If an employee's data is incomplete, the applicable rate is a highly important topic. If the employee's name, address, or BSN number is missing, the anonymous rate must be applied. This rate deducts 52% tax from the employee's gross salary, which is entirely withheld. The consequence is that the net pay will be lower, and if the employee has received an advance, the extra tax will be charged on the already paid net salary.
It is important to consider that the anonymous rate must be applied if:
The employee's name or address is missing.
The BSN number is missing.
A Dutch resident only has a postal address.
A person not residing in the Netherlands has a temporary Dutch address but no foreign address.
Particular attention should be paid to the last point because if the foreign address (residential address) is missing, the anonymous rate must still be applied.
From 2023, another change is that if someone applies the anonymous rate due to the absence of a BSN number and later provides this number, the anonymous rate can be corrected to the appropriate tax table. Previously, until 2022, this correction was not allowed.