Why choose a payroll only structure?
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.
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.
