Your first employee changes the business substantially. You become responsible for payroll tax, employment records, working conditions, identity/right-to-work checks and the employment terms that apply.

Before the employee starts

  • Register as an employer with the Belastingdienst when required.
  • Verify identity and right to work using the correct original document.
  • Determine whether a CAO and/or mandatory pension arrangement applies.
  • Put the employment terms in writing and set up payroll/payslips.
  • Arrange working-conditions/health-and-safety obligations and sickness/absence processes.
  • Handle employee personal data under GDPR.

Hiring through an agency

If you use an uitzendbureau or secondment supplier, check that the supplier is correctly registered; Business.gov also points employers to the KVK Waadi check and SNA certification considerations. Agency work does not remove all hirer responsibilities.

For employee-side rights and Dutch workplace culture, use the separate Work section and workplace-culture guide.