A contact person is the interlocutor of the foreign employer (service provider) in the Netherlands and must therefore be present in the Netherlands to answer questions posed by the supervisory authority SZW regarding the secondment. A contact person must also have the right to send and receive documents from the detachment. Interlocutors can only be individuals. A seconded worker may act as a contact person if he is available for SZW inspection throughout his operation in the Netherlands. On the basis of new legislation (the revised PWD), the essential conditions are extended. In addition, the maximum duration of the temporary posting is 12 months. If the secondment lasts more than 12 months, the seconded worker is entitled to almost all the mandatory provisions of Dutch law. These include the obligation for the foreign company to pay the seconded worker in the event of illness under Dutch law. Most social security issues in cross-border relations are covered by EU regulations (EC Regulation 1408/71). In addition, the Netherlands has separate agreements with many countries.
One of the objectives of these agreements is to prevent you from being covered by more than one social security system or not at all if you work or have a business abroad. As a general rule, the social security system in the country in which you work is the one that applies to you. However, there are a number of exceptions to this rule. For example, other rules apply when an employer temporarily sends a worker to work abroad (detachment) or when a worker works in two or more countries. The decision of 9 July 2020 announces that the Dutch implementing law will come into force precisely on 30 July 2020. This means, among other things, that foreign workers posted to the Netherlands are entitled to extended basic employment, while the maximum duration of temporary posting is set at 12 months. This will have many implications for foreign companies sending workers to the Netherlands and for Dutch recruitment firms. Below are these and other changes.
Download “Reporting Obligation for Temporary Detachment of Workers in the Netherlands” in pdf. If your employee is temporarily working for you outside the Netherlands, this will be called secondment. Your employee generally remains insured in the Netherlands under the AOW (Dutch public pension) scheme and other social security schemes, and you will continue to pay social security contributions for your employee at the Dutch tax office. The WagwUE applies to the following three forms of secondment of foreign workers to the Netherlands: for an employer, it offers the possibility of remaining in close contact with foreign markets and opportunities. While you lend your employees to foreign companies or other companies, they can ensure that employees can use new opportunities, so they are also a tool to help a company grow in foreign markets. It also helps employees develop themselves when they learn to work in a different culture and under different circumstances. Therefore, knowledge and talent development is an interesting by-product of the international delegation. In the international labour market, it is not uncommon for workers to be loaned to a foreign unit, the international delegation.
In most cases, it is temporary. However, there are also examples of employees travelling to several countries while on loan to several companies where international posting is more permanent. Dutch Umbrella Company knows all the ins and outs and is here to help. In the case where workers work in the Netherlands (long and short), we can assist with the following tax services with regard to a transfer/detachment in the Netherlands: the extension is granted only if it was reasonable to expect the posting to last a maximum of 12 months in advance (so at the time of posting).