BWBR0045662
Geldig vanaf 2021-10-01
Artikel 4.9
Legal Status (Local Employees) Regulations 2020
1. If salary is not taxable under the Salaries Tax Act 1964, it is paid net. The net salary is calculated by deducting from the salary amount referred to in article 4.8, paragraph 1:
a. the contributions or amounts referred to in article 4.8, paragraph 2; and
b. the amount of tax owed locally by the employee on the salary; or
c. 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 without taking into account any personal deductions the employee or their family members would have been entitled to.
2. The tax owed on the salary locally is remitted by the employer to the local tax authorities.
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 to the local tax authorities, this will be included in the mission version. In this event, employees are responsible for remitting tax owed locally on their salary to the local tax authorities and, notwithstanding paragraph 1, their salary is paid gross. If so requested by the head of mission or 3W, employees are required to show each year that they have remitted tax owed locally on their salary to the local tax authorities.
4. If an employee is responsible for remitting tax owed locally to the local tax authorities but fails to do so, 3W may decide, notwithstanding paragraph 3, to pay the employee’s salary net. In this event, the salaries tax owed locally by the employee, as referred to in paragraph 1, 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 to the local tax authorities and can show this, the employee will be reimbursed for the amount demonstrably remitted.
6. The head of mission or 3W may provide the competent local authorities with a statement of the salary earned by the employee, as well as of the tax remitted locally on the salary by the employer and other information relevant to the levying of tax.
a. the contributions or amounts referred to in article 4.8, paragraph 2; and
b. the amount of tax owed locally by the employee on the salary; or
c. 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 without taking into account any personal deductions the employee or their family members would have been entitled to.
2. The tax owed on the salary locally is remitted by the employer to the local tax authorities.
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 to the local tax authorities, this will be included in the mission version. In this event, employees are responsible for remitting tax owed locally on their salary to the local tax authorities and, notwithstanding paragraph 1, their salary is paid gross. If so requested by the head of mission or 3W, employees are required to show each year that they have remitted tax owed locally on their salary to the local tax authorities.
4. If an employee is responsible for remitting tax owed locally to the local tax authorities but fails to do so, 3W may decide, notwithstanding paragraph 3, to pay the employee’s salary net. In this event, the salaries tax owed locally by the employee, as referred to in paragraph 1, 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 to the local tax authorities and can show this, the employee will be reimbursed for the amount demonstrably remitted.
6. The head of mission or 3W may provide the competent local authorities with a statement of the salary earned by the employee, as well as of the tax remitted locally on the salary by the employer and other information relevant to the levying of tax.