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What is a payroll tax number?

A payroll tax number is the unique employer identification number issued by the Dutch Tax and Customs Administration (Belastingdienst). You need this number to remit payroll taxes for your employees.

Assistance

Who needs a payroll tax number?

You need a payroll tax number when you hire one or more employees:

  • The number of employees does not matter
  • Self-employed professionals (ZZP’ers) without staff do not need a payroll tax number
  • A separate form applies for children working in the business
     

How do you apply for a payroll tax number?

Aspia is up to date with current laws and regulations and can ensure that the payroll tax number is applied for correctly and on time. We then receive a letter from the Belastingdienst within six weeks containing the payroll tax number. From that moment, payroll tax can be paid.

Step-by-step plan: Applying for a payroll tax number via Aspia

  1. Contact Aspia.
  2. We collect your details.
  3. Aspia submits the details to the Belastingdienst.
  4. We receive your payroll tax number.

Do you automatically receive a payroll tax number via the Chamber of Commerce (KvK)?

Yes. When registering a business with the Chamber of Commerce, you can indicate that you plan to hire staff. The Belastingdienst will then automatically send you a payroll tax number. You do not need to complete an additional form.

Why do you need a payroll tax number?

If you pay wages to an employee, taxes and social security contributions must also be remitted. You need the payroll tax number for this. It does not matter how many employees you have (even if it is just one). With the payroll tax number, you report to the Belastingdienst:

  • which employees you pay
  • how much salary you pay
  • how much payroll tax you withhold and remit

The number ensures that your payroll administration is correctly linked to your business.

What is the difference between a payroll tax number and a wage tax number?

There is no difference. The term wage tax number is nowadays replaced by payroll tax number.

Can a payroll tax number change?

Yes, this can happen in the following cases:

  • if the legal form of your business changes
  • if you stop being an employer
  • if you close your business

Aspia can help you ensure this is reported to the Belastingdienst on time and in compliance with the rules. The Belastingdienst will then issue a new payroll tax number or cancel the existing one.

How does it work if my children work in my business?

Even if your children work in your business, taxes and social security contributions must be remitted. The situation differs slightly from regular employees, but in this case as well, Aspia can apply for the number on your behalf.

What is the difference between a payroll tax number, RSIN, and VAT number?

Each of these numbers has a different function. The payroll tax number is used exclusively for payroll taxes (tax and social security contributions).

Number Used for Used by  Notes
Payroll tax number Payroll tax returns Employers Stated on letters from the Belastingdienst
RSIN   Identification of legal entities Organisations  Issued by the Chamber of Commerce (KvK)
VAT number VAT administration Entrepreneurs Not used for payroll taxes

Summary: applying for a payroll tax number

  • Aspia is happy to support you with applying for a payroll tax number.
  • You need the number to remit payroll taxes for your employees.
  • We receive the number by post within six weeks.
  • Self-employed professionals without staff do not need a payroll tax number.

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