When do I need to register as an employer in the Netherlands?

Before you can employ staff, you must register as an employer with the Dutch Tax and Customs Administration. You will then receive a payroll tax number, which you will need for, inter alia, submitting payroll tax returns. As a foreign company in the Netherlands, you are obliged to register as an employer and deduct payroll tax from your employees’ wages if:

  • Your company has its registered office in the Netherlands
  • You have a permanent establishment in the Netherlands
  • You post or second personnel in or to the Netherlands
  • Your employee works on the Dutch continental shelf
  • Your employee falls under the national insurance schemes of the Netherlands

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