruited and start their employment.
INCO can provide you with a simple application form, in which you can sign up a new employee. INCO can assist in payrolling employees by handling the issuance of salary slips, and filing the wage tax returns on a monthly basis.
Read more about our payroll services in The Netherlands here.
No payroll tax number
A BV with a DGA that does not request a payroll tax number will receive a questionnaire from the tax authorities. From this, it will have to be determined why no number has been requested and why you believe that you do not need to receive a salary as a dga.
If you have any questions about applying for the wage/payroll tax number, please contact us.
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