Application Anonymous rate in the payroll in case of delay in obtaining BSN

If you are an employer and hiring new people, your new employee will have to provide you with certain personal data, such as the BSN (citizen service number), no later than their first working day. Should you not receive the employee’s BSN, or should they not have a BSN yet, the so-called anonymous rate is applied according to the current legislation.

Currently the municipalities are very busy, therefore waiting times to obtain a BSN are very long. This could result in your employee not being able to provide you with the BSN in time for their 1st working day, the consequence being that the employer should apply the anonymous rate in the payroll.

The Belastingdienst (Dutch Tax Authorities) are willing to show flexibility regarding this legislation if you can prove that the lack of a BSN is beyond the control of both you and your employee, for instance by cause of the long waiting times at the municipality.

Please send a letter or email to the tax office and ask for permission not to apply the anonymous rate.

To find your designated tax office, use the following link: uw belastingkantoor. (Go to ‘Vind een belastingkantoor of douanekantoor’ and click on ‘belastingkantoor’, then select your municipality)

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/toepassen_anoniementarief_vertraging_afgifte_burgerservicenummers