HomepageStep-by-step guide for employing staff
If you run a business in the Netherlands and intend to employ staff, you will have to deal with various government rules and regulations. You can use this step-by-step guide to quickly determine your obligations. This plan also includes a number of rules that apply specifically to employing foreign personnel.
The plan is merely a guideline. You may be subject to other obligations as well or you may have to follow the steps in a different order. Some steps can be carried out at the same time. Consult the other step-by-step guides on this website before hiring temporary staff through an intermediary or contracting work out to third parties.
Step-by-step guide
1. Recruit personnel initially in the EEA
You are obliged to recruit personnel initially in the European Economic Area (EEA) and/or Switzerland. Only if you prove that you cannot find suitable personnel here, you will be permitted to recruit from other countries.
2. Verify and register the identity of your employees
You are obliged to verify the identity of all workers on the basis of an original identity document when they join your company. You must keep a copy of the identity documents in your records.
3. Apply for a work permit (if needed)
If you employ someone who is not from the EEA or Switzerland or who comes from Romania or Bulgaria, you must apply for a work permit from the Public Employment Service.
4. Organise accommodation for foreign employees
You are obliged to find suitable accommodation for employees who need a work permit. You must observe the relevant rules applicable in your municipality.
5. Register as an employer with the Tax Administration
If you are employing personnel for the first time, you must register as an employer with the Tax and Customs Administration. You will then receive the necessary forms to meet your payroll tax obligations.
6. Ask your employees for a tax and social insurance number
Foreign employees who do not have a citizen service number must provide you with a tax and social insurance number. They themselves must apply to the Tax and Customs Administration for this number.
7. Enter into a contract of employment
In a contract of employment, you specify the employee’s salary, indicate whether a Collective Labour Agreement applies, outline working hours and rest times, and indicate whether you arrange an employee pension scheme.
8. Pay at least the minimum wage and holiday allowance
Everyone working in the Netherlands is entitled to the statutory minimum wage and a holiday allowance. This also applies to temporary workers, flexworkers and foreign personnel.
9. Provide healthy and safe working conditions
As an employer, you must ensure a healthy and safe work place for all your personnel. The SZW Inspectorate or your sector organisation can provide you with information about the rules.
10. Draw up a risk inventory and evaluation (RI&E)
Once you employ personnel, you are obliged to draw up a risk inventory and evaluation (RI&E) in which you state the risks faced by personnel and the measures you have in place to address these risks.
11. Check whether you are required to deduct social insurance premiums
You must deduct social insurance premiums for employees who work permanently in the Netherlands. You can choose to become a self-insurer for the occupational disability insurance scheme.
