People related tax

Global mobility and employment tax

International mobility

Due to the ongoing internationalisation of the economy, cross-border work is increasing. This can be long-term deployments, for example as part of talent management, more short-term deployments for projects abroad or normal "business trips". The employee can continue to live in the home country ("commuters") or move to the other country. The authorities of the different countries have an increasing focus on this type of workers and are helped by the linking of various data sources (immigration, posted workers reports, social security, taxes, etc.). In short, international work is becoming more complex rather than simpler as a result of these developments. How does your organisation - and your employees - deal with this increasing complexity and stricter regulations?

 

Internationale mobiliteit
Employment tax

Employment tax

Employers increasingly need insight into the cost and effectiveness of the labour factor.

  • What is the right mix for now and later between employees with a permanent contract, flexible contract, temporary workers and freelancers?
  • What terms of employment do I offer my employees and how do I comply with legislation and regulations?
  • Does my remuneration fit within the rules of the law on top incomes (Wet normering topinkomens / WNT)?
  • How do I anticipate new legislation such as the Wet Arbeidsmarkt in Balans and the Wet DBA?
  • How do I unlock the data in my organisation's systems to get useful management information in an interactive dashboard about the use of labour and all terms of employment?
  • What is the best payroll package for my organisation?

You can contact Employment Tax with all these questions.

How can we help you? From strategy to implementation:

Policy and process

How do you ensure the chosen policy with regard to the (cross-border) worker? Is the purpose of the assignment in line with the strategic choices of your organisation? Do your terms and conditions of employment match the needs of your employees? We support you in making policy choices, for example by facilitating workshops, possible benchmarking with other organisations and - if desired - writing the policy and communicating it to stakeholders. Once a policy has been drawn up, it is important that you comply with internal agreements and external regulations (taxes, immigration, social security, etc.). With the substantive expertise in the aforementioned areas, we are happy to think along with you which processes are appropriate for your organization to be "compliant" both internally and externally.

MyMobility

With the flexible deployment of employees at home and abroad, you must comply with the laws and regulations concerning work and residence permits, posted workers notifications, social security and taxes. We process mobility schemes in your payroll administration, and ensure that your employees also comply with Dutch and foreign obligations (declarations, A1 applications, permits, 30% applications, etc.). These services are supported by the deployment of innovative digital tools. With our digital platform myMobility , which obviously meets privacy and security requirements, you can monitor the mobility of your employees worldwide in real time. Employees have their own access to their travel information, tax return data and social security declarations on myMobility. With this platform, we can relieve employees of their worries and make mobility easy!

Business travel

Due to the globalisation of the economy, work is becoming more and more international. These may be planned broadcasts for the longer or short term, but the number of short-term "business trips" is also increasing. When the number of international movements is high or rising, you want to get a grip on this group of employees, often from a compliance point of view but also in order to be able to test their strategic necessity. With HR tools for people analytics, our data experts map all international deployments by making analyses of, for example, travel data and expense claims. With the results of these analyses, we agree with you whether the mobility is in line with your strategic goals. For example, are travel costs to certain regions representative of your growth markets? If this analysis leads to process changes, we can support your employees in the change process.

Immigration

When an employee starts working across the border, the first question that usually needs to be answered is to what extent a work and/or residence permit is required to be able to work legally in the Netherlands or abroad. We can advise you on these issues and can apply for the necessary permits for you and your employee. In addition, we can advise internationally oriented companies at corporate level on the structure of the immigration policy and process with the objective of controlling the migration process. The recently introduced legislation on the obligation to notify governments about qualifying cross-border activities is also part of this (the Poster Workers Directive).

Social Security

Social security for your employee is crucial. In a foreign situation, you will have to deal with complex international laws and regulations. In domestic situations, legislative changes such as the WAB play an important role. After all, from the "good employer idea" is sufficient cover for risks such as disability, unemployment, death, etc. the starting point. The Netherlands has its own legislation in this area and is also bound by various international regulations (EU Treaty and bilateral social security treaties). We can support you and your employees in applying for social security declarations (e.g. A1) and advise you on voluntary and other insurances in case there is no arrangement between the Netherlands and the country of employment. We can also support you in providing insight into your SV-position for Dutch employees.

Salary administration

Our payroll experts will help you keep your payroll up to date. Are you curious whether your risk management and compliance can be improved? Our data analysts can automatically analyse your tax returns for opportunities for improvement and savings. When implementing changes, we ensure that the tax choices are explainable. We will be happy to answer your specific questions and incorporate the answers into your policy and administration - for example, the taxability of certain activities, pension as part of remuneration, tax differences between employees and freelancers, the bike of the business, the working costs scheme, the 30% rule for foreign employees, etc.

Tax control framework

A tax control framework enables you to be in control of the levies (taxes and contributions) and other regulations that apply to your employees. The internal processes and control measures are laid down and can be a basis for making agreements with the Tax and Customs Administration. Continuous control of your processes is essential for this. We make use of data analysis where possible. In this way, you can obtain an integral insight into your position with a minimum of effort, instead of just a partial observation.

Contact us

Victor Frencken

Victor Frencken

Partner, PwC Netherlands

Tel: +31 (0)88 792 39 86

Iris Tuinstra

Iris Tuinstra

Senior Manager, PwC Netherlands

Tel: +31 (0)88 792 75 29

Wim Kanbier

Wim Kanbier

Tax Director, PwC Netherlands

Tel: +31 (0)62 036 36 95

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