荷兰外派人员工作证QA

Email：ams4ww@evershinecpa.com
或
荷兰永辉BPO有限公司
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110

各国外派人员工作证

7.1. Overview of Workers’ Rights of Netherlands —

根据《外国劳工法》的规定，寻求在荷兰僱用外国工人的雇主必须确保未来的员工具有在该国工作的合法能力。
外籍工人被定义为来自欧盟 (EU)/欧洲经济区 (EEA) 或瑞士以外的工人，必须获得与荷兰工人相比具有竞争力的薪资。
社会事务和就业部有权对某些部门的外国人就业制定配额标准。

外国工人可以获得多种类型的签证。
几乎所有欧洲国民和大多数美洲国民以及一些亚洲国民在抵达前都不需要获得签证。
其他国民可能需要申请申根签证才能停留最多 90 天。
如需长期居留或长期就业，外籍工人必须申请并获得临时居留授权 (MVV)，并可能获得临时常规居留许可。

外国和国内雇主都有责任向所有员工代扣薪资税。
荷兰工资税包括所得税和社会保险缴款，但员工应缴纳的税款取决于其身分。
例如，不符合荷兰健康保险资格的员工无需向系统付费。
否则，非居民工人的所有荷兰收入均按与居民类似的税率纳税，并且必须向政府提交纳税申报表。

Employers seeking to use foreign workers in the Netherlands must ensure that the prospective employees are legally capable of working in the country, as defined by the Foreign Labor Act.

Foreign workers are defined as those from outside of the European Union (EU)/European Economic Area (EEA) or Switzerland and must be paid a competitive wage with Dutch workers.
The Ministry of Social Affairs and Employment is entitled to set quota standards on employment of foreigners in certain sectors.

Multiple types of visas are available to foreign workers.
Almost all European nationals and most nationals from the Americas, as well as some in Asia, are not required to get a visa prior to arrival.
Other nationals may need to apply for a Schengen visa for stays up to 90 days.
For longer stays or longer term employment, foreign workers must apply for and receive an authorization for temporary stay (MVV) and, potentially, a temporary regular residence permit.

Both foreign and domestic employers are responsible for withholding payroll taxes on all employees.
The Netherlands payroll taxes include both income taxes and social insurance contributions, although which taxes employees are subject to depends on their status.
For example, employees who do not qualify for Dutch health insurance do not have to pay into the system.
Otherwise, nonresident workers are taxed at a similar rate as residents on all Dutch income and must file a tax return with the government.

References of  regulations

Ministry of Justice and Security:
 Immigration and Naturalization Service
Legal Requirements of Staff in the Netherlands (EU)

Dutch Government: 
Visa Information for Entering the Netherlands

 7.2. Visas  of Netherlands—

对于来自欧洲大部分地区、美洲和亚洲部分地区的外国人来说，进入荷兰只需要有效护照和入境理由，且不存在安全风险。
美国公民属于这一类。
对于其他外国居民，进入荷兰的签证分为四个主要类别，取决于外国居民旅行时所持护照的来源：

For foreigners from most of Europe, the Americas, and parts of Asia, entrance into the Netherlands merely requires a valid passport and reason for entrance, as well as the absence of a security risk. Citizens of the United States are in this category.
For other foreign residents, visas for entrance into the Netherlands are divided into four primary categories and are dependent on the origin of the passport with which the foreign resident is traveling:

申根签证 ：

许多外国人在进入荷兰之前需要获得申根签证才能在 180 天内连续停留最多 90 天。
申根区包括欧洲26个不同国家，包括奥地利、比利时、捷克共和国、丹麦、爱沙尼亚、芬兰、法国、德国、希腊、匈牙利、冰岛、义大利、拉脱维亚、列支敦士登、立陶宛、卢森堡、马耳他、荷兰、挪威、波兰、荷兰、斯洛伐克、斯洛维尼亚、西班牙、瑞典和瑞士。
然而，申根签证并不保证在申根区内无限制旅行，且每次批准可能仅限于一个国家。
申请人必须在计划抵达后三个月内使用向荷兰大使馆或领事馆提交的签证申请表进行申请。
申请人可能会被要求披露其访问荷兰的经济能力。
签证通常在一个月后获得批准，但可能需要长达两个月的处理时间，并需要支付费用。

Schengen Visas: Many foreigners are required to get a Schengen visa prior to entering the Netherlands for stays of up to 90 consecutive days in a period of 180 days.
The Schengen Area comprises 26 different countries in Europe, including Austria, Belgium, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, the Netherlands, Slovakia, Slovenia, Spain, Sweden, and Switzerland.
The Schengen visa does not guarantee unlimited travel within the Schengen Area, however, and may be restricted to only one country per approval.

