When must you withhold payroll taxes?

When you are not established in the Netherlands and you employ personnel who live or work in the Netherlands you must, in some situations withhold (some of the) payroll taxes in the Netherlands.

You withhold some payroll taxes from your employee's wage (wage tax and the national insurance contributions), you bear the cost of some payroll taxes yourself (the employed persons' insurance contributions) and you withhold or bear the cost of some payroll taxes yourself (the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw)). The precise payroll taxes you must either withhold or pay for your account depends on a number of factors:

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