Employment and payroll

Practical issues

When operating across borders, you will be faced with many practical questions for which you need a quick and efficient answer. These questions relate to employment law, payroll tax, social security, pensions, and payroll processing, and include:

• Which law will govern the employment relationship? What minimum terms of employment do I have to provide? Which court has jurisdiction in case of an employment dispute?
• Which country may levy income tax? What method is used to avoid double taxation? How do I split the salary when more than one country may levy taxes? What are the employer’s social security contributions and what will the employee’s net salary be? How can I claim for expenses and am I allowed to apply the 30% facility?
• Under which social security system is the employee insured? What are the consequences of this in their country of residence? Would it be more advantageous to second an employee or simply hire one?
• Can the employee build up pension benefits on their full salary, or are there limits?
• Who is responsible for payroll accounting? How does payroll accounting work in the relevant country and what costs are associated with this?

Moore MTH’s Employment & Payroll Advisory Group is here to help!

The Employment & Payroll Advisory Group has consultants specialising in the cross-border aspects of HR advice, employment law, payroll tax, social security, the work-related expenses scheme, and payroll accounting. These consultants work closely together and are therefore able to provide comprehensive advice on cross-border employment. This is important, as all these fields are intertwined in the actual process of doing business.

MOORE

Moore MTH is a member of MOORE, a leading worldwide network of independent accountancy and consulting firms with offices in 105 countries. Not only does this make us the right partner to provide advice from a Dutch perspective, it also enables us to consult professional consultants from other countries when formulating our advice to you.

Given the importance of cross-border employment we have combined our specialist knowledge in this field in the Employment & Payroll Advisory Group’s International Employment Desk. Please contact us if you need advice or would like to meet our consultants.

Combining forces

If you are an Moore MTH customer, we already know a great deal about your organisation. An added benefit of working with Moore MTH is that we can draw on the knowledge of all kinds of specialists in our organisation. This means that we can join forces with qualified colleagues across different specialisms to meet your specific needs.