Registering as an employer

Do you want to register as a foreign employer with the Tax Administration of the Netherlands? Then fill in the 'Registration Form Foreign Companies'.

After registration

Once you have registered as an employer you will receive the following from us within 7 days:

• a payroll taxes number ('loonheffingennummer')
  You will need this payroll taxes number when you file payroll tax returns. Always refer to this number in any correspondence with us.
• a 'Payroll tax return letter' ('Aangiftebrief loonheffingen')
  This letter lists the tax return periods for which you are required to file tax returns. You will receive this letter in November every year.

You will usually receive your payroll tax number and the tax return letter within 1 week. We may ask you for more information, for example if the data is incomplete. As a result, it may take longer before you receive your wage tax number and the tax return letter.

If you have employees for whom you are required to pay employed persons' insurance contributions ('premies werknemersverzekeringen') you will also receive:

• a letter stating the sector with which you are affiliated
  This sector classification determines the level of the percentage of the differentiated contributions under the Return to Work Fund ('Werkhervattingskas', Whk). You use that percentage to calculate the premium in the tax return. You will receive this letter within a maximum of 8 weeks, but usually within 3 weeks.
• a letter stating the percentage of the differentiated contributions under the Return to Work Fund
  You will receive this letter within 4 weeks. You will receive the letter with this percentage every December thereafter.

Registering for employees insurance at a later time

Are you registered as an employer in the Netherlands and do not yet pay employee insurance contributions? If you then take on staff for whom you do start paying these premiums, report this using the form 'Melding Loonheffingen Premies werknemersverzekeringen betalen' (Notification of payroll taxes to pay employee insurance premiums, only available in Dutch).

After the 1st employee has started for whom you have to pay contributions, you will receive:

• a letter stating the sector with which you are affiliated
  You will receive this letter within a maximum of 8 weeks, but usually within 3 weeks.
• a letter stating the percentage of the differentiated contributions under the Return to Work Fund
  You will receive this letter within 4 weeks. You will receive the letter with this percentage every December thereafter.