When you are under the obligation to act as a withholding agent

If you, as the employer, are the withholding agent (inhoudingsplichtig), this applies to wage tax (loonbelasting) when your employee must pay tax on their wage in the Netherlands, and to national insurance contributions (premie volksverzekeringen) when your employee falls under the social security insurance schemes of the Netherlands.

You are a withholding agent in the Netherlands in the following situations:

• You have a permanent establishment in the Netherlands.
• Your employee works on the Dutch continental shelf.
• You post, hire out or second personnel in or to the Netherlands.
• You opt for withholding agent status.