To provide an employee tax-free benefits or allowances in the free space (“vrije ruimte”) of the work-related expenses scheme, those need to be designated as such in the Dutch payroll. Consequently, employees of employers who are not withholding agents for Dutch wage tax typically do not have the opportunity to benefit from this. [...]
The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to allow a transition period until 31 December 2022 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even if more [...]
Last Friday, the cabinet in its Spring Notice (Voorjaarsnota) announced that it intends to change the 30% ruling facility. This is what we know from the Voorjaarsnota: The Dutch government proposes that the maximum 30% tax free allowance will be capped. This will be done by limiting the basis of [...]
As a result of the decreasing restrictions related to COVID-19, governments have extended the special measures for cross-border workers for the last time. The temporary agreements with Belgium and Germany have been extended to 30 June 2022. Based on these agreements, a resident of a country, who normally works in [...]
After almost ten years of consultation between the social partners and the government, the time has come: there is an agreement in principle for the renewal of the pension system in the Netherlands. AON has listed the main features of the pension agreement and the consequences it has for employers [...]
As per 1 April 2022 it is possible to notify the employment of Ukrainian nationals who fall under the Temporary Protection Directive to the Labour Office (UWV). Based on this notification, a work permit is no longer required. The employee is authorised to start working, two days after submission of [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
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2300 AM Leiden
The Netherlands
