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 passport or ID from a member state of the European Economic Area (EEA)
  • a residence document type I to IV inclusive or EU/EEA document from the Aliens Department
  • an (electronic) W document
  • a passport from a state other than an EEA state with a residence permit (notification sticker) endorsed by the Aliens Department
  • a refugee passport
  • an aliens passport
  • a diplomatic passport
  • a service passport


You may not establish the identity of your employee using a driving licence or a copy of an ID.

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.

Employees living abroad: citizen service number

In order to work in the Netherlands, employees living abroad must have a citizen service number (burgerservicenummer, BSN). Only artists and professional athletes living abroad are exempted. Employees must register with 1 of the 18 municipalities that have an RNI desk. After registration, employees will receive a copy of the registered details, including their BSN. More information about RNI can be found at (only in Dutch).

When applying for a BSN, employees must:

  • prove their identity using a valid and original identity document
  • have a valid residence sticker in their passport showing that they are allowed to work in the Netherlands, if they are from a non-EEA state or Croatia
    Although Switzerland is a non-EEA state, employees from Switzerland do not need a residence sticker in their passport.

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