![]() This is called 'deemed employment', and the employer has to withhold tax and contributions from the worker's pay as if he or she were an employee.Įveryone who lives or works in the Netherlands is covered by the national insurance schemes for state pension (AOW) and surviving dependants (ANW). ![]() Sometimes a worker does not have an employment contract like an employee, but in other ways his or her relationship with the employer is similar. An employee is someone who undertakes to work for an employer, where the employer pays the employee a salary and there is a relationship of authority between the employer and the employee. Salaries tax and national insurance contributionsĮmployees have to pay salaries tax on their earnings. Salaries tax is regarded as an advance payment of income tax.īesides salaries tax, national insurance contributions, employee insurance contributions and income-related healthcare insurance contributions are also deducted from employees' salaries. To avoid employees having to a pay a large amount of income tax at the end of the year, their employers withhold salaries tax from their salaries.
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