Payroll tax number applications: tips & tricks

Registering as an employer with the tax authorities

The first step when hiring staff is to register as an employer with the Belastingdienst. You can do this by completing the 'Melding Loonheffingen Aanmelding Werkgever' form. This form is available on the Belastingdienst website.

Here are some helpful tips to guide you through the process:

• Specify Activities Using SBI Codes: Include the Standard Business Classification (SBI) codes listed on your Chamber of Commerce (KvK) extract.
• Choose Monthly Returns: Opt for monthly tax returns instead of 4-weekly ones, as this is usually more straightforward in payroll administration.
• For Director-Major Shareholders (DGA): If you are a DGA, you are exempt from paying employee insurance premiums.
• Indicate Intent to Hire at KvK Registration: When registering your company with the KvK, if you already know you'll be hiring staff, indicate this during registration. This way, you'll automatically receive a payroll tax number without needing to apply separately.

Once you have your payroll tax number, you can begin submitting payroll tax returns!

Sector classification for employee insurance premiums

After the Belastingdienst assigns your payroll tax number, you'll receive a letter detailing your organization's sector classification. This classification determines the premiums you must pay for employee insurance schemes.

No longer employing staff?

If you no longer have employees, it's advisable to deregister as an employer. Failing to do so means you'll be required to submit 'nil' payroll tax returns for the remainder of the year. You can deregister by sending a letter to your local tax office.

Need assistance?

If you have questions regarding this article or need more information, we're here to help you with the payroll tax registration process. Our specialists are ready to assist you. Feel free to contact us by sending an email to support@employes.nl