From 1 January 2023, the Basic Scheme will change. Now, the employer pays premium on salary. From 2023, the employer’s premium will be 8% of the pension base. In the Plus scheme, premium is already paid over pensionable earnings. In this, the schemes will now be equalised. New: pension basis as basis This new […]
We are celebrating the 25th anniversary at Yellowstone International.
Due to exceptionally high inflation and its impact on Dutch people’s disposable income, the cabinet decided on Budget Day to raise the minimum wage by 10.15% in one go from 1 January 2023. The minimum wage is currently set per month. Therefore, an employee working 40 hours a week has a lower minimum hourly wage […]
On Friday 24 June 2022, the Cabinet decided (once again) that the tax authorities must enforce more actively against situations in which “self-employed persons” do not meet the requirements to work as such. Until now, enforcement only took place in cases of malicious principals, this moratorium applies until (at the latest) 1 January 2025. However, […]
Again, the 30%-ruling is subject of discussion. Lack of money within the government is the reason to once again proceed to austerity measures or even abolishment of this regulation. Previously, the term was already shortened from 8 to 5 years. Many companies and research institutes (from universities) were already affected by this. The scheme is […]
The Dutch Immigration and Naturalisation Service (IND) published new salary thresholds for foreign employees- e.g. Highly Skilled Migrants, Graduates, Blue Card holders- excluding 8% holiday allowance working on or after 1 January 2022 in the Netherlands. The new amounts are applicable for new applications for local hires, assignees or extension applications received by the Immigration […]
Due to the increased number of applications and a stricter scrutiny of recognized sponsorship applications the IND faces a big delay in processing these applications. Whereas the legal processing time is 3 months (in practice deciding in 4 weeks until recently) this processing time may even increase to 6 months for companies that have been […]
The coronacrisis teaches us that it would be wise to increase emphasis on flexible, and not on permanent jobs. Mathijs Bouman is convinced that flexible jobs did not worsen the crisis, but rather saved the economy. In these times of corona, the temptation is strong to advocate the accelerated phaseout of the flexible component of […]
The new amounts apply to new applications and/or extensions that the Immigration and Naturalisation Service (‘IND’) on or after 1 January 2021 If you wish to hire a highlyskilled migrant, you must pay the minimum salaries specified below: – Highly-skilled migrants aged 30 years and over: EUR 4752 per month – Aged 30 years and […]
As from November 2020 more ID-details may be provided to recipient companies that wish to limit the risks of recipients’ or vicarious tax liability. The organization providing staff will still be under the obligation to inform that staff that their personal details, including nationality, type of ID, number and term of validity, have been forwarded. […]
The Supreme Court has answered the question what decides an employment relationship. The crux is whether the rights and obligations agreed between the parties meet the legal definition of the employment contract. The parties’ intention is no longer relevant. With this ruling the Supreme Court has decided that the Court of Appeal’s point of view […]
Although employers and employees only see advantages, their relationship cannot be simply converted into a principal/contractor relationship. The discussion about bogus self-employment has put this type of conversions in the spotlight. Someone who used to work for you in your employment, and now does the same work as an independent contractor without employees, probably does […]
In 2019 the Dutch government originally decided to reduce the tax allowance for self-employed individuals (currently EUR 7,280) to EUR 5,000 by 8 increments of EUR 250 and one of EUR 380, starting in 2020 (until 2028). A new proposal provides for increasing the increments by EUR 110 effective from 2021, and to then reduce […]
Currently, and during the transition period, employees holding British passports can live and work in the Netherlands without any impediments. Post-Brexit they will need (new) residence permits. But how does Brexit affect employers? This depends on the terms of the withdrawal agreement yet to be signed. Then Brexit UK nationals may stay in the Netherlands; […]
Not authority or free substitution should be leading but the fact that someone has been embedded in the organisation. The Advocate-General holds the view that the intentions of both parties should no longer be considered in assessing self-employment. It is curious that the Advocate-General considers the ‘self-employment’ matter this early in these cassation proceedings, as […]
Not for the first time did the Court hold that a work relationship in the arts does not constitute self-employment but employment. Not just in the arts, but in construction, IT and engineering as well many work relationships are wrongly fulfilled by independent contractors, creating what are in fact situations of false self-employment. The Court […]
Many companies seek refuge in working with freelancers. In the context of its desire to monitor the prevention of sham independence, the Tax and Customs Administration will collaborate with industry associations and umbrella organizations. The tax authorities want to prevent market disruption or an uneven playing field. Self-employed people and employees often perform the same […]
The set of new rules for the labour market should provide more security for flexible workers. But some of those rules are counterproductive. The rules, contained in the Balanced Labour Market Act (‘WAB’), took effect on 1 January 2020, and came with a lot of changes. Temporary employment agencies and experts believe that the WAB […]
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