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If you have a business in the Netherlands that intends to employ staff, you can use this checklist to quickly determine which obligations you must fulfill. This checklist also includes a number of obligations relevant for employing staff from outside the Netherlands. Please consult the other checklists on this website before hiring staff via an intermediary, such as a temporary employment or a secondment agency or contracting work out to third parties.
1. Screen your future employees
You may want to screen your future employees who will hold integrity-sensitive positions. This is not only possible when hiring regular staff, but also for interim personnel, self-employed professionals, temporary staff, interns and volunteers.
2. Verify and register the identity of your employees
You are obliged to verify the identity of all workers on the basis of an original identity document when they join your company. You must keep a copy of the identity documents in your records.
3. Register as an employer with the Dutch Tax and Customs Administration
If you are employing personnel for the first time, you must register as an employer with the Dutch Tax and Customs Administration. You will then receive the necessary forms to meet your payroll tax obligations.
4. Enter into a contract of employment
In a contract of employment, you specify the employee’s salary, indicate whether a Collective Labour Agreement applies, outline working hours and rest times, and indicate whether you arrange an employee pension scheme.
5. Pay at least the minimum wage and holiday allowance
Everyone working in the Netherlands is entitled to the statutory minimum wage and a holiday allowance. This also applies to temporary workers, flex workers and foreign personnel.
6. Provide healthy and safe working conditions
As an employer, you must ensure a healthy and safe work place for all your personnel. The SZW Inspectorate or your sector organisation can provide you with information about the rules.
7. Draw up a risk inventory and evaluation (RI&E)
Once you employ personnel, you are obliged to draw up a risk inventory and evaluation (RI&E) in which you state the risks faced by personnel and the measures you have in place to address these risks.
8. Deduct social insurance premiums
You must deduct social insurance premiums for employees who work permanently in the Netherlands. You can choose to become a self-insurer for the occupational disability insurance scheme.
9. Verify if your employee has taken out health care insurance
Your employee should have taken out a standard Dutch health care insurance policy. If they are not properly insured, the Dutch National Health Care Institute will take out health insurance for them. You will then have to pay back the premiums paid for this insurance by the Institute.
10. Recruit personnel initially in the EEA
You are obliged to recruit personnel initially in the European Economic Area (EEA) and/or Switzerland. Only if you prove that you cannot find suitable personnel here, you will be permitted to recruit from other countries.
11. Apply for a work permit (if needed) or a combined permit for residence and work
If you employ someone who is not from the EEA or Switzerland for less than 3 months, you must apply usually for a work permit from the Employee Insurance Agency (UWV). If you employ someone for 3 months or longer you must usually apply for a combined permit for residence and work: the Single Permit.
12. Organise suitable accommodation for foreign employees
You are obliged to find suitable accommodation for employees who need a work permit. You must observe the relevant rules applicable in your municipality.