Establish the identity of your employee
When you are going to withhold payroll taxes you must first establish the identity of your employee. You do so using valid proof of identity, such as:
- a Dutch passport or identity card
- a Dutch residence document
- a Dutch alien's or an asylum seeker's passport
- a foreign passport or national identity card
Once you have established the identity of your employee then you must make a copy of the ID.
When you cannot establish the identity of your employee then you must use the anonymous rate.