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Government information for entrepreneurs

Spouse, civil partner or children working in the company

This information is provided by

Netherlands Enterprise Agency, RVO | Statistics Netherlands, CBS

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

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

Please contact the Dutch Tax and Customs AdministrationExternal link for more information.

Statistics: contributing family worker

Number of family members contributing to work.

This information is provided by

Netherlands Enterprise Agency, RVO
Statistics Netherlands, CBS