Payroll only structure in the Netherlands

Payroll only structure in the Netherlands for foreign companies 

Finsens Tax can advise you with setting up the right business structure in the Netherlands.

A payroll only structure could be an appropriate solution for you in the Netherlands. If you are planning to hire an employee in the Netherlands and not having any registration in the Netherlands you could apply for a payroll tax only registration in the Netherlands.

As a foreign company you can register for a payroll tax number with the Dutch tax office. After the payroll number is granted you will become the withholding agent for the payroll tax/national insurance contributions and the employee insurance contributions.

The payroll tax only registration should, in principle, not lead any other taxes than the payroll taxes and social security premiums.

Obligations employer

Once the payroll number is granted, the tax office requires to submit monthly payroll tax returns, regardless of the number of employees on the Dutch payroll.

The employer will be obliged to withhold the Dutch payroll taxes and social security premiums and transfer the amount on monthly basis to the Dutch tax office.

Hiring an employee from outside the Netherlands

A foreign employee may be eligible to apply for the 30%  ruling if he is hired from outside the Netherlands. The 30% ruling application allows the employee to receive (max) 30% of his salary tax free.

 We can check whether a payroll only structure is an appropriate solution for you or not.

 Contact us for more information.

Direct contact

We can help you

Mohamed Kaddour

Tax Advisor
+31 (0)20 262 43 53