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:
- 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).