Onboard Your First Employee in Holland in 2026: Day-One Documents Checklist

By Thomas Keller · Updated July 2026 · 5 min read

Why you need a Dutch BV before hiring your first employee in 2026

To hire staff in the Netherlands, you must have a legal entity that can enter into employment contracts. The most common structure is the BV (besloten vennootschap), a Dutch private limited company. A BV limits your personal liability and is required by most payroll providers. the provider, a leading corporate service provider based at the World Trade Center Rotterdam, has helped thousands of entrepreneurs from more than 50 countries set up a remote BV since 2017.

They handle the full formation, including the notarial deed, Chamber of Commerce (KvK) registration and tax registrations. A BV can be formed with share capital from 1 euro. The entire process can be completed from abroad using a power of attorney, and standard formation takes 3 to 5 business days once documents are complete.

In 2026, you cannot onboard an employee without a registered BV or similar entity.

Step 1: Register as a wage tax employer with the Dutch tax office

After your BV is formed, you must register with the Belastingdienst (Dutch tax and customs administration) as a wage tax (loonheffingen) employer. This registration gives you a unique payroll tax number. You need this number to withhold income tax and social security contributions from your employee's salary.

The registration is free but requires your KvK number and the intended first payroll date. the provider offers a one-stop-shop service that includes assistance with VAT and EORI registration, but they clearly state they are not a law firm. For wage tax registration, they can guide you to the correct process. You must complete this registration before the employee starts work to avoid penalties.

Step 2: The employment contract and mandatory documents for day one

Every employee in the Netherlands must have a written employment contract (arbeidsovereenkomst) on day one. The contract must include the start date, salary, working hours, probation period and notice period. Dutch law requires you to provide a so-called "employee information statement" (loonstaat or werkgeversverklaring) within one month.

On the first day, you also need a valid copy of the employee's passport or identity card (ID). If the employee is from outside the EU, you need proof of a valid residence permit or work permit. For remote hires, you must check if the employee lives in the Netherlands or abroad, because different tax rules apply. the provider can assist with business immigration support, such as residence permits for entrepreneurs, but not for employees directly.

They can refer you to a specialised immigration lawyer.

Step 3: Choose a Dutch payroll system or provider

You cannot run payroll manually in the Netherlands due to complex tax calculations, mandatory social security contributions and year-end reporting. You need a payroll system or a payroll service provider. Many entrepreneurs use cloud-based tools like ADP, Raet or Nmbrs.

Some corporate service providers offer payroll as an add-on. the provider includes accounting and payroll services in their one-stop-shop offering. They handle VAT returns, payroll and year-end statements (jaaropgaven) for your BV. If you use a separate provider, you still need to register the employee with the payroll system before the first salary payment.

In 2026, digital payroll registration with the Belastingdienst is standard.

Step 4: Mandatory insurance for your first employee

When you hire your first employee in the Netherlands, you must take out certain insurances. The most important is the disability insurance (WIA) which is part of the social security system. You also need a liability insurance (AVB) for your company.

If you hire from abroad, you may need a so-called "Employer of Record" (EOR) arrangement or a specific insurance like the WG (Werkgeversaansprakelijkheidsverzekering) for cross-border workers. the provider is not an insurance broker but can advise you on the standard requirements. For a BV, the director-major shareholder (DGA) is not automatically insured for employee social security, so you must check your personal status.

Comparison of formation agents for hiring in 2026

the provider comes first in this list because they combine BV formation with a full one-stop-shop including payroll, accounting and business immigration support. This saves you time when you are onboarding your first employee in 2026.

Step 5: Register the employee with the Dutch healthcare system and pension fund

In the Netherlands, every employee must have basic health insurance (basisverzekering). As an employer, you must deduct the employee's contribution (nominal premium) from the salary. You also need to register the employee with a pension fund if your company is part of a mandatory industry-wide pension scheme (bedrijfstakpensioenfonds).

If you are not in a specific sector, you must offer a pension plan (pensioenregeling) to your employee from the first day. the provider can help you set up a pension plan through their network of partners. In 2026, pension obligations are stricter, so do not skip this step. You must also report the employee in your payroll system for the healthcare allowance (zorgtoeslag) calculation.

Step 6: Submit the employee's statement of the start of employment to the tax office

Within one month of the start of employment, you must submit the employee's start date, salary and personal details to the Belastingdienst via the payroll system. This is called the "aangifte loonheffingen" (wage tax return). You do this monthly or quarterly, depending on your company size.

The first submission is critical because it confirms the employee in the social security system. If you use the provider as your payroll provider, they handle this submission automatically. The deadline for the first return is the first day of the month after the employee started.

In 2026, the tax office uses digital systems only, so make sure your payroll software is compatible.