NETHERLANDS Law and Practice Contributed by: Inge de Laat, Tijmen Noordoven, Ilaha Muhseni and Laetitia Wezenbeek, Rutgers & Posch
for the A1 certificate from the competent authority in the country of origin. If the employee performs work abroad without an A1 certificate, the Dutch Labour Inspectorate ( Arbeidsinspectie ) may impose a fine on the client, the lending employer or the employee. 4.2 Registration Requirements for Foreign Workers When a foreign employee starts working in the Neth - erlands, the foreign company is generally required to register with the Dutch tax authorities as a withholding agent for wage taxes and, if applicable, social secu - rity contributions. This also includes the employer’s contribution to healthcare insurance. However, this registration is not necessary if none of the employ - ees are subject to Dutch wage tax or social security legislation. Before the employee starts performing work, the employer must fulfil several administrative obligations: • set up a payroll administration that deducts wage tax and, if applicable, social security contributions; • register the employee in the payroll administration; • record the employee’s citizen service number (BSN); • verify the employee’s identity using a valid pass - port or ID card and keep a copy on file; • obtain and file a completed and signed wage tax declaration from the employee; • determine whether the employee is a tax resident of the Netherlands or another country; • if necessary, check whether a residence or work permit is required and keep a copy; if the permit is renewed, add the new copy to the file; and • if applicable, jointly apply with the employee for the 30% ruling at the Foreign Office of the Dutch Tax Authorities. If the application is submitted within four months of the start date, the ruling will apply retroactively from the first day of employment.
tially) work from home – for example, due to health- related reasons. Employers are obliged to give serious consideration to such a request and may only reject it on valid grounds. Acceptable reasons for rejection include: • disruption of work processes caused by remote work; • the nature of the job requires physical presence at the workplace; and/or • the home workspace does not meet safety or suit - ability standards. There are conditions attached to an employee’s right to submit such a request, namely: • the request must be submitted in writing; • the company must have at least ten employees; • the employee must have been employed for at least six months; and • the request must be submitted no later than two months before the intended start date of working from home. Employers have a duty of care to ensure a safe and responsible home working environment. This includes reasonably providing the necessary facilities, such as ergonomic chairs, computer monitors, or other work- related equipment. In consultation with the employee, suitable arrangements should be made to prevent physical complaints. The home office should be ergo - nomically designed with attention to safety, comfort, health and functionality. Employers may offer or reim - burse ergonomic tools – such as an ergonomic mouse or proper lighting – tax-free, up to a certain amount. Providing information is also an essential part of the employer’s duty. Employees must receive education on how to work safely and healthily from home. This includes guidance on proper posture, setting up their workspace, and awareness of risks such as physical complaints or work-related stress. Employers should also inform staff about rules regarding screen use. Lastly, working from home must be incorporated into the company’s risk inventory and evaluation (RI&E), which forms the foundation of its occupational health and safety policy. Special attention must be given to
5. New Work 5.1 Mobile Work
In the Netherlands, working from home is not a statu - tory right. However, according to the Flexible Work Act, employees may submit a written request to (par -
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