Payrolling Do you run a company in the Netherlands and do you need staff? If you dont want to engage employees, you can conclude an agreement with a payroll company. In that case, you recruit your staff yourself and determine the salary. The payroll company will, for example, take care of the labour contracts, annual income statements, salary administration and pension accrual. Your employees will be employed by the payroll company. Responsibility payroll tax payment Your payroll company pays the payroll tax and social insurance contributions. The Dutch Tax and Customs Administration (Belastingdienst) can hold you liable if your payroll company does not do this. Terms of employment payroll employees The collective labour agreement (cao)for temporary agency workers applies to payroll employees. If your payroll company is a member of the Association of Payroll Companies (Vereniging Payroll Ondernemingen, VPO), the VPO scheme for the terms and conditions of employment will also apply. Payrolling and dismissal Payroll employees are equally protected against unfair dismissal as regular employees. When asked to judge an intended dismissal from a payroll company, the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) or a judicial court will take the hiring companys circumstances into account. The mere termination of the agreement between the payroll company and its client will be regarded insufficient ground for dismissal. Quality mark payroll companies Some payroll companies have the SNA quality mark of the Dutch Labour Standards Association (Stichting Normering Arbeid, SNA) or the VPO quality mark of the Association of Payroll Companies (Vereniging Payroll Ondernemingen, VPO). Self-employed professionals (zzpers) and payrolling With payrolling you, as a self-employed professional, are employed by the payroll company. This company takes care of your invoices, salary administration and medical insurances, incapacity for work and unemployment. You arrange your assignments yourself. As you are employed by the payroll company, you will not be entitled to the private business ownership allowance and deduction of VAT anymore.
Posted on: Tue, 13 Jan 2015 20:50:41 +0000
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