Regulations with employing staff
Companies must verify the identity of all employees on the basis of an original identity document upon joining the company. A copy of the identity documents must be kept in the companies’ records
Romania or Bulgaria
Knowledge workers are exempt of applying for a work permit if one of the following conditions applies:
The knowledge worker comes from Switzerland or the European Economic Area (EEA) with the exception of Bulgaria and Rumania
The knowledge worker will receive a gross income of more than EUR 50,619 (employees who are 30 or older) or EUR 37,121 (employees younger than 30); the amounts are from 2011
The knowledge worker is a scientist with a grant, a visiting lecturer or a participant in an exchange program of the European Union
The knowledge worker is a university lecturer, doctoral candidate, a post doctoral candidate or doctor training to become a specialist
The knowledge worker studies in the Netherlands or has graduated from a Dutch university or university for applied sciences less than a year ago. The person's starting salary must at least amount to EUR 26,605
Register with the Tax Administration
Foreign employees who do not have a Dutch citizen service number must provide companies with a tax and social insurance number. They themselves need to apply to the Tax and Customs Administration for such number.
In a contract of employment the employee’s salary is specified. The contract must also indicate whether a Collective Labour Agreement applies and outline working hours and rest times. It also has to contain arrangements in respect to an employee pension scheme.
Dutch law has a statutory minimum wage and a holiday allowance. This applies to all employees including temporary workers, flex workers and foreign personnel.
You withhold some payroll taxes from the employee's wage (wage tax and the national insurance contributions), bear the cost of some payroll taxes (the employed persons' insurance contributions) and withhold or bear the cost of some payroll taxes (the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw)). The precise payroll taxes you must either withhold or pay for your account depends on a number of factors*:
You withhold wage tax when your employee must pay income tax in the Netherlands and you are under the obligation to act as a withholding agent
You withhold national insurance contributions when your employee falls under the social security insurance schemes in the Netherlands and you are under the obligation to act as a withholding agen
You, as the employer, are required to bear the cost of the employed persons' insurance contributions and the employer's contribution pursuant to the Health Care Insurance Act (Zvw), and to withhold the contribution pursuant to the Health Care Insurance Act (Zvw) from the employee's wages