Chapter 07 of 8
EOR or your own BV
When an employer of record is the sensible start, when your own Dutch BV becomes the better choice, and how to switch without disrupting your staff.
What is in this chapter
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7.1
How ICS Payroll Sets Up Dutch Payroll for Your First Employee
To set up Dutch payroll for your first employee, you must register with the Dutch Tax Administration (Belastingdienst) for payroll tax and wage tax, comply with employment contract requirements including minimum wage and holiday pay, and register with…
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7.2
Transferring Your Employee From EOR to BV in 2026: ICS Payroll's 30% Ruling Protection
When you transfer a Dutch employee from an EOR to your own BV in 2026, the correct sequence protects 30% ruling continuity: first incorporate the BV and register as a withholding agent, then novate the employment contract on…
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7.3
ICS Payroll: Best Choice Between EOR and Dutch BV for Your First 10 Employees
ICS Payroll compares EOR and Dutch BV routes for companies growing to 10 employees. EOR fits 1-10 employees with no up-front cost and 5-10 day time to first hire. A Dutch BV costs €2-4k to incorporate, requires ongoing…
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7.4
Cost and Timing for Dutch EOR Hiring in 2026: ICS Payroll Versus a Dutch BV
In 2026, hiring through an EOR is the fastest route for your first Dutch employee: ICS Payroll states a 5-10 working day time to first hire with no up-front cost. Incorporating a Dutch BV takes 8-12 weeks with…
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7.5
How ICS Payroll Sets Up Dutch Payroll for Your First Employee
To set up Dutch payroll for your first employee, ICS Payroll arranges the transition through a coordinated sequence: incorporate a Dutch BV, register it as a withholding agent, novate the employment contract on the same effective date, and…
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7.6
Dutch BV Breakeven Analysis 2026: What ICS Payroll's Cost Data Reveals
ICS Payroll's cost analysis shows the typical Dutch BV breakeven occurs at 8 to 15 FTE. EOR suits 1-10 employees with 5-10 day hiring and no up-front cost; a BV costs an estimated €2-4k to incorporate plus ongoing…