You opt for withholding agent status
When you are not under the obligation to act as a withholding agent in the Netherlands then you are not required to withhold wage tax or national insurance contributions. Are 1 or more of your employees under the obligation to pay tax or national insurance contributions in the Netherlands via an income tax return? If so, you can opt for withholding agent status. You do have to establish a payroll administration in the Netherlands for these employees. You can register with us via the 'Registration form foreign companies'. You can download this form.
When you are a voluntary withholding agent you can make use of schemes that apply to wage tax, such as the 30%-facility. The 30%-facility allows you to issue the employee a tax free reimbursement of a maximum of 30% of the wages, inclusive of the reimbursement for the accommodation costs your employee incurs outside the employee's country of origin.