Sharing of knowledge by our experts

7 most frequently asked questions from our helpdesk

Our experts are happy to help you if you have any questions. Whether these questions are about our services or about developments in the staffing industry; our experts are happy to share their knowledge. In this article we have listed the most frequently asked questions from our helpdesk in recent months:

1. Split sector classification in case of apportioned contributory wages
2. Recipient remuneration in compulsory certification
3. Derogation withheld health insurance
4. Extraterritorial arrangement Ukrainian employees
5. Personal data ZZP'ers provide to tax authorities
6. Statutory minimum wage 2023
7. Pension accrual for temporary employees

1. Split sector classification for apportioned contributory wages

10% of my total contribution liable wage concerns activities other than the provision of labor. Can I apply for a split sector classification for this? And will I then fall under the mandatory certification later? I am aware of a 10% threshold for mandatory certification.

Answer:

Split sector classification.
For the reclassification to sector 52, it is important what percentage of the total premium wage of the temp employer is attributed to the provision of personnel.

• A classification of the entire company to sector 52 occurs if more than 50 percent of the premium wage is allocated to the provision of personnel.
• A classification of part of the company to sector 52 occurs if more than 15%, but not more than 50% of the premium wage is attributed to the provision of personnel. The remaining part is classified in a sector that applies to the other activities. This is also called a mandatory split affiliation.
• A classification of the entire company outside sector 52 only occurs if less than 15% of the premium wage is allocated to the provision of personnel.

Since you do not meet point 2 and point 3 mentioned above, this implies that you do not qualify for the split sector classification but fall entirely under sector 52.

If the other work involves one of the groups listed below, it does not fall under Sector 52:

• Employees who are employed by an employer that is part of a concern (the personnel B.V.).

This exception concerns employees posted within the same group. For the personnel B.V., the sector classification of the hiring group entities is important.

• Payroll employees

Section 18.19 of the Payroll Tax Handbook 2023 states when someone is a payroll employee. If an employer exclusively employs payroll employees, sector 45 will apply.

Mandatory certification
The explanatory memorandum does not specify a threshold or limit regarding the certification requirement. The scope is very broad and it is currently the case that all companies covered by the WAADI (mandatory registration with the Chamber of Commerce) are subject to certification. In short, anyone who engages in the provision of labor, regardless of size or percentage. This is therefore broader than the scope of the Collective Labor Agreement for Temporary Workers, which states that you are subject to this collective labor agreement if you provide more than 50% of the temporary labor sum. Payrolling is also seen as the provision of labor and will therefore also fall under the mandatory certification.

2. Hirer's remuneration in mandatory certification

Which elements of the hirer's remuneration will be included in the mandatory certification?

Answer:

The draft explanatory memorandum, which was submitted for internet consultation July 4, 2022, shows on page 21 that, for now, all elements of the hirer's remuneration will return in the mandatory certification. The draft assessment framework, which was prepared in response to this, also reflects all elements for the time being. All these elements must be recorded in writing or digitally and be traceable to the hirer. Incidentally, the hirer is obliged to confirm all data relating to the hirer's remuneration to the hirer in accordance with Act WAADI article 12a.

Tips:

• Conduct an inventory per hirer regarding the elements of the hirer's remuneration, including the relevant jobs with job group and have this confirmed by the hirer. This is because the hirer must confirm all elements in writing to the temporary worker (if applicable) with each posting according to article 16 paragraph 7 CLA for Temporary Workers.
• Use the standard formats in which all elements are named.

3. Deviations withheld health insurance

I have had a deviation because I have deducted too much health insurance from the WML. Is this justified? I have kept to the established nominal premium.

Answer:

Effective January 1, 2023, the legislation regarding deductions from the statutory minimum wage has changed in the context of withholding nominal health insurance premium.

There is an extension of 10% on top of the annually set nominal premium. According to the regulation, this is €1,649 for 2023. This maximum applies to the premium within the framework of the nominal premium (Article 1 part d Health Insurance Act) and insurance coverage of own risk (Article 1 part g Health Insurance Act).

