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.
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 19 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 rvig.nl (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
Although Switzerland is a non-EEA state, employees from Switzerland do not need a residence sticker in their passport.