Spouse, civil partner or children working in the company

If you own a company in the Netherlands and your spouse or civil partner starts working for you (in Dutch), several arrangements are possible:

• You do not pay them anything and apply the working (fiscal) partner's abatement (meewerkaftrek).
• You agree to pay them a fair remuneration.
• You enter into an employment contract with them, which means they become your employee.
• You both become separate business owners.

You can find more information on working partners in chapter 16.1 of the Payroll Taxes Handbook (Handboek Loonheffingen, pdf, in Dutch).

For children working in your company, 3 arrangements are available:

• You enter into an employment contract with your child.
• Your child works on the basis of the family relationship (fictitious employer-employee relationship).
• You and your child become joint business owners.

Read more on children working in you company (pdf, in Dutch)

You can find more information on the arrangements for children working in your company in chapter 16.11 of the Dutch Tax and Customs Administration’s Dutch-language Payroll Taxes Handbook (Handboek Loonheffingen, pdf, in Dutch).

Please contact the Dutch Tax and Customs Administration for more information.