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
Knowledge workers are exempt of applying for a work permit if one of the following conditions applies:
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*: