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 social security 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:

Please note!

A separate final levy table is applicable to anonymous employees.

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