Melding loonheffingen: register as an employer
This form registers you as an employer for Dutch payroll taxes. You become one the moment you take on your first employee, or take one on again.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is LH 5901?
Registering gets you a loonheffingennummer and an aangiftebrief telling you which periods you have to file payroll tax returns for. The form says to expect both within six weeks of the registration.
It applies to anyone who becomes an inhoudingsplichtige, not just companies: private individuals employing help at home, associations paying staff, and foreign employers with Dutch payroll obligations all use the same form.
Who files LH 5901?
- Businesses hiring their first employee
- Employers taking on staff again after a break
- Associations and foundations that start paying salaries
- Foreign employers who become liable for Dutch payroll taxes
How to fill out LH 5901
- Fill in the details of the person, business or organisation becoming the employer.
- Give the date the first employee starts, as dd-mm-yyyy.
- Say how many employees you expect and what the business does.
- Answer the questions on the sector and the type of employment.
- Sign the form and post it to the address printed on it.
Quick fill LH 5901 on this page
Prefer to see the form itself while you type? Open LH 5901 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
How long does it take?
The form says you get the loonheffingennummer and the aangiftebrief within six weeks. Start early: you cannot file a payroll return without the number.
I employ a cleaner at home.
There is a separate form for a household employer under the personeel aan huis rules. Check which applies before filing this one.
What do I do when I stop having employees?
Deregister as an employer, using the afmelding form, so the Belastingdienst stops expecting returns.