# Employers can now register for payroll taxes online

> The Tax Administration (Belastingdienst) has launched an online form, Melding loonheffingen, for employers who must start filing payroll tax returns or paying national insurance contributions.

Economy · published 2026-10-28 14:09 · https://nlnow.nl/a/employers-can-now-register-for-payroll-taxes-online/

Since October 2026, employers register for payroll tax (loonheffingen) through a new online form, Melding loonheffingen. It is used to register to file the payroll tax return or to pay employee insurance premiums. Employers log in with DigiD or eHerkenning, or do so on behalf of their clients, then fill in and send the form online.

**The form is used when**

- an employer does not yet file payroll tax returns but must start doing so for employees or benefit recipients
- an employer already files returns and now takes on staff covered by the social insurance schemes
- someone becomes an employer of household staff, such as a cleaner, babysitter or gardener
- staff are lent out to other companies through a temp agency, payroll firm or personnel BV
- the scheme for children who help in the business applies
- an employer files for artists or professional athletes

Employers who prefer not to use the online form can still download the PDFs of the notifications that were merged into it, fill them in on a computer and send them by post.

In some cases the PDF is required. If one of the notifications has to be sent with another online form, employers must use the PDF. Employers or clients based abroad cannot use the online form at all and must use the form Aanmelding Onderneming buitenland.

## Background

- **loonheffingen**: Payroll taxes are the wage tax and social insurance premiums that employers deduct from employees' pay and pass on to the Dutch Tax Authority (Belastingdienst). Employers must be registered for loonheffingen before they can file payroll tax returns or pay employee insurance premiums. The term covers the whole payroll tax system, not only the income tax part.

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