Employers with one or more employees must, in most cases, file wage tax returns each month. To do this, employers need a payroll tax number for the Internal Revenue Service.
Payroll tax number application
Have you just started a business or are you hiring staff for the first time? Then you need to apply for a payroll tax number. In case you already know at the start of your company that you will be employing on employees, you can indicate this right away at the KVK. Then you will immediately receive a loonheffingennummer and this does not have to be applied for separately.
If you did not do this at the start of your business, you can do so through the "Notification of Payroll Taxes Employer Notification" form via belastingdienst.nl. Please note the following points when registering:
- The second part of the form asks you to choose a return period. Then choose the monthly return instead of the 4-weekly return; this is often easier in payroll;
- If you are a director-major shareholder, you do not have to pay employee insurance premiums;
- Through the Chamber of Commerce, you will be given an SBI code. This code indicates which industry your business falls under.
After registering, you will receive another declaration letter and written confirmation with the company's sector classification. It is important that this is correct as you will then also see what employee insurance premiums you have to pay.
Where is the payroll tax number?
Don't remember your payroll tax number? Then you can easily find it on the letter you receive from the Tax Office in November or December with the payment dates for the coming year's returns.
In the event of changes
Your organization may be changing legal form or you may no longer employ staff.
When the company changes legal form, it is important that you close the current payroll records and re-register as an employer with the Internal Revenue Service. You will then also receive a new payroll tax number.
You no longer have any employees and do not plan to do so for the next 12 months. If so, you must deregister as an employer with the Tax and Customs Administration using the "Notification of Payroll Tax Deductions Deregistration of Employer" form. Do this as an employer within one month of the last tax return period. The confirmation letter you then receive will state from when you no longer need to file a payroll tax return.
