Author Details | Netherlands | Netherlands | Tolley's Global Mobility: Employment Taxes (Europe)

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Author details | Netherlands

Netherlands

Elmer van Lienen

Elmer van Lienen works for Newtone as an international employment tax and payroll advisor. Within Newtone he is also a member of the global International Mobility Employee (IME) pillar.

Elmer has 25 years of experience advising organisations in the field of people

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2.1.5 Zero taxation for under 26 year olds

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

8.3 Social security penalties

1.1.1 Glossary of payroll terms

4.2 Company car

3.5 Stock options

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

3.3 Leave of absence

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.3.5 Wage garnishment

3.4 Severance pay

6.4.1 Split Year Relief – outbound employees

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