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. You must make arrangements for the following:
- You register as an employer.
- You establish the identity of your employee.
In order for you to establish the identity of your employee, your employee needs a citizen service number (BSN). For mor information about the BSN, visit government.nl. - You ensure that you obtain the data required for the payroll taxes.
- You maintain payroll records.
- You calculate the payroll taxes.
- You file payroll tax returns and you pay the payroll taxes.
The following issues may also be of importance to you when withholding payroll taxes:
