You are not established in the Netherlands: are you required to withhold payroll taxes?

This information is applicable to you solely when you, as an employer, are not established in the Netherlands and you employ personnel who live or work in the Netherlands. You will then need to assess whether you must pay payroll taxes in the Netherlands. You may be required to withhold and pay solely wage tax or solely one or more social insurance contributions (national insurance, employed persons' insurance schemes and the contribution pursuant to the Health Insurance Act (Zvw)). However, in some instances you may be required to withhold all payroll taxes. More information about the following issues is available here:

When must you withhold payroll taxes?

When you are not established in the Netherlands and you employ personnel who live or work in the Netherlands you must, in some situations withhold (some of the) payroll taxes in the Netherlands.

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What are payroll taxes?

Payroll taxes consist of the following: wage tax, national insurance contributions, employed person's insurance contributions, income-dependent contribution pursuant to the Health Care Insurance Act (Zvw).

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When you are going to withhold payroll taxes

When you are going to withhold payroll taxes you are governed by a number of administrative obligations. For example, you have to register as an employer, establish the identity of your employee and ensure that you obtain the data required for the payroll taxes.

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