Are you an employer and are you hiring new staff? Your new employee must provide you with certain information on the first working day, such as the citizen service number (BSN). Do you not receive the citizen service number from your employee, or do they not have one? According to the main rule, you must then apply the anonymous rate (anoniementarief).
Application of the anonymous rate means that the employer witholds a standard rate of 52% in wage tax and national insurance contributions from the employee's wages. The application of the payroll tax credit may not be taken into account in this regard.
The processing time for issuing new citizen service numbers at municipalities is currently longer than usual. As a result, it is possible that your employee does not have the citizen service number in time, which means you would have to apply the anonymous rate.
In situations like this, the Belastingdienst can take a flexible stance on the main rule. Can you demonstrate that you and your employee have no influence on the lack of the social security number, such as with the delay in issuing social security numbers? Then you can ask the Belastingdienst to agree not to apply the anonymous rate. To do this, send a letter or e-mail to your tax office.
There is generally a shorter waiting time for BSN appointments booked through ECL (currently 3 weeks). You can make an appointment at the ECL by filling in the appointment form.