Do I have to Register
As a Dutch Employer?
Do I have to register as Employer in the Netherlands when payrolling staff?
Anyone who intends to employ staff in The Netherlands must register as an employer. It doesn't matter whether you have a branch/permanent establishment or a company established in The Netherlands. When you are registered you will receive a payroll tax number. This number is used to file payroll tax returns.
Foreign companies in The Netherlands
Foreign companies are, the same as Dutch companies, obliged to register as an employer and deduct taxes from their employees if the following requirements are met:
The registered office of the company is based in The Netherlands
The company has a permanent establishment in The Netherlands (see our blog about substance)
Personnel is a post or hired in or to The Netherlands
The employee works on the shelf of The Netherlands
The employee falls under the Dutch insurance schemes
The employees’ data has to be kept in their personal records. As an employer, you are responsible for the amount of deducted payroll taxes being withheld from the employee's salary. Meaning that you have to calculate the right amount of contributions and taxes. After this, a tax return needs to be filed before the date the taxes become due. Looking for someone who can take care of this for you? Get in touch.
When temporary personnel is hired through an intermediary or subcontractor things are different. These intermediary or subcontractors are liable for the contributions and payroll tax for those employees.
The same rules apply to a branch in The Netherlands as a company established in The Netherlands. Meaning that when the above-mentioned requirements are met you are liable to withhold payroll taxes and filing the tax return. For personnel hired through an intermediary or subcontractor, the intermediary or subcontractors are liable for the contributions and payroll tax. For shareholders/employees working in The Netherlands but residing outside of The Netherlands, it depends on the facts whether they are covered by the Dutch national insurance schemes or not. We can help you with all issues regarding this subject. Click the button below to get in touch with our experts.
YOUR BUSINESS TOOLKIT
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