Anonymous rate

If you apply the rate for anonymous employees when withholding payroll taxes, you must withhold 52% wage tax/national insurance contributions. You must apply the anonymous rate in the following situations:

• You have not been able to establish the employee’s identity or have not been able to do so in time.
• You have not received the name, address, place of residence or citizen service number of your employee.
• You do not keep your employee's name, address, place of residence or citizen service number in your payroll records in the correct manner.
• You know or could have known that you have received incorrect information from your employee.
• Your employee does not have a valid residence or work permit.

You do not take account of the:

• payroll tax reduction
• maximum wages for contribution purposes for the employed persons' insurance contributions
• the maximum contribution wage for the employer's contribution pursuant to the Health Care Insurance Act (Zvw) or the contribution to the Health Care Insurance Act (Zvw)
  See Calculating the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw).