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2.1ÌýÌýÌýÌý Withholding of income tax

Expatriate staff

Expatriate staff sent on secondment to the Netherlands will be subject to the full Dutch withholding regime. However, see 6.3.1 for the single annual calculation available for expats.

Tax and customs administration

The Tax and Customs Administration (Belastingdienst in Dutch) is responsible for ensuring that the deduction of both tax and National Insurance deductions are made. They have a comprehensive website with a section published in English, but detailed payroll instructions are available only in Dutch.

Withholding obligations are extensive, with the following taxes are required to be withheld and accounted for separately.

Payroll taxes are:

1. Ìý

   •ÌýÌýÌýÌý wage tax

2. Ìý

   •ÌýÌýÌýÌý National Insurance contributions

3. Ìý

   •ÌýÌýÌýÌý employee insurance premiums

4. Ìý

   •ÌýÌýÌýÌý an income-related contribution to the Health Insurance Act

Wage tax is an advance levy of income tax which employers must withhold and pay over to the