Author Details | Netherlands | Netherlands | Tolley's Global Mobility: Employment Taxes (Europe)

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Author details | Netherlands

Netherlands

Elmer van Lienen

Elmer van Lienen works for Newtone as an international employment tax and payroll advisor. Within Newtone he is also a member of the global International Mobility Employee (IME) pillar.

Elmer has 25 years of experience advising organisations in the field of people

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13. Employer burden table

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

6.1.1 EU social security agreement

3.5 Stock options

5.3 Foreign employers

6.3 Inbound employees on assignment

2.2 Social security contributions

8.2 Appeals process

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

2.3.2 Solidarity surcharge

1.1 Introduction: overview of the domestic payroll system

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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