Applicants must apply within three months of their planned arrival using a visa application form submitted to the Netherlands embassy or consulate.
Applicants may be asked to disclose their financial ability to visit the Netherlands.
Visas usually are approved after one month, but may require as long as two months to process, and require a fee to be paid.

欧盟/欧洲经济区国民的家庭成员：

欧盟和欧洲经济区国民以及瑞士国民的家庭成员，如果需要申根签证，可能有资格享受加速免费签证申请流程。
申请人必须作为欧盟/欧洲经济区或瑞士国民的一级亲属在欧盟/欧洲经济区/瑞士地区旅行，并且必须陪同该国民自行旅行。

Family of EU/EEA Nationals: 
Family members of European Union and European Economic Area nationals, as well as Swiss nationals, may qualify for an accelerated free visa application process, if they require a Schengen visa.
Applicants must be traveling as a first-degree relative of an EU/EEA or Swiss national within the EU/EEA/Swiss region and must be accompanying the national on their own trip.

机场过境签证：

机场签证适用于数量有限的外国人，但可能需要通过荷兰机场过境，无论是作为出发点还是作为中转地点。
来自阿富汗、孟加拉、刚果民主共和国、厄立特里亚、衣索比亚、加纳、伊朗、伊拉克、奈及利亚、巴基斯坦、索马利亚和斯里兰卡的国民在荷兰转机时必须持有机场过境签证。
来自安哥拉、哥伦比亚、冈比亚、几内亚、几内亚比索、尼泊尔、塞拉利昂、苏丹、叙利亚和南苏丹的国民在荷兰任何机场的国际过境区时都需要持有过境签证。

某些团体可豁免此要求，包括持有其他有效签证类型的团体； 持有安道尔、加拿大、日本、圣马力诺或美国的有效居民许可证的人； 外交官； 以及欧盟公民的家庭成员。

Airport Transit Visas:
 Airport visas apply to a limited number of foreign nationals, but may be necessary to transit through Dutch airports, either as a departure point or as a connecting location.
Nationals from Afghanistan, Bangladesh, Democratic Republic of Congo, Eritrea, Ethiopia, Ghana, Iran, Iraq, Nigeria, Pakistan, Somalia, and Sri Lanka are required to possess an airport transit visa while connecting between aircraft in the Netherlands.
Nationals from Angola, Colombia, Gambia, Guinea, Guinea-Bissau, Nepal, Sierra Leone, Sudan, Syria, and South Sudan are required to have a transit visa while in an airport’s international transit area anywhere in the Netherlands.

Some groups are exempted from this requirement, including those possessing other valid visa types; those possessing valid resident permits from Andorra, Canada, Japan, San Marino, or the United States; diplomats; and family members of citizens of the European Union.

临时居留授权 (MVV)：

MVV https://www.netherlandsworldwide.nl/visa-the-netherlands/mvv-long-stay

除欧盟和其他一些国家的外籍人士，前往荷兰工作、学习或探亲的时间超过 90 天的外国人必须申请临时居留授权 (MVV)。
申请人可能需要证明足够的收入水平、无犯罪记录以及对荷兰语言和文化的了解和理解。
后一项要求需要在入学前在国外进行荷兰公民融入考试，并且必须在申请前通过。
如果申请在荷兰工作，员工可以让雇主代表他们联繫移民归化局 (IND) Immigration and Naturalization Service 。

每项申请还需缴交费用。
IND 在六个月内对所有申请做出决定。
获得批准后，申请人即可抵达荷兰，并必须立即申请临时居留许可。
该许可证的有效期为一年，但可以延期。
五年后，这些工人必须申请永久居留证。

