Payroll administration for a first employee
Payroll Company in the Netherlands for Your First Employee
We prepare the employer registration, run the payslips and file the payroll tax return for every period. You remain the employer.
- Register by the first working day at the latest
- Payroll taxes number after day one, usually within 1 week
- Returns monthly or every 4 weeks
- You stay the employer
One start date, one registration due by day one.
Payroll services for your first employee, with you as the employer
We are a payroll administration provider: we prepare and file your payroll tax returns as your tax service provider, a role the Belastingdienst lists for a payroll services agency (checked on 3 October 2026). You stay the employer, responsible for every return. We employ no one's staff: no payrolling, no "employer of record".
We work for a sole trader or freelancer taking on a first employee, a first BV whose director is its first payroll (see opening a BV in the Netherlands for a first business), and a foreign company with one person here. The minimum wage is always paid by bank transfer, so first open a business bank account in the Netherlands.
What's included
Employer registration, prepared
We prepare the form with you (Melding Loonheffingen Aanmelding werkgever, or Aanmelding Onderneming buitenland if established abroad) for the first working day, plus KVK change form 14.
Checks and records before day one
The identity document checked and copied with the BSN into the payroll records, a non-EU national's status noted, the written terms given on time.
Payslips and pay runs
Wage elements, contributions and taxes worked out for each period, with a payslip at the first payment and whenever pay or deductions change.
Your payroll tax return, every period
Prepared and filed as your tax service provider under your authorisation, nil and zero returns included. You remain responsible for each return.
The first-year calendar
The return letter's dates, payment within one month after each period, the annual wage statement, and seven-year retention of the records, part of the bookkeeping duty of a new business.
The decision before the offer
Direct employment, payrolling or the foreign-employer route, with their conditions and dates. You decide, in a conversation with us.
Not included: employing your staff, employment contracts, legal advice and recruitment. The founder's own income tax and a BV's corporate income tax return are a separate service: tax advice for an expat who starts a business in the Netherlands.
A client who takes payroll administration or payroll-return work from NetherStart Partners does not take our registered office or virtual office address, and the other way round. The enquiry form asks which one you want.
Payroll administration, payrolling or an employer of record
"Payroll company" covers different arrangements, and who the employer is decides who answers to the Belastingdienst.
Payrolling as business.gov.nl describes it, checked on 4 October 2026; Wtta dates from Stb. 2026, 159. No row says whether a given model falls under the Wtta.
| Arrangement | Who is the employer | Who answers for the payroll tax | On this page |
|---|---|---|---|
| Payroll administration by a tax service provider | You | You, also when a provider files the return | This service |
| Payrolling | The payroll company formally employs the staff you recruit and supervise, and lends them back | The payroll company pays; if it does not, the Belastingdienst can hold you liable as the hirer. Payrollers keep at least your own staff's terms. Under the Wtta, in force from 1 January 2027 (some parts 1 July 2026 or 1 January 2028), lenders of labour need an admission | Explained, not offered |
| "Employer of record" | A market label with no official Dutch definition; in Dutch law the arrangement is lending labour or payrolling | Not stated on any official page | Not offered |
| A foreign company registering itself | The foreign company, as withholding agent only with a Dutch establishment or representative, or with payroll records kept here and a registration; or a Dutch group company designated on a joint request | The foreign company | We prepare the registration |
How your first hire runs, step by step
Every step also works without us; a step with no time has none published.
Before the offer
(you, with us). Direct employment or payrolling, your CAO and any sector pension fund; at least EUR 14.99 an hour from 1 July 2026 (21 and over) plus 8 percent holiday allowance or more.
Terms in writing
(you and the employee). Salary, hours and other required details in writing within 1 week and 1 month of the start; a trial period of up to 2 months may be agreed.
Register as an employer
(you; we prepare the form). As soon as you know the start date, and at the latest on the first working day, per the Belastingdienst (checked on 6 October 2026). No fee is stated.
Tell KVK
(you). Change form 14, then every later change in headcount; no fee is stated.
Identity and records
(you, with us). The identity document, the BSN and a non-EU national's residence and work status, copied into the payroll records before the first working day.
Health and safety
(you). A company doctor or arbodienst, a health and safety officer (the director may be it with 25 or fewer employees) and a risk inventory and evaluation (RI&E).
Day one and the letters
(the Belastingdienst). After the start, the payroll taxes number and the return letter, usually within 1 week; if employee insurance contributions are due, the sector letter within 8 weeks (usually 3), the Whk letter within 4 weeks.
First payday, first return
(you pay; we prepare and file). Wage by bank transfer with the first payslip; the tax paid within one month after the period; the return filed by the date in your return letter.
