BWBR0042874
Geldig vanaf 2020-01-01
Artikel 4.9
Legal Status (Local Employees) Regulations 2020
1. If salary is not taxable in the Netherlands, it is paid net. This net salary is calculated by deducting from the salary referred to in article 4.8, paragraph 1the contributions or amounts referred to in article 4.8, paragraph 2 and the amount of tax owed locally by the employee on the salary or the amount of tax that the employee would owe locally if the local tax authorities levied the tax payable locally on the employee’s salary.
2. Tax owed locally on salary is remitted by the employer.
3. If, following a recommendation by the head of mission or otherwise, HDPO concludes that local circumstances are such that the employee should be responsible for withholding and remitting tax owed locally on salary, this will be included in the mission version. In this event, employees are responsible for remitting tax owed locally on their salary and, notwithstanding paragraph 1, their salary is paid gross. If so requested by the head of mission or 3W, employees are required to show that they have remitted tax owed locally.
4. If an employee is responsible for remitting tax owed locally on salary but fails to do so, 3W may decide, notwithstanding paragraph 3, to pay the employee’s salary net. In that case, the salaries tax owed locally by the employee is deducted from the salary referred to in paragraph 3.
5. If salary is paid net on the basis of paragraph 4 but the employee remits tax and can show this, the employee will be reimbursed for the amount remitted.
6. The head of mission or 3W may provide the competent local authorities with a statement of the salary earned by the employee.
2. Tax owed locally on salary is remitted by the employer.
3. If, following a recommendation by the head of mission or otherwise, HDPO concludes that local circumstances are such that the employee should be responsible for withholding and remitting tax owed locally on salary, this will be included in the mission version. In this event, employees are responsible for remitting tax owed locally on their salary and, notwithstanding paragraph 1, their salary is paid gross. If so requested by the head of mission or 3W, employees are required to show that they have remitted tax owed locally.
4. If an employee is responsible for remitting tax owed locally on salary but fails to do so, 3W may decide, notwithstanding paragraph 3, to pay the employee’s salary net. In that case, the salaries tax owed locally by the employee is deducted from the salary referred to in paragraph 3.
5. If salary is paid net on the basis of paragraph 4 but the employee remits tax and can show this, the employee will be reimbursed for the amount remitted.
6. The head of mission or 3W may provide the competent local authorities with a statement of the salary earned by the employee.