New notification requirement for foreign employers and self-employed workers in the Netherlands per 1 March 2020

21 January 2020 - Please be informed about an essential change that will apply to foreign employers posting foreign workers in the Netherlands from 1 March 2020. As of this date, foreign employers are required to submit a notification with the Dutch social security authorities (SVB) for each foreign employee who will be posted to the Netherlands.

The notification applies to the following situations:

  • A foreign employer is providing services in the Netherlands and to perform these services the employer temporarily posts foreign employees to the Netherlands. During their work in the Netherlands, the employment contract with the foreign employee must be maintained.
  • A foreign self-employed person who temporarily performs an assignment in the Netherlands in one of the designated sectors, such as construction and industry.

The notification contains information about the nature of the work, the duration of the posting and the work address. Also information should be provided about the identity of all parties involved.

The mandatory notification is introduced to provide the Dutch authorities with more tools to monitor and ensure that foreign employers and self-employed workers meet their requirements regarding Dutch tax, social security and labor law, such as statutory minimum wage, A1 certificates, etc. Temporary assignments that started before 1 March 2020 do not have to be reported.

Contact person in the Netherlands

Foreign employers are required to appoint a contact person in the Netherlands who can address questions from the labour inspection (Inspection SZW) about the notifications and the posted workers. In addition, certain documents (such as employment contracts, proof of payment to the employees, payslips, etc.) must also be available at the work location during inspections. The contact person must be authorised to send and receive documents relating to the posted workers on behalf of the company. The name of the contact person will also be mentioned as part of the notification obligation.

Administrative sanctions

Employers that do not meet the requirements per 1 March 2020 can be imposed substantial administrative sanctions by the Dutch labour inspection. The client who is using the services from a foreign employer is also made responsible to check online if the notifications that are submitted by their supplier are correct. The client can also receive a similiar sanction if he has not checked and approved the notifications, or if they have not acted on inaccurate notifications. The notifications also need to be kept on the work location during inspections.

Online portal

The notifications need to be made in online portal from the SVB that will be available from 1 February 2020.  Notifications can be made in advance of 1 March 2020. We will inform you as soon as the portal is accessable online.

Want to know more?

Mazars is able to assist with the notifications that your company has to make. We are also able to check if your suppliers have complied with the notification obligations. If you have any questions about the new notifications, please feel free to contact Marco Zimmerman by e-mail or telephone: +31 (0)88 277 20 65 or Casper Vollebregt by e-mail or telephone: +31 (0)88 277 12 78. They will be happy to help you. 

Work-related costs scheme

Are you an entrepreneur employing staff? If so, you are required since 2015 to apply the work-related costs scheme (werkkostenregeling, WKR). Are your implementation and administration of the work-related costs scheme all in order? We will be happy to assist!

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