Flexwork

Flexible work accounts for a substantial portion of the labour market and the number of flexible workers continues to increase. In an ever-changing landscape in which national borders are becoming increasingly irrelevant, temp and secondment agencies and payroll companies are dealing with complex legislation and regulations. A number of regulatory authorities oversee compliance with these rules. Flexible employment agencies must additionally keep pace with all developments, make use of efficient software solutions, optimise their processes and ensure their earnings models are up-to-date.

Mazars can assist you with:

  • Cost analysis
    We can help you conduct cost analyses and advise you regarding both possibilities for optimisation and the most practical way to realise this aim.
  • Assistance during audits by inspection bodies
    In the Netherlands, flexible employment agencies are subject to inspections by the Tax & Customs Administration, the Inspectorate SZW, the Stichting Normering Arbeid (NEN 4400 Labour Standards), the Foundation for Compliance with the CLA (SNCU), the Stichting Normering Flexwonen (foundation for flexible housing standards, or SNF) and the Safety and Health Checklist Staffing Organisations (VCU). We can support you during all audits by inspection bodies by being present at your location during the audit to provide assistance and to answer questions. During this process, we will be in communication with the inspection bodies to ensure that the audit proceeds as efficiently as possible and that you are inconvenienced as little as possible. Are you interested in a ‘check-up’ in advance, to ensure you are in proper compliance with all legislation and regulation? In that case, we can conduct a pre-audit for you.
  • Designing payroll software
    Do you need help in setting up your payroll software, or would you like to have someone check the settings for you? We can take care of this for you.
  • Extraterritorial cost scheme (ET scheme)
    The ET scheme is an extremely complex scheme that allows gross salary to be exchanged for untaxed salary components. We can provide assistance in implementing this scheme throughout the process, from establishing the scope of the ET costs all the way through to processing the ET exchange on the salary slip.
  • Flex due diligence
    In the process of a purchase or sale, we can conduct what is known as flex due diligence on behalf of the buyer or seller. This is a study of the risks involved in arranging work for persons with a third-party-employer, whether this concerns temp work, secondments, payroll services or the hiring of independent contractors. Flex due diligence looks at both labour law and tax law. As a result, you gain insight into not only the appropriate collective labour agreement (CLA) or relevant pension fund, but also into the labour costs and the scope of potential back-payment obligations.
  • Cross-border employment
    More and more frequently, temp and secondment agencies and payroll companies are taking on assignments that transcend national borders. Such cases give rise to a number of questions. For example, in which country has social security been arranged for the employee? Which terms of employment must be taken into account? Are you of aware of the terms that may apply to working abroad? In short, are you sufficiently prepared?

Our approach

The Mazars experts can offer assistance with regard to the full range of laws and regulations concerning flexible work, from accountancy audits to labour and immigration law, from compliance and payroll to social security law and payroll tax credits. Not only do we provide advice, we also help you translate the complicated rules and specific recommendations you receive into feasible practical solutions. Our accountants, tax specialists and lawyers work together so that we can offer you optimal service with an integral approach.

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