A guidebook for employers starting or having operations in the Netherlands

Introduction

You are a foreign company, starting or already having business operations in the Netherlands through a Dutch legal entity or an office or branch for which you will be seconding one or more employees to work in the Netherlands. Or maybe you would like to hire a local employee. You may also be a Dutch resident company and about to receive or hire an employee from outside the Netherlands. Probably the employee and even his family members will be moving to the Netherlands. In our experience, these situations might lead to questions, such as:

  • do we need a work or residence permit for the employee?
  • will we be confronted with Dutch mandatory labour law?
  • does the employee have to pay tax in the Netherlands, and do we have a payroll obligation?
  • must we pay Dutch social security contributions?
  • how can we arrange for the participation in our company pension plan?

In this guidebook we will provide the answers to these and many other questions, grouped per subject, based on our knowledge and years of experience. It also contains a checklist with regard to registration as an employer and the Dutch payroll obligations involved.

We know that each situation triggers its specific questions. Consequently, we cannot rule out that you will still have questions after having read out the guidebook. Moreover, since rules and regulations in the relevant areas are very detailed, it is impossible to give you an exhaustive overview and checklist.

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.