G-account in the Netherlands

A G-account is needed when you work with payrolling, subcontractors or temporary projects in sectors such as construction and staffing. It is a dedicated bank account for payroll taxes and social security contributions relating to subcontractors, operated with the consent of the Dutch Tax and Customs Administration. It makes sure those amounts reach the tax authorities safely and it limits chain liability. OneLane sets up G-accounts quickly and guides you through the Dutch rules so you stay compliant.

What is a G-account

In the Netherlands a G-account is set up by agreement between three parties: the supplier of labour, the bank and the Dutch Tax and Customs Administration. Formal approval from the tax authorities is required. Once the account is approved, the money in it is earmarked for paying payroll taxes under Dutch law.

Keeping chain liability under control

Under Dutch law a main contractor can be held liable for the payroll taxes and social security contributions of its subcontractors. The G-account lets the main contractor pay a percentage of each invoice into the subcontractor’s G-account, where it can only be used for payments to the Dutch tax authorities. That significantly reduces the main contractor’s exposure.

How we help with your G-account

Our G-account work covers the whole route from first agreement to a working account.

• Setting up the agreement. We draw up clear agreements between the supplier of labour, the bank and the tax authorities, so roles and responsibilities are defined.
• Arranging approval. We submit the formal request for clearance to the tax authorities and handle the process.
• Implementation. We see the agreements between supplier and bank through to completion and get the account operational.
• Keeping up the pace. Through our network we shorten the set-up and keep the process running smoothly.

The Dutch G-account compared with the UK CIS

The CIS applies mainly to construction in the UK. The Dutch G-account system reaches further: construction, cleaning, catering, security and other sectors. The CIS is compulsory, whereas a Dutch G-account is generally set up where chain liability makes it sensible.

Compliance beyond the G-account

Even a temporary assignment in the Netherlands involves more than a G-account alone. We also support you with work visas, legal advice and the rest of the compliance picture around your operations, including:

• Dutch payroll, including split and shadow payroll
• Tax and social security advice
• The Dutch 30% ruling
• Dutch employment law advice
• Drafting Dutch employment contracts

Need help with your G-account

Tell us how your chain is set up and we will tell you what is needed. We respond within one working day and can arrange a call at short notice.