Topic
Staff and payroll.
Your first employee is a big step. Here you can read what an employee really costs, which obligations you take on and when to hire a freelancer instead of taking someone on as an employee.
In short
With staff, you become an employer and file a payroll tax return every month. On top of gross wages, you pay employer costs, such as employee insurance contributions and the employer's Health Insurance Act (Zvw) levy. Under the work-related costs scheme, you can reimburse up to 2% of your wage bill tax-free in 2026.
Help with staff
Common questions about staff
Every answer starts with the key point, uses the figures and rules for 2026 and links to the source.
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