Loonheffingennummer: registering as a foreign employer in the Netherlands

A loonheffingennummer is the Dutch payroll tax number that lets an employer file payroll tax returns. In 2026, a US company without a Dutch entity can get one by registering as a foreign employer. It then runs Dutch payroll itself, withholding wage tax and paying employee insurance premiums for staff in the Netherlands.

This guide explains when to register as an employer in the Netherlands and what stays with your company. It also shows when an employer of record fits better.

What is a loonheffingennummer?

A loonheffingennummer is the payroll tax number the Dutch Tax Administration (Belastingdienst) gives each registered employer. Loonheffingen covers wage tax, national insurance contributions, employee insurance premiums and the Zvw healthcare contribution. The employer quotes the number on every payroll tax return and in all letters to the tax office.

English-speaking teams often call it a payroll tax number in the Netherlands. Without it, you cannot file Dutch payroll tax returns.

When must a foreign employer register for Dutch payroll taxes?

The Belastingdienst names four situations in which a foreign employer withholds Dutch payroll taxes. Three are mandatory, and the fourth is a choice. Separately, social insurance creates a duty of its own, even when none of the four applies.

According to the Belastingdienst, a foreign employer withholds when:

• it has a permanent establishment in the Netherlands;
• its staff work on the Dutch continental shelf;
• it sends out, lends or seconds staff in the Netherlands;
• it chooses to withhold voluntarily.

If your employee is socially insured in the Netherlands, you pay employee insurance premiums and the Zvw contribution anyway. As a non-resident employer in the Netherlands, you need a loonheffingennummer for those returns too. If you do not opt in to withholding, your employee usually settles Dutch income tax through their own return. Withholding employers can also apply the 30% ruling for qualifying hires.

How does registration for a loonheffingennummer work, and what does the employer get?

A foreign employer registers using the form Aanmelding Onderneming buitenland (registration of a foreign business). It sends the signed form by post, with the requested attachments. As of October 2026, the Belastingdienst says the number and filing letter usually arrive within 1 week. Incomplete details slow this down.

After registration, the employer receives:

• the loonheffingennummer, needed for every return and letter;
• a filing letter (aangiftebrief) that lists your return periods, renewed every November;
• a sector letter for employee insurance premiums, usually within 3 weeks, if your staff are socially insured in the Netherlands;
• a letter with your Whk (return-to-work fund) premium rate, within 4 weeks.

From then on, you keep a Dutch payroll administration and file and pay payroll tax returns. You also give staff payslips and annual statements. Each employee needs a citizen service number (BSN) as well.

What stays with the US company after it gets a loonheffingennummer?

Every duty an employer carries under Dutch law stays with the US company. Registration settles payroll taxes only. Sick pay, dismissal rules, occupational health duties and permanent establishment risk remain yours. Moreover, a US-law contract does not remove the mandatory Dutch protections of someone who normally works in the Netherlands.

• Sick pay: in 2026, employers owe at least 70% of wages for up to 104 weeks, per business.gov.nl. You also need a company doctor or occupational health service.
• Dismissal: without the employee’s agreement, you need a UWV permit or a court decision. A statutory transition payment usually follows.
• Permanent establishment: staff who sign contracts for you, or work from a fixed place, can create corporate tax exposure. Our guide to permanent establishment risk explains the triggers.

Loonheffingennummer or employer of record: which fits?

Registering your own company fits one or two hires when you can run Dutch payroll and absorb employer risk. An employer of record fits when you want people working without that administration. In some European countries, labor leasing rules restrict employer of record models, so direct registration is often the compliant route.

Question	Foreign employer registration	Employer of record
Who is the legal employer?	Your US company	The employer of record in the Netherlands
Whose loonheffingennummer?	Your own	The employer of record’s existing number
Who runs payroll and returns?	Your team or your payroll provider	The employer of record
Who carries sick pay and dismissal duties?	Your company	The employer of record, as legal employer
Permanent establishment risk	Depends on your activities	Lower, but not removed
Moving to your own BV later	You transfer staff from the US company	Staff transfer to your entity when it is ready
Best fit	One or two hires, in-house payroll know-how, or countries that restrict employer of record	Several hires, no Dutch payroll team, no registration of your own

For a country-by-country view, read who employs your people in Europe between signing and closing. Our guide on how to hire legally before you have a local entity covers the wider steps.

Starting in the Netherlands before your entity is ready

Moving talent into a new country should not have to wait for a company registration. Since 1987, Octagon has helped organizations employ people across European borders, with compliance as the starting point.

Some companies prefer not to register at all. In that case, we employ your people in the Netherlands until your entity is ready, then transfer them. To compare both routes for your first hires, email sales@octagon.nl.

Frequently asked questions

Can a foreign company run Dutch payroll without a BV?

Yes. A foreign company can register with the Dutch Tax Administration as a foreign employer and run Dutch payroll itself. It then files payroll tax returns, pays premiums for socially insured staff and keeps Dutch payroll records. It also carries every employer duty under Dutch law, from sick pay to dismissal rules.

Who needs a loonheffingennummer?

Every employer that withholds Dutch payroll taxes or pays Dutch employee insurance premiums needs one. That includes Dutch companies with staff and foreign companies that opt in or must withhold. A foreign company also needs one when its staff are socially insured in the Netherlands, even without other duties.

Does registering as an employer in the Netherlands create a permanent establishment?

Not by itself. Payroll registration is an administrative step for payroll taxes. A permanent establishment depends on what your business does in the Netherlands. Examples include a fixed place of business or staff who conclude contracts for you. Because the answer depends on the facts, check your situation with a tax adviser.