Your first employee changes the business from “I pay someone” into an employer with payroll, employment-law, workplace-safety and employee-insurance obligations. Set up the employer side before the first working day.

Before hiring

  • Check the person’s right to work and identification obligations.
  • Determine whether a sector cao applies.
  • Register as an employer with Belastingdienst where required and set up payroll.
  • Prepare a compliant employment contract and required written employment information.
  • Check minimum wage, holiday allowance, leave and working-time rules.
  • Check compulsory pension-fund participation.
  • Arrange occupational health/reintegration support and workplace risk obligations.
  • Budget employer costs above gross salary, including payroll taxes/insurance and other employment costs.

Employee, contractor or agency worker?

The label on an invoice or contract does not by itself decide employment status. If you hire a zzp’er but the relationship functions as employment, tax and labour consequences can follow. If an uitzendbureau supplies the worker, the agency-work structure and Waadi rules can be relevant instead.