Official timing Indication only
- Before the offerYou, with usEUR 14.99 an hour from 1 July 2026 (21 and over)Holiday allowance at least 8 percent
- Terms in writingYou and the employeeWithin 1 week and within 1 month of the start
- Register as an employerYou; we prepare the formAt the latest on the first working day
- Tell the KVKYouChange form 14No official time is published
- Identity and recordsYou, with usBefore the first working day
- Health and safetyYouNo official time is published
- Day one and the lettersThe BelastingdienstPayroll taxes number and return letter: usually within 1 week after the startSector letter: within 8 weeks, usually 3Whk letter: within 4 weeks
- First payday, first returnYou pay; we prepare and filePayment within one month after the period (art. 19 AWR)Filing by the date in the return letter (art. 10 AWR)
Hiring your first employee this month?
Send us the start date and your legal form. We reply with the steps in order, from the registration to the first return.
What to have ready before day one
Most items come from you, the identity details from your employee, following business.gov.nl's first-staff steps, checked on 8 October 2026.
- Your KVK number and legal form
- Your first employee's start date
- The employee's name, address, place of residence and BSN
- A valid identity document, copied legibly, with the BSN clear
- For a non-EU national: the residence document, and a work permit where needed
- Salary, hours, holiday and the written terms
- Your sector's CAO, and whether a sector pension fund applies
- A company doctor or arbodienst, and a health and safety officer
- Your authorisation for us to file, through your eHerkenning supplier where a login is needed
- Foreign employer only: the Registration Form Foreign Companies, payroll records kept in the Netherlands
Dutch employer requirements for one employee
Statutory amounts with their year; none is our price.
2026 amounts. Minimum wage and holiday allowance: the minimum wage act, checked on 6 October 2026. Which AWf or Aof rate applies is not shown; rows 8 and 9 paraphrase the Civil Code.
| Item | Amount or rule | Basis and year |
|---|---|---|
| Minimum hourly wage, 21 and over | EUR 14.99 from 1 July 2026 | WML art. 8, editorial note |
| The same, 1 January to 30 June 2026 | EUR 14.71 | business.gov.nl, 2026 |
| Revision of the minimum wage | Every 1 January and 1 July; the 1 January 2027 figure is not printed here | business.gov.nl |
| Holiday allowance | At least 8 percent of the wage, paid in June unless agreed otherwise | WML art. 15 and 17 |
| AWf, employer contribution | Low 2.74 percent, high 7.74 percent | Belastingdienst, 2026 |
| Aof, differentiated premium | Low 6.27 percent, high 7.63 percent | Belastingdienst, 2026 |
| Wko surcharge; Whk | 0.50 percent on the Aof basis; the Whk set for each employer by letter | Belastingdienst, 2026 |
| Sick pay | Up to 104 weeks at 70 percent of the wage, at least the minimum wage in the first 52 weeks | art. 7:629 BW |
| Transition payment | One third of a monthly wage per year of service, up to a cap indexed every 1 January | art. 7:673 BW |
Terms, fines and retention: the AWR, checked on 29 September 2026. The return letter comes every November; a change of return period takes effect from 1 January 2027 only on a form received by 14 December 2026.
| Duty | Deadline or amount | Basis |
|---|---|---|
| Employer registration | At the latest on the first working day; no fee stated on the official pages | Belastingdienst; business.gov.nl |
| KVK | Change form 14, and every change in headcount; the business's own registration EUR 85.15, one-off, 2026 | business.gov.nl; Financiële regeling handelsregister 2019 |
| Return period | Usually 1 month or 4 weeks, nil and zero returns included | Belastingdienst |
| Filing | By the date in the return letter, at least one month after the period | AWR art. 10 |
| Payment | Within one month after the end of the period | AWR art. 19 |
| Missing, late or incorrect return | Fine up to EUR 1,675 | AWR art. 67b lid 2 |
| Late or non-payment | Fine up to EUR 6,709 | AWR art. 67c lid 1 |
| Identity, status or employee data missing | The anonymous rate: 52 percent of the wage | Wet LB 1964 art. 26b |
| Inability to pay | Notify at the latest two weeks after the due day; each director of a company subject to corporate income tax is jointly and severally liable for its wage tax | Invorderingswet 1990 art. 36; implementing decree art. 7 |
| Records | Kept seven years | AWR art. 52 |
Problems we solve
- The number arrives after day one
Register by the first working day; the number follows the start, usually within a week. We prepare the registration once the date is known. "Within 7 days" is the foreign employers' wording.
- Hiring before you have a BV
A sole trader can employ staff without changing legal form: see our sole proprietorship registration overview. A freelancer with no staff runs no payroll; for permits, see our freelance visa overview.
- The identity check left for later
With employee data missing, or identity or status not established, the tax is 52 percent of the wage under art. 26b Wet LB 1964. We check the copy and the records before day one.
