When you are under the obligation to act as a withholding agent

When you, as an employer are under the obligation to act as a withholding agent then this obligation is applicable to wage tax (when your employee is required to pay tax on the income) and the national insurance contributions (when your employee falls under the social security insurance schemes of the Netherlands).

You are a withholding agent in the Netherlands in the following situations:

• You have a permanent establishment in the Netherlands.
• Your employee works on the Dutch continental shelf.
• You post, hire out or second personnel in or to the Netherlands.
• You opt for withholding agent status.