此外，雇主通常需要代表外籍员工取得工作许可证。
如果外籍员工的工作时间少于 90 天，雇主必须向 UWV https://www.uwv.nl/en申请工作许可证 (TWV) https://business.gov.nl/regulation/work-permit-employees/ 。
UWV 会检查是否没有具有荷兰、欧盟/欧洲经济区或瑞士国籍的员工有资格胜任该工作。
如果外籍员工工作时间超过 90 天，雇主需要向 IND 申请居留和工作联合许可证 (GVVA) https://ind.nl/en/residence-permits/work/single-permit-gvva 。
一旦支付了费用并提交了所有必需的文件，IND 就会向 UWV 请求关于是否允许外籍员工工作的建议。
根据 UWV 的建议，IND 做出决定。

高技术移民在满足某些要求方面可能会得到宽大处理，儘管这由政府自行决定。
获得 MVV 批准后，外国公民的配偶、伴侣和未成年子女也有资格入学。

Authorization for Temporary Stay (MVV) https://www.netherlandsworldwide.nl/visa-the-netherlands/mvv-long-stay: 
Foreign nationals, excluding those from the EU and some other countries, traveling to the Netherlands for more than 90 days for work, study, or family must apply for an authorization for temporary stay (MVV).
Applicants may be required to demonstrate sufficient income levels, the absence of a criminal record and knowledge and understanding of Dutch language and culture.
This latter requirement entails a Dutch civic integration examination conducted abroad prior to entrance, which must be passed prior to application.
If applying to work in the Netherlands, then employees can have their employers contact the Immigration and Naturalization Service (IND: Immigration and Naturalization Service) on their behalf.

A fee also is levied for each application.
The IND decides on all applications within six months. Upon approval, applicants may arrive in the Netherlands and must promptly apply for a temporary regular residence permit.
This permit is valid for one year, but can be extended.
After five years these workers must apply for a permanent residence permit.

In addition, employers generally are required to obtain a work permit on behalf of foreign employees.
If the foreign employee will work for fewer than 90 days, the employer must apply for a work permit (TWV:https://business.gov.nl/regulation/work-permit-employees/) with the UWV https://www.uwv.nl/en.

https://business.gov.nl/regulation/work-permit-employees/
UWV examines among other things if there is no employee with the Dutch, EU/EEA or Swiss nationality that is qualified for the job. If the foreign employee will work for more than 90 days, employers are required to apply for a combined residence and work permit (GVVA) https://ind.nl/en/residence-permits/work/single-permit-gvva with the IND.
Once the fees have been paid and all the required documents have been submitted, the IND requests advice from the UWV about whether the foreign employee is permitted to work.
On the basis of UWV‘s advice, the IND takes a decision.

Highly skilled immigrants may receive leniency in meeting some requirements, although this is at the discretion of the government. When approved for the MVV, foreign nationals also qualify their spouses, partners and minor children for entrance.

其他：

对于前往荷兰加勒比地区的旅行者，外国公民可以申请并使用为期六个月的短期签证，称为加勒比签证。 此签证不保证持有人能够连续留在荷兰六个月。

Other: 
For travelers to the Caribbean parts of the Netherlands, foreign nationals may apply for and use a short-term, six-month visa called a Caribbean visa.
This visa does not guarantee the holder the ability to remain in the Netherlands for six consecutive months.

 7.3. Taxes of Netherlands —

在荷兰开展业务和/或在荷兰僱用人员的外国雇主有责任缴纳荷兰工资税，儘管雇主是否预扣工资税、社会保险缴款或两者都取决于僱员的身份。

在荷兰就业的非居民工人通常需要缴纳所得税和社会保险费，包括医疗保险费。
薪资税和社会缴款都必须由雇主（无论是外国或国内）从源头扣缴。
如果非居民纳税人没有资格参加社会保险计划，则他们不承担必要的缴款或适用的税收抵免。
例如，如果非居民有一个雇主，那麽如果他们一年有 25% 的时间在所在国工作，那麽他们就可以在所在国投保。
如果没有，那麽员工应该在其雇主所在的国家购买保险。

非居民纳税人必须在课税年度隔年 7 月 1 日之前以电子方式或纸本方式报税。
这促使政府对所得税和社会保险缴款（如果适用）的税务义务进行临时评估。
该评估还可能注意到纳税人在当年是否需要立即纳税。
如果没有线上表格，则需缴纳所得税或社会保险费的非居民应提交纸本 C 表格。
如果非居民需要纳税，则必须透过荷兰或外国银行帐号一次向荷兰政府缴纳这些税款。