- The first year costs more than the salary
Sick pay runs up to 104 weeks at 70 percent of the wage. Ending the contract yourself triggers a transition payment: one third of a monthly wage per year of service.
Employ directly, or through payrolling?
Who employs, who stays liable, the Wtta dates from 2027: we set out both routes; you choose in a conversation.
Why work with us
Noor Bakker, Tax, bookkeeping and payroll lead, Amsterdam. Dutch and English.
From our practice: we work back from the start date, check the identity copy and records before day one, and set every return date from the Belastingdienst's letter once it arrives.
Frequently Asked Questions
Will a payroll company become my employer, or do I stay the employer?
You stay the employer. We prepare and file your payroll tax returns as your tax service provider, and you remain responsible for every return, also when a provider files it. A company that formally employs the staff you recruit and lends them back to you is payrolling, which this service is not.
When do I have to register as an employer, and when do I get my payroll taxes number?
Register as soon as you know the start date, and at the latest on the day your first employee starts. The Belastingdienst sends the payroll taxes number and the return letter after the employee has started, usually within one week, and later if it needs more information.
Does registering as an employer cost anything?
The official pages state no fee for registering as an employer. The only state fee on the way is the registration of the business itself in the KVK Business Register, EUR 85.15 once in 2026 for every legal form. Our own fee depends on the work and is on request.
Can a sole trader hire an employee without becoming a BV?
Yes. A sole trader can employ staff without changing the legal form of the business, and registers as an employer with the Belastingdienst and with KVK like any other first-time employer. Whether a BV would suit your business is a question for a conversation with us, not for this page.
Do I have to tell KVK as well as the Belastingdienst?
Yes. Besides the registration with the Belastingdienst, tell KVK on change form 14 that the business now employs staff, and report every later change in the number of people working for the business. The official page we read states no fee for this change.
What must I check and have ready before my employee's first day?
Check the employee's identity document, keep a legible copy with the BSN in the payroll records and, for a non-EU national, establish the residence and work status. Have the records and a company doctor or arbodienst in place. Without name, address, place of residence or BSN, tax is withheld at 52 percent of the wage.
What is the minimum wage in 2026, and what else is an employer legally obliged to pay?
At 21 and over, EUR 14.71 an hour until 30 June 2026 and EUR 14.99 from 1 July 2026, plus a holiday allowance of at least 8 percent. The employer also pays contributions such as the AWf, Aof, Wko and Whk. Payroll tax combines wage tax and national insurance contributions, social security contributions and an employer's health care insurance contribution.
How often do I file the payroll return, and what if I miss a deadline?
Usually every month or every four weeks, nil and zero returns included. Pay within one month after the period ends and file by the date in your return letter. A missing, late or incorrect return can be fined up to EUR 1,675, and late payment of the tax up to EUR 6,709.
If a provider files my return, am I still responsible? Is a payroll provider an accountant?
Yes, the employer always remains responsible for the return. The Belastingdienst gives a payroll services agency, an accountant and a tax consultant as examples of tax service providers. The titles accountant, RA and AA are reserved by law to those in the accountants' register, and NetherStart Partners uses none of them.
What happens if my first employee falls ill?
You continue to pay the wage for up to 104 weeks at 70 percent, and in the first 52 weeks at least the minimum wage. Do not ask the employee for the reason. Report the sickness to the company doctor or arbodienst within a week, and to UWV at 42 weeks of sickness.
What does it cost to end an employment contract?
When the employer ends the contract, has it dissolved, or does not continue a fixed-term contract on its own initiative, the employee is owed a transition payment: one third of a monthly wage for each year of service, pro rata for part years, up to a cap that is indexed every 1 January.
Am I off the hook if I use a payroll company that employs my staff?
No. If the payroll company does not pay the payroll tax and contributions, the Belastingdienst can hold you liable as the hirer, and the staff keep at least your own employees' terms. From 1 January 2027 businesses that lend out employees need an admission under the Wtta, and from 2028 the fine also reaches hirers.
I own my BV: am I my own first employee, and what salary must it pay me?
If the BV employs you as director, it is your employer and deducts payroll taxes. With 5 percent of the shares or more, the customary salary rule sets your 2026 wage at EUR 58,000 or more, unless a lower comparable wage is made plausible or the wage is EUR 5,000 or less. What to pay yourself is a conversation.
How do I get an employer registration number as a foreign company with one person in the Netherlands?
A foreign company withholds Dutch payroll tax only with a Dutch establishment or representative, or when it keeps the payroll records here and registers on the Registration Form Foreign Companies. The number and return letter follow within 7 days, usually within a week. A Dutch group company may instead be designated on a joint request.
Ready to plan your first payroll?
Tell us the start date, your legal form and where the business is established. We reply with the steps in order; our fee is on request.