Valid proof of identificationYou 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 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
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.
It is not necessary to keep a copy of an identity document of the contracted employee in your records. To be able to show their identity, you must keep record of their:
- name and address details
- date of birth
- citizen service number (BSN)
- timesheets, specifying the amount of that worker's time spent on each job
- identity document (type, number and validity)
- A1/(E)101 statement, residence permit, work permit, notification or Declaration of Independent Contractor Status (VAR)/(model) agreement including its number and validity, when applicable.
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