Payroll for non-Dutch Employers

For businesses employing staff working in the Netherlands, the Dutch payroll administration requirements apply equally to businesses registered in the Netherlands. However, as employer, you are not required to register your business in the Netherlands to employ staff in the Netherlands. Blue Umbrella can arrange for your Dutch payroll administration as a non-Dutch employer.

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An employer withholds payroll taxes from employee's wage (wage tax and the national insurance contributions), bear the cost of some payroll taxes (the employed persons' insurance contributions) and withhold or bear the cost of some payroll taxes (the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw)). The payroll taxes to withhold or paid depends on:


  • Wage tax is withheld by an employer when an employee must pay income tax in the Netherlands and the employer is under the obligation to act as a withholding agent. Tax conventions determine whether an employee must pay income tax in the Netherlands. The Dutch legislation determines whether an employer is under the obligation to act as a withholding agent.
  • An employer withholds national insurance contributions when an employee falls under the social security insurance schemes in the Netherlands and the employer is under the obligation to act as a withholding agent. Social security regulations, conventions, or national legislation determine whether an employee falls under the social security insurance schemes of the Netherlands. The Dutch legislation determines whether an employer is under the obligation to act as a withholding agent.
  • An employer is required to bear the cost of the employed persons' insurance contributions and the employer's contribution pursuant to the Health Care Insurance Act (Zvw), and to withhold the contribution pursuant to the Health Care Insurance Act (Zvw) from the employee's wages. This is governed by only one criterion: the employee falls under the social security insurance schemes of the Netherlands. Social security regulations, conventions, or national legislation determine whether an employee falls under the social security insurance schemes of the Netherlands.

Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.

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