Article 1 Health Insurance Act:

1. healthcare insurance: a non-life insurance policy concluded between a healthcare insurer and a policyholder for the benefit of a person subject to compulsory insurance, which complies with what is regulated in or pursuant to this Act, and whose insured benefits do not exceed those regulated by or pursuant to this Act.
2. compulsory excess: an amount of the costs of care or other services as referred to in or pursuant to Article 11, which remains for the account of the insured person.

If the deductions made by you from your employees' wages exceed the above-mentioned amount, the written derogation is justified.

Read more about the changes as of January 1, 2023 compared to January 1, 2022 in the Minimum Wage and Minimum Holiday Allowance Decree.

4. Extraterritorial arrangement Ukrainian workers

Can I also apply the extraterritorial arrangement to Ukrainian workers?

Answer:

The Payroll Tax Manual 2023 includes the following under section 19.4.8:

19.4.8 Refugees and the reimbursement of extraterritorial expenses

Employees who have come to the Netherlands to perform work (so-called incoming employees) may use the targeted exemption for extraterritorial expenses if the other conditions are also met. A refugee does not meet the condition of incoming employee, such as someone who fled Ukraine because of the war.

Ukrainian employees who came to the Netherlands because of the war and not because of work do not fall under the definition of incoming employee. The ET regulation cannot be applied to them.

5. Providing personal data ZZP'ers to tax authorities

I worked with freelancers in the previous calendar year and the Tax Office asks for data on payments to these freelancers, among other things. I am not allowed to provide personal data because of the AVG legislation and the zzp-ers do not want to cooperate. What should I do?

Answer:

According to the General Data Protection Regulation (AVG), the Social Security Number (BSN) of contractors may not be registered by the client. However, since January 1, 2022 the information reporting obligation applies and there is a basis under the AVG to request the BSN, name, address and place of residence (NAW-data) and date of birth of freelancers.

What is the obligation to provide information?
The obligation to provide information was instituted by the Tax Authorities. Information reporting means: the transfer of data. The obligation means that clients who have the duty to withhold taxes and work with freelancers who send invoices without VAT are obliged to state what they have paid to the freelancer. Data such as BSN, name and address and date of birth must also be passed on to the Tax Authorities. The self-employed person himself is not obliged to report because he is not liable to withhold taxes, but the client is. However, the contractor is obliged to cooperate and provide the requested information.

The information reporting obligation applies to two groups:

1. Withholding agents who make (gross) payments to natural persons for work and services performed for the withholding agent himself or for an entity affiliated with him or her;
2. Collective management organizations.

Parties to whom the obligation to provide information does not apply include employees, artists, professional athletes and volunteers.

More information about the obligation to provide information can be found in this decree (see chapter 1.1).

6. Statutory minimum wage 2023

What is the Statutory Minimum Wage as of July 1, 2023?

Answer:

Effective July 1, 2023, the gross amounts of the statutory minimum wage and the minimum youth wage will increase. View the new gross amounts as of July 1, 2023 here.

7. Pension accrual of temporary employee

We have placed an 18-year-old temporary worker with our hirer. As of when does the temporary worker accrue pension? And what about the week count in the Basic Scheme as of July 2023?

Answer:

As of July 1, 2023, temporary workers age 21 and older build up pension from day 1. Please note that as of January 1, 2024, the entry age will be lowered from 21 to 18.

Week counting Basic Scheme starts from age 21
Currently, weeks worked are already counted before the age of 21. If the employee is younger than 21, he will become a participant in the Plus Scheme earlier, because weeks worked before the age of 21 also count. This is going to change:

As of July 1, 2023, weeks worked before the age of 21 no longer count. Employees will therefore start in the Basic Scheme from the age of 21. At that time, the counting of weeks worked will also begin. After 52 weeks worked, the employee will start accruing pension in the Plus Scheme.