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G-account applying, using, changing, unblocking or cancelling

If you place, hire out or second staff in the Dutch market, a hirer may ask you to open a G account ('g-rekening'). If you take on work as a subcontractor, a contractor may ask you to open a G account.

How does a G account work?

A G account is a blocked bank account. The G account is linked to one or more payroll tax sub-numbers and/or turnover tax sub-numbers. You will need to provide this information when applying for the G account. You can only use the G account to pay payroll taxes and/or VAT for those sub-numbers to us.

The hirer or contractor deposits the estimated amount of payroll taxes and/or VAT into your G account. With this amount, you pay payroll taxes and/or VAT for a payroll tax sub-number or sales tax sub-number linked to the G account. What happens if you fail to pay? If you fail to pay, we cannot hold the hirer or contractor liable for the amount it has paid into the G account under certain conditions.

You decide together with the hirer or subcontractor whether to use a G account. It is advisable to make prior arrangements for the use of a G account.

What do you want to do with a G account?

After this, choose what you want to do. And read about the important points.

  • You can apply for a G account using the form Aanvraag g-rekening (Applying for a G account, only available in Dutch).

    Fill in the form accurately and completely and send it to:

    Belastingdienst/Centrale Administratieve Processen Team WKA
    Postbus 9048
    7300 GK Apeldoorn
    The Netherlands

    Please note!

    Do not submit the form until we have given you a payroll tax number and/or sales tax number. We ask you for this in the form.

    What happens after your application?

    If we agree to your application, we will make 3 copies of the G account agreement: 1 for you, 1 for us and 1 for the bank. We will sign these copies and send them to you. You then sign the copies of the agreement and take them to the bank.

    If the bank agrees, they too will sign the agreement and give you a G account number. Once all parties have signed the agreement, the bank will send 1 copy to the Belastingdienst and 1 to you.

    When will you receive a response from us?

    You will receive our response within 3 weeks.

    Where can you open a G account?

    You can only open a G account with a bank where you also have a current (business) account. For banks permitted to offer a G account, see: the Betaalvereniging (Payments association).

    When can you not open a G account?

    Are you self-employed person without staff (ZZP) and performing subcontracting work? If so, we will not cooperate in opening a G account. This is because you are not a withholding agent for payroll taxes. This is not altered by the fact that you may be hiring staff yourself.

    Does your client want or require you to have a G account? Even then, we will not cooperate in opening a G account.

    Have you lost the original agreement?

    If so, do not apply for a new G account. Contact your bank. The bank can send you a copy of the original G account agreement.

  • We will only agree to your request for a 2nd G account if you can demonstrate that your business operations require more than 1 G account. In all other cases, we will reject your application.

    You can also apply for a 2nd G account with the form Aanvraag g-rekening (Applying for a G account, only available in Dutch).

  • Do you want to pay your payroll tax return or VAT return from your G account?

    If so, state in your payroll tax payments:

    • the payment reference of the relevant tax return period
      The payment reference is given in the annual 'Payroll tax return letter' ('Aangiftebrief loonheffingen').

    When paying VAT, state:

    • the tax return number given in your invitation to file a VAT return, or
    • the payment reference of the relevant tax return period
      The payment reference is given in the annual 'VAT return letter' ('Aangiftebrief omzetbelasting').

    Have you failed to state the payment reference or tax return number? In that case, we will not know what your payment is for. We will refund the amount to your account. You may then receive an additional tax assessment for non-payment.

  • Do you want to pay your additional tax assessment on payroll taxes or VAT from your G account?

    If so, state under the payment:

    • the assessment number given in the additional tax assessment, or
    • the payment reference stated in the enclosed payment information

    If you do not know which payment reference belongs to the tax return or additional tax assessment: You can find out with the Zoekhulp betalingskenmerk (Payment reference search tool, only available in Dutch).

  • You change your G account using the form Verzoek mutatie g-rekening (Apply to change the G account, only available in Dutch).

    You can:

    • change the name of the account holder
    • add or delete a payroll tax or turnover tax sub-number
    • add or remove a sales tax number from your tax entity

    When will you receive a response?

    You will receive our response within 3 weeks.

    Have you lost the original agreement?

    If so, do not submit a change request. Contact your bank. The bank can send you a copy of the original G account agreement.

    Your company is changing its legal form

    In that case, you will also be assigned a new number with which to file payroll tax and/or VAT returns. Do not submit a change request, but apply for a new G account.

    This can be done with the form Aanvraag g-rekening (Apply for a G account, only available in Dutch).

    Do you want to open a 2nd G account?

    Do not submit a change request, but apply for a new G account. This can be done with the form Aanvraag g-rekening (Apply for a G account, only available in Dutch).

    We will only agree to your application if you can prove that your business operations require more than 1 G account. In all other cases, we reject the application for a 2nd G account.

  • If the balance in your G account exceeds the amount you pay in payroll taxes and/or VAT, you can apply to have the account unblocked.

    You can unblock your G account using the form Verzoek deblokkering g-rekening (Application to unblock the G account, only available in Dutch).

    When will you receive a response?

    Financial processing normally takes 2 weeks. Sometimes it takes a bit longer. We cannot speed up this process via the Tax information line (BelastingTelefoon).

    Unblocking G account in case of special deferral

    You have been granted a special deferral due to the corona crisis In that case, you can also have amounts set aside for already imposed additional tax assessments on payroll taxes and/or VAT unblocked. You can read more about this under Deblokkeren en uitwinnen g-rekening (Deblocking and recovery, only available in Dutch).

  • You cancel your G account using the form Verzoek opheffing g-rekening (Application to cancel a G account, only available in Dutch).

    What is done with your application?

    We check that your application is complete and correct. We agree to your request and there is still a balance in the G account. In that case, we will first check whether any amounts can be offset. We will transfer the amount remaining after settlement to you.

    When will you receive a response?

    Cancelling your G account will take 6 to 8 weeks.

More information

Read more about the G account in the leaflets:

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