Your employee works on the Dutch continental shelf

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

If a tax treaty determines that your employee must pay tax on their wage in the Netherlands, you must withhold wage tax (loonbelasting) from your employee’s wage.

If the European Regulation No. 883/2004, social security agreements, and national legislation determine that your employee is covered by the social security insurance schemes of the Netherlands, you must withhold national insurance contributions (premie volksverzekeringen) and pay the employed persons' insurance contributions (premies werknemersverzekeringen). In addition, you must either withhold the employee's contribution under the Health Care Insurance Act (Zvw) (bijdrage Zvw) from your employee’s wage or pay the employer’s contribution under the Health Care Insurance Act (werkgeversheffing Zvw).