许多藉调到荷兰的员工可能有资格从雇主那里获得相当于其工资 30% 的金额，作为在荷兰居住的额外费用的免税报销。
特别是高技术移民和公司监事会成员，很可能会获得这种特殊待遇。
这笔免税金额在荷兰被称为 30% 折扣。
员工要有资格享受 30% 的福利，他们必须在开始在荷兰工作之前的两年内，在距离荷兰至少 150 公里的地方居住至少 16 个月。

自 2019 年 1 月 1 日起生效，符合资格的员工最多可获得 5 年 30% 的折扣。
自 2018 年 12 月 31 日起生效，符合资格的员工可享有长达八年的 30% 折扣。

如果非居民的全球总收入至少​​有一部分是在荷兰产生的，则非居民可以为税务目的选择荷兰居留权。
这将使他们的全球总收入受到荷兰税率的影响。
或者，非居民可以选择被归类为部分非居民纳税人（具有部分居民税率和部分非居民税率）或根据荷兰与其原籍国之间的双重徵税协议被归类为非居民。

荷兰税务局建议保留荷兰境内任何外国工人的借调证明原件副本。 借调证书由国外社会保障机构颁发。

Foreign employers conducting business in the Netherlands and/or employing people in the Netherlands are responsible for Dutch payroll taxes, although whether employers withhold wage taxes, social insurance contributions, or both depends on employee statuses.

Nonresident workers employed in the Netherlands generally are liable for both income tax and social insurance contributions, including payments for the health care insurance.
Both wage taxes and social contributions must be withheld at source by employers, whether foreign or domestic.
If nonresident taxpayers are not eligible for social insurance programs, then they are not liable for either the requisite contributions or applicable tax credits.
For instance, if nonresidents have one employer, then they are insured in the country in which they live if they work 25% of their year in that country.
If not, then employees should be insured in their employer’s country.

Nonresident taxpayers must file taxes, either electronically or in paper, prior to July 1 of the year following the taxable year.
This prompts the government to issue a provisional assessment of tax liability for income taxes and social insurance contributions, if applicable.
This assessment also might note whether a taxpayer is immediately liable for taxation during the current year.
Nonresidents liable for income tax or social insurance contributions should file with the physical C Form, if the online form is unavailable.
If nonresidents are subject to taxes, then those taxes must be paid in a lump sum to the Dutch government via a Dutch or foreign bank account number.

Many employees seconded to the Netherlands may be eligible to receive from their employer an amount equivalent to 30% of their wages as an untaxed reimbursement for extra costs due to living in the Netherlands.
Highly skilled immigrants and supervisory board members of companies, in particular, are very likely to receive this special treatment. This tax-free amount is known in the Netherlands as the 30% facility.
For employees to be eligible for the 30% facility, they must have in the two years before their start of work in the Netherlands lived at least 150 kilometers from the Netherlands for at least 16 months.

Effective since Jan. 1, 2019, an eligible employee may receive the 30% facility for up to five years.
Effective until Dec. 31, 2018, an eligible employee could receive the 30% facility for up to eight years.

Nonresidents are permitted to opt for Dutch residency for tax purposes, if at least a part of their total worldwide income was accrued in the Netherlands.
This will subject their total worldwide income to Dutch tax rates.
Alternately, nonresidents can opt to be classified as partial nonresident taxpayers (with partial resident tax rates and partial nonresident tax rates) or as nonresidents under the double taxation agreement between the Netherlands and their country of origin.

The Dutch Tax Administration suggests retaining copies of original secondment certificates of any foreign workers in the Netherlands. Secondment certificates are issued by the foreign social security body.

 7.4. Wages/Payments  of Netherlands—

对于外籍工人没有特殊的工资要求。

There are no special wage requirements for foreign workers.

各国外派人员工作证

Email：ams4ww@evershinecpa.com
或
荷兰永辉BPO有限公司 -Evershine.jp
Onarimon Yusen Building 7F,Nishi-Shinbashi 3-23-5,Minato-ku, Amsterdam 105-0003, Japan
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丘玲恵（Kyu Reike）荷兰籍来自台湾
王礼芳（Lily Wang）荷兰籍来自福建
或
林幸穗  Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110
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