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If you own a company in the Netherlands that concludes a short-term employment contract with a benefits recipient (marginal work), their employee insurance contributions may be waived by the Dutch Tax and Customs Administration. This facility is mainly intended for the sectors that employ large number of people under short-term contracts during peak periods (e.g. harvest periods in the agricultural sector).
When do you qualify?
To be eligible, you must satisfy various conditions, including:
- The period of employment must not exceed 6 consecutive weeks.
- You did not employ the benefit recipient earlier in the calendar year.
- A waiver was not granted for the benefit recipient earlier in the calendar year.
How to apply?
You must request the waiver from the Dutch Tax and Customs Administration (Belastingdienst) before the end of the contract with the benefit recipient concerned.