Your employee works on the Dutch continental shelf

If your business performs work for at least 30 consecutive days in the Dutch section of the continental shelf (for example, on a drilling platform or on board a supply vessel), you will be a withholding agent for your employees who perform this work. As a withholding agent, you must register as an employer with the Netherlands Tax and Custom Administration. You can register via the 'Registration form Foreign companies'.

When the provisions of a tax convention prescribe that your employee in the Netherlands must pay tax on his or her income then you are under the obligation to withhold wage tax from the wages.

When the provisions of a social security regulation or a social security agreement prescribe that your employee falls under the social security insurance schemes of the Netherlands then you are required to withhold national insurance contributions, pay employed persons' insurance contributions and withhold the contribution pursuant to the Health Care Insurance Act (Zvw) or bear the cost of the employer's contribution pursuant to the Health Care Insurance Act (Zvw).

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