Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

What are the requirements if we want to send employees to the Netherlands?

Posting employees to the Netherlands

Step by step guide from the Ministry of Finance

What needs to be done when employees are sent to the Netherlands?

1. Check whether your employees meet the conditions for residence in the Netherlands

Your employees may need a residence permit or a visa to reside in the Netherlands. They must register with the local municipal authority if they remain in the Netherlands for longer than 4 months.

2. Check whether your employees have the professional qualifications required in the Netherlands

Certain professions may only be practised in the Netherlands if your employees have the correct certificate. They must have this certificate officially recognised by the competent authority in the country where they obtained it.

3. Apply for work permits

You must apply for work permits for your employees if they are from outside the EEA/Switzerland or from Romania or Bulgaria. If your business is based in the EEA or Switzerland, however, these work permits will not be required but you do have a duty of notification.

4. Find accommodation for employees with a work permit

You are obliged to find suitable accommodation for employees who need a work permit. In doing so, you must comply with the rules of the municipality where your employees will be working.

5. Apply for E101/A1 statements

If your employees work in the Netherlands on a temporary basis, they can sometimes remain insured for social security purposes in the country where your business is based. For this purpose you will need to apply for an E101/A1 statement.

6. Check whether your employees must take out healthcare insurance

If your employees cannot obtain E101/A1 statements, they will be insured for social security purposes in the Netherlands and you must withhold the relevant contributions from their wages. In that case, your employees will also be obliged to take out healthcare insurance in the Netherlands.

7. Register with the Dutch tax authorities

In most cases, you are obliged to pay payroll tax in the Netherlands for your employees. Sometimes you must also pay VAT. For this purpose you must register with the Dutch tax authorities.

8. Apply for tax and social insurance numbers from the tax authorities

To be able to pay payroll tax, you will need each employee’s citizen service number or tax and social insurance number. They have to collect this number personally

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
What is a VAR?
Viewed 4379 times since Mon, Nov 7, 2011
What is the minimum wage in the Netherlands in 2012?
Viewed 17913 times since Thu, Dec 22, 2011
What is the minimum wage in the Netherlands in 2016?
Viewed 20921 times since Mon, Nov 23, 2015
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 12809 times since Wed, Feb 25, 2015
Does an employer legally have to offer a written employment contract to the employee?
Viewed 2372 times since Sat, Feb 16, 2013
What is a non-competition clause ("concurrentiebeding")?
Viewed 61699 times since Sun, Feb 17, 2013
What is the minimum wage in the Netherlands in 2014?
Viewed 8892 times since Wed, Feb 19, 2014
What is the paydate of my salary?
Viewed 4735 times since Thu, Sep 27, 2012
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 5186 times since Tue, Feb 14, 2012
Do we have to offer a minimum salary to our part time director?
Viewed 2241 times since Fri, Aug 8, 2014