People Services

Supreme Court renders judgment on the standard practice criterion in the work related costs rules

On November 12, 2021 the Supreme Court rendered judgment in the proceedings initiated by KPMG Meijburg & Co concerning whether net share bonuses can qualify as part of the final levy for the purposes of the work-related costs rules (werkkostenregeling).

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Budget Day 2021: changes to payroll taxes

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

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Immigration

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Sixth progress letter ‘Working as a self-employed person’

On November 16, 2020 the sixth progress letter ‘Working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the Deputy Minister of Finance update the Lower House of Parliament on the status and follow-up steps with regard to the measures on self-employment.

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Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk

The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the opening of the NOW 1 Subsidy Determination Desk.

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Budget Day 2020: changes to payroll taxes

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

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Lump Sum Payment, Early Retirement Scheme and Leave Savings Scheme Bill

In this bill the government elaborates on three of the agreements made as part of the Pension Agreement: more freedom of choice in the use of the pension, more options for early retirement and more scope to utilize the tax relief for saving leave for the purposes of early retirement.

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Relief and recovery package for the economy and labor market (Emergency package 3.0)

On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packages.

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Court of Appeals judgment on the standard practice criterion in the work-related costs rules

In the order for reference, the Court of Appeals The Hague based its assessment on the framework set by the Supreme Court in its judgment and offered more clarity on some practical elements.

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