Registering as an employer
When you are gong to withhold payroll taxes you must first register with the Tax and Customs Administration in writing.
When you post, hire out or second personnel in or to the Netherlands, or when you are a voluntary witholding agent then you register with the Tax and Customs Administration/Limburg/Department of International Issues, PO Box 2865, 6401 DJ Heerlen, the Netherlands. You do so by using the 'Registration Form Foreign Companies'. You can download this form.
When you have a permanent establishment or staff working on the Dutch continental shelf, then you register with your tax office. You can find your office in the list of Addresses of tax and customs offices (only available in Dutch).
Once you have registered you will receive an information package which contains:
- a payroll taxes number
You will need this number when you file payroll tax returns or contact the Tax and Customs Administration.
- a 'Payroll tax return letter'
This letter lists the tax return periods for which you are required to file tax returns during the current year.
- when you will be required to pay employed persons' insurance contributions:
- a letter stating the sector with which you are affiliated
- a letter stating the percentage for the Return to Work Fund (Werkhervattingskas, Whk)