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Increasing processing times for applications recognized sponsorship


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 […]

Netherlands: No longer flight ban

Mandatory quarantine for travelers from high-risk areas

As of June 1, 2021 the flight ban for passenger flights from India, South Africa, and many countries from Central and South America has been lifted, however the general EU entry ban remains in place due to Covid-19. Only travelers exempt from the EU travel ban are able to travel to the Netherlands. As of […]

It is our social system that is off balance, not the employment market.


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 2021 salary thresholds for highly-skilled migrants


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 […]

More data may be provided to recipient company


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 rules that the intention of the parties is no longer decisive in assessing the employment relationship


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 […]

Employees do not become indepentent (contractors) overnight


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 […]

Tax allowance

for self-employed individuals

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 […]

UK employees in the Netherlands

post-Brexit

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; […]

Advocate-General advises:

‘Parties’ intentions may no longer play a part in assessing self-employment’

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 […]

Time for Enforcement

in situations of false self-employment

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 […]

Embassies and consulates re-opening (cautiously)

travelling to the Netherlands increasingly possible

The IND has announced that travelling to the Netherlands from countries listed in their overview *** will be allowed again as from July 2020. For all other countries not included in the list, travelling to the Netherlands will be possible again for Highly Skilled Migrants, Blue Card holders, researchers, students and Inter Company Transfers, who […]

External travel ban into the Schengen Area

extended until 15 June 2020

The Netherlands has prolonged the external travel ban until 15 June 2020. The ban will be extend for another 30 days as a measure to contain the spread of the Coronavirus. The ban restricts all non-essential travel from outside into the Schengen countries and their associated Member States. This includes tourists, business travellers, temporary family […]

Travel restrictions for the Netherlands during Corona

(travel ban)

From 19 March 2020, the conditions for entry by persons wishing to travel to the Netherlands have been tightened. The EU proposal of an entry ban for non-essential travel is extended until 15 May 2020. The Dutch Cabinet has decided to adopt this EU-proposal. It concerns a restriction for all non-essential travel of persons from […]

Ignorance about payrolling leads to panic football

organizations endanger themselves

Under the influence of the Labor Market in Balance Act (WAB), there is a lot of unrest and ignorance about payrolling. Organizations abruptly stop paying and thus create a situation that can lead to legal and financial problems, notes Antoinette Willems (director of  Yellowstone). The cause: fear and ignorance. Time for a nuanced look, says […]

Fiscus engages sector on

supervision self-employed /
fictitious employment

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 New Balanced Labour Market Act:

Fixed contracts for some while others must be self-employed workers

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 […]

The WAB in Practice:

Yellowstone

Yellowstone specialises in payroll services and contract management. The Dutch company has already been quite busy with the consequences of the new act. Curious? Here’s an example from Yellowstone’s daily practice. Most of Yellowstone’s clients are large and medium-sized recruitment and selection agencies that place specialists with mostly listed companies on a project basis. On […]

Highly-skilled migrants 2020

New salary thresholds

The new 2020 salary thresholds for highly-skilled migrants have been published. The new amounts apply to new applications and/or extensions that the Immigration and Naturalisation Service (‘IND’). If you wish to hire a highly-skilled migrant, you must pay the minimum salaries specified below: – Highly-skilled migrants aged 30 and over: EUR 4612 per month – […]

The job market at a standstill because of regulations on self-employed workers

To properly organise self-employed workers and the job market, ‘everything should change’.

It was the leitmotiv of master lobbyist Niek Jan van Kesteren of the employers’ association VNO-NCW: ‘Everything should change, so nothing will change’. This week I was reminded of this adage by Minister Koolmees’ proposals for self-employed workers. To properly organise self-employed workers and the job market, ‘everything should change’. Read: The Dutch social system […]
Minister Koolmees

Minister Koolmees sticks to 1-year limit for opt-out variant

Replacing the Assessment of Employment Relationships (Deregulation) Act

Minister Koolmees (Social Affairs and Employment) is convinced that a one-year limit for the term of the self-employed person’s declaration is important to get clarity. He said so in response to a motion filed by the VVD and D66 parties to reconsider that limit.

Balanced Labour Market Act a Fact

Taking effect on 1 January 2020

Taking effect on 1 January 2020, the Balanced Labour Market Act (‘Wab’) is a fact.