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 (Burger Service Nummer or BSN for short) of your employee.
- You do not keep your employee's name, address, place of residence or BSN 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).
Your employee has applied for a BSN but hasn't received it yet
You don't have to apply the anonymous rate if you can prove that the absence of the BSN is beyond your or your employee's control. For example, if there is a delayed processing by the municipality. You need to be able to provide evidence of this. If you are not sure, you can ask us in writing for permission to not apply the anonymous rate.