G account

The G account is a blocked account that is linked to one or more payroll tax sub-numbers and sales tax sub-numbers. From a G account, the account holder (a temporary employment agency) can only transfer funds to another G account or to a specific bank account of the Tax and Customs Administration(opens in new window) (in Dutch).

For contractors and hirers

These special accounts are mainly used when hiring or lending temporary workers. The Collection Act(opens in new window) (in Dutch) makes the main contractor or hirer liable if subcontractors or lenders fail to pay payroll taxes. By depositing this part of the costs of a contractor, subcontractor, or hirer into a G account, the main contractor or hirer covers this risk. A subcontractor or hirer can use this account to meet their payment obligations for payroll taxes and VAT. Contractors and hirers can find more information about the g-account on the website of the Tax and Customs Administration(opens in new window) (in Dutch).

If you are interested in a g-account, please contact one of the banks that offer g-accounts from our table at the bottom of this page.

Recognizable IBAN of g-accounts

The last ten digits of the Dutch IBAN of a g-account (immediately after the four-letter bank code) always start with 099. The last ten digits of all other Dutch IBANs may not start with this code. The Swift ISO IBAN Registry(opens in new window) refers to the web page of the Dutch Payments Association on which this regulation is laid down.

Working agreements for banks

Dutch banks and non-bank payment service providers can offer g-accounts and must comply in writing with the working agreements between the Tax and Customs Administration and the Dutch Payments Association. The table below lists all payment service providers (all banks) that follow these working agreements. Only payment service providers listed in this table may offer g-accounts.

Payment service providers interested in offering g-accounts can contact the Dutch Payments Association.