Expatries Network
Netherlands

Social security contributions and returns in Netherlands

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Netherlands, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Netherlands and under which wording to apply for it.

With no reserved title available, selection relies on verifiable indicators. A Dutch firm produces a certified commercial register extract, which also states each director's representation powers, its value added tax number, its wage withholding number, and both payment behaviour statements, one for wage withholding and one for turnover tax, each free of qualification. Membership of a professional organisation and registration of payroll staff in the sector register are welcome additional guarantees. The register extract should be recent, and signing authority read carefully before any agreement is executed.

Bodies and certificates in Netherlands

Local wordingIssuing bodyValiditySource
Verklaring betalingsgedrag omzetbelastingStatement of payment conduct — VAT

Les Pays-Bas ne délivrent pas de quitus fiscal général mais une « verklaring betalingsgedrag » : elle indique si le redevable a payé à temps tout ce qui était dû à la date de délivrance. Deux variantes existent, la schone verklaring (aucune réserve) et celle assortie d'un voorbehoud : seule la première est acceptable.

Belastingdienst3 months
Required
Official website
Verklaring betalingsgedrag loonheffingenStatement of payment conduct — payroll taxes and social contributions

Particularité néerlandaise : il n'existe pas d'attestation d'URSSAF distincte, parce que les cotisations d'assurances salariés (premies werknemersverzekeringen) et la contribution Zvw sont recouvrées par le fisc au sein des loonheffingen. Cette attestation vaut donc régularité sociale. C'est la pièce classiquement exigée en cas de recours à un sous-traitant (inlening/uitbesteding), au titre de la responsabilité de chaîne (ketenaansprakelijkheid).

Belastingdienst3 months
Required
Official website

Back to the Netherlands profile

You employ staff in Netherlands

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Netherlands

You run payroll in Netherlands

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

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