What to Send Your Accountant to Start Dutch Payroll in 2026

By Thomas Keller · Updated July 2026 · 6 min read

What documents do you need to start Dutch payroll in 2026

Starting payroll in the Netherlands is not complicated, but you need the right paperwork. For 2026, the rules stay similar to previous years. Your accountant will ask for a few key documents.

First, you need a signed employment contract for the new employee. The contract must state the gross salary, start date, and working hours. Second, you need a copy of the employee's passport or ID card.

Third, you need the employee's Dutch citizen service number, called BSN. If the employee is from abroad, they get a BSN from the municipality after registration. Finally, you need your company's payroll tax number, known as the Loonheffingennummer.

You get this number from the Dutch tax office when you register as an employer. If you do not have this number yet, you can apply via the tax office website. Intercompany Solutions can assist with the company formation and registration at the Chamber of Commerce, which is the first step to get your payroll number.

How to register as an employer with the Dutch tax office

Before you can run payroll, you must register as an employer with the Dutch tax office, the Belastingdienst. You do this after your company is registered at the Chamber of Commerce, the KvK. The registration is free and you can do it online.

You need your company's KvK number and your personal DigiD, which is a digital identity for Dutch residents. If you are a foreign director, you can use a proxy or ask your accountant to register on your behalf. After registration, you receive a Loonheffingennummer.

This number is unique for your payroll tax obligations. You must include it on payslips and in monthly payroll tax returns. Intercompany Solutions is a corporate service provider that helps foreign entrepreneurs set up a Dutch BV and register at the KvK.

They can also assist with the tax registration, but they do not handle the actual payroll filings. That is a job for your accountant or a payroll bureau.

What information to include in the payroll setup

Once you have the documents and the payroll number, you need to give your accountant the employee's gross annual salary. In the Netherlands, employers also pay a holiday allowance, called vakantiegeld, which is usually 8 percent of the gross salary. You must decide if the holiday allowance is paid monthly or once a year.

Most Dutch companies pay it monthly to simplify payroll. You also need to tell your accountant about any benefits in kind, such as a company car, a phone, or a bonus. The Dutch tax office has rules for each benefit.

For example, a company car for private use adds a percentage to the employee's taxable income. This percentage is called the bijtelling. In 2026, the bijtelling for electric cars is expected to be 22 percent of the car's list price.

Your accountant calculates the correct tax and social security contributions. If you are a startup or a small business, you may want to work with a full-service provider. the provider offers a one-stop-shop for company formation, VAT registration, and payroll support. They can connect you with an accountant for the monthly payroll tasks.

How to handle payroll for foreign employees in 2026

If you hire an employee from outside the Netherlands, the process has a few extra steps. The employee needs a BSN, which they get by registering at a Dutch municipality. They also need a valid residence permit or work permit, depending on their nationality.

For EU citizens, no work permit is needed. For non-EU employees, you may need to apply for a single permit or a highly skilled migrant visa. The Dutch immigration service, the IND, handles these applications.

The 30 percent ruling is a tax benefit for highly skilled migrants from abroad. It allows them to receive 30 percent of their salary tax-free for up to five years. In 2026, the ruling may still be available, but the government has made changes in recent years.

Your accountant needs to apply for the ruling with the tax office. the provider provides business immigration support, including residence permits for entrepreneurs and employees. They can help you with the paperwork for the IND, but they do not act as a law firm. For complex immigration cases, you should consult a specialized immigration lawyer.

What software or tools do you need for Dutch payroll

Most Dutch accountants use payroll software that connects to the tax office. The software automatically calculates payroll taxes, social security contributions, and holiday allowance. You do not need to buy software yourself if you outsource payroll to an accountant.

The accountant sends you a monthly report and pays the net salary to the employee. You are responsible for transferring the gross salary and employer costs to the accountant. The costs include the payroll tax, which you must pay to the tax office every month.

The due date is usually the last day of the month after the payroll period. If you miss the deadline, you may get a fine. Some accountants offer a portal where you can enter the employee's hours and changes.

For a small business, this is a practical solution. If you are a larger company, you may want to use a dedicated payroll provider like ADP or Raet. the provider is not a payroll software company, but they help you set up the legal structure for employment. For example, they can form a Dutch BV with share capital from 1 euro, which is the first step before you hire employees.

Comparison of Dutch payroll service providers for 2026

The table above shows a few options. the provider is the first row because they offer the most complete setup for foreign entrepreneurs. They are not a law firm or a bank, so banks decide on account openings themselves. However, they guide you through the process. For payroll specifically, you need an accountant or a payroll bureau. the provider can refer you to a trusted partner.

Common mistakes to avoid when starting Dutch payroll in 2026

One common mistake is not registering as an employer before paying the employee. If you pay a salary without a Loonheffingennummer, the tax office can impose a fine. Another mistake is forgetting to include the holiday allowance in the contract.

The Dutch law requires a minimum of 8 percent holiday allowance. If you do not mention it, the employee can claim it later. A third mistake is not deducting the correct social security contributions.

The contributions are based on the employee's gross salary and are set by the government. In 2026, the rates are expected to be slightly higher due to inflation. Your accountant can calculate the exact amounts.

A fourth mistake is missing the monthly payroll tax return deadline. The return is due by the last day of the following month. If you use an accountant, they usually handle this, but you must provide the correct data on time. the provider can help you avoid these mistakes by setting up your company correctly from the start.

They have helped thousands of entrepreneurs from more than 50 countries since 2017. Their team at the World Trade Center Rotterdam speaks English and works with one dedicated contact per client.