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If you have a business in the Netherlands and employ staff, you must verify the identity of all workers on the basis of an original identity document. This applies to Dutch workers, foreign workers, and interns that you employ. If you hire temporary workers through an intermediary or they work for you through a contractor or subcontractor, you must nevertheless verify their identity.
Valid proof of identification
You must ensure that your employees can always produce valid proof of identity when at work. If the Inspectorate SZW (Ministry of Social Affairs and Employment) asks you to establish one of your employees' identity, you must send them a copy of their identity document within 48 hours. A driving licence is not a valid identity document for the purpose of verifying a person’s identity at the start of the working relationship as it offers no indication of nationality and residency status.
You are obliged to keep a copy of the identity document in your records. You must retain this copy for 5 calendar years after the termination of the working relationship, period of employment or activities. When the validity of an identity document has expired, it is not necessary to keep a copy of a new identity document in your records.
Records when hiring through contracting or secondment
To be able to show the identity of a contracted employee, you must keep record of their data, among others name and address details, date of birth, citizen service number (BSN), nationality, type and number of their identity document and the name and address details intermediary. It is not necessary to keep a copy of their identity document in your records if they are from within the EEA, Switzerland. In all other cases you must keep a copy of their identity document.
Payroll tax liability
If you hire (temporary) workers through an intermediary or a (sub)contractor and you apply the anonymity rate (anoniementarief) for payroll tax purposes, the Dutch Tax and Customs Administration may mitigate your liability for the payment of payroll tax by the intermediary or (sub)contractor. For this your records must clearly show the identity of your worker(s) and their individual wages and you must be able to prove that they have a valid residence or work permit.