A G-account (geblokkeerde rekening) is a Dutch bank account opened by a staffing agency or subcontractor under an agreement with the Belastingdienst. Funds held on the account can only be used to pay wage tax, social insurance premiums, and VAT. The agency cannot spend the balance on other creditors.
Hirers use the G-account to limit their chain liability under the Wet ketenaansprakelijkheid and inlenersaansprakelijkheid rules. When a hirer pays an agreed portion of each invoice into the supplier's G-account, that payment is in principle protected against recovery by the Belastingdienst if the supplier later fails to remit payroll taxes.
To work effectively, the G-account must be combined with correct invoicing (including BSN-level specifications where required), accurate proportions based on the labour component, and verification that the supplier is SNA-registered. It is a standard safeguard in NEN 4400 compliant staffing arrangements.