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Wage tax, Labour law and social security


The activities of this practice group comprise five practice areas: wages and salaries tax, labour law, social security, expatriate activities and pensions.


Wage tax
 Wage tax withholding obligation of employers:

  • flexible and tax efficient delivery systems for remuneration ("cafeteriamodel") among others, accumulation of paid leave, company savings scheme, child care contributions, private computer, company car or bicycle, public transport, etc.);
  • flexible employment relations, one man (management) companies, free-lance work;
  • liability concerning wage contributions (vicarious tax liability, liability for temporary personnel and liability of management board);
  • equity based compensation e.g. share option or purchase arrangements, personnel options, etc.;
  • fiscal aspects of termination of employment, redundancy payments, social plan, annuity rights;
  • application of tax treaties (183 day rule, management board and supervisory board provisions, permanent establishment or branch office issues);
  • tax liabilities and obligations arising from cross border hiring of personnel;
    -  mergers and acquisitions;
  • tax authorities' wage audits;
  • wage tax subsidies.

Labour law

  • employment agreements and general employment conditions;
  • collective and individual employment law disputes;
  • application of Collective Labour Agreements (CLA's);
  • flexible employment relations, labour law aspects pertaining to one man (management) companies, free-lance work;
  • reorganisations, mergers, acquisitions, restructuring and non compete issues;
  • collective dismissal/mass layoff, social plans, strikes;
  • right of participation/co-determination for employees;
  • assistance in drafting of compensation packages, both collective and individual packages and personnel guides;
  • obligations for the employer during illness of the employee;
  • all matters relating to leaves of absence;
  • impatriation and expatriation of employees, review of applicable law;
  • equity based compensation e.g. share option or purchase arrangements, personnel options, etc.

Social insurances

  • flexible employment relations, one man (management) companies, free-lance work;
  • flexible and tax efficient delivery systems for remuneration ("cafeteriamodel");
  • liability concerning social security contributions (vicarious tax liability, liability for temporary personnel and liability of management board);
  • social security aspects of termination of employment, redundancy payments, social plan, annuity rights;
  • rendering advice on national and international social insurance and premium obligations, application of Regulation (EEC) no. 1408/71 and social security Treaties;
  • comparation of systems (cost price calculation);
  • mergers and acquisitions;
  • social security liabilities and obligations arising from cross border hiring of personnel;
  • social security audits.

Expat activities

  •   advice on secondment policy and methods of remuneration;
  • advice on tax, social security, labour law and other legal consequences of secondment;
  • 30% compensation ruling, Nedeco ruling, assisting with emigration and immigration;
  • residence and work permits;
  • salary split.

Pensions

  • assessment of and drafting of (pre)pension arrangements and supplemental pension arrangements;
  • matters concerning pensions in international context (value transfer, assignment pension arrangement);
  • legal matters relating to pension (pension and savings act obligations);
  • reorganisations, mergers and acquisitions;
  • coordination scope provisions sector and company pension schemes.
 
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