荷蘭外派人員工作證QA
Email：ams4ww@evershinecpa.com
或
荷蘭永輝BPO有限公司
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110
7.1. Overview of Workers’ Rights of Netherlands —
根據《外國勞工法》的規定，尋求在荷蘭僱用外國工人的雇主必須確保未來的員工具有在該國工作的合法能力。
外籍工人被定義為來自歐盟 (EU)/歐洲經濟區 (EEA) 或瑞士以外的工人，必須獲得與荷蘭工人相比具有競爭力的薪資。
社會事務和就業部有權對某些部門的外國人就業制定配額標準。
外國工人可以獲得多種類型的簽證。
幾乎所有歐洲國民和大多數美洲國民以及一些亞洲國民在抵達前都不需要獲得簽證。
其他國民可能需要申請申根簽證才能停留最多 90 天。
如需長期居留或長期就業，外籍工人必須申請並獲得臨時居留授權 (MVV)，並可能獲得臨時常規居留許可。
外國和國內雇主都有責任向所有員工代扣薪資稅。
荷蘭工資稅包括所得稅和社會保險繳款，但員工應繳納的稅款取決於其身分。
例如，不符合荷蘭健康保險資格的員工無需向系統付費。
否則，非居民工人的所有荷蘭收入均按與居民類似的稅率納稅，並且必須向政府提交納稅申報表。
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—
對於來自歐洲大部分地區、美洲和亞洲部分地區的外國人來說，進入荷蘭只需要有效護照和入境理由，且不存在安全風險。
美國公民屬於這一類。
對於其他外國居民，進入荷蘭的簽證分為四個主要類別，取決於外國居民旅行時所持護照的來源：
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:
申根簽證 ：
許多外國人在進入荷蘭之前需要獲得申根簽證才能在 180 天內連續停留最多 90 天。
申根區包括歐洲26個不同國家，包括奧地利、比利時、捷克共和國、丹麥、愛沙尼亞、芬蘭、法國、德國、希臘、匈牙利、冰島、義大利、拉脫維亞、列支敦士登、立陶宛、盧森堡、馬耳他、荷蘭、挪威、波蘭、荷蘭、斯洛伐克、斯洛維尼亞、西班牙、瑞典和瑞士。
然而，申根簽證並不保證在申根區內無限制旅行，且每次批准可能僅限於一個國家。
申請人必須在計劃抵達後三個月內使用向荷蘭大使館或領事館提交的簽證申請表進行申請。
申請人可能會被要求披露其訪問荷蘭的經濟能力。
簽證通常在一個月後獲得批准，但可能需要長達兩個月的處理時間，並需要支付費用。
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.
歐盟/歐洲經濟區國民的家庭成員：
歐盟和歐洲經濟區國民以及瑞士國民的家庭成員，如果需要申根簽證，可能有資格享受加速免費簽證申請流程。
申請人必須作為歐盟/歐洲經濟區或瑞士國民的一級親屬在歐盟/歐洲經濟區/瑞士地區旅行，並且必須陪同該國民自行旅行。
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.
機場過境簽證：
機場簽證適用於數量有限的外國人，但可能需要通過荷蘭機場過境，無論是作為出發點還是作為中轉地點。
來自阿富汗、孟加拉、剛果民主共和國、厄立特里亞、衣索比亞、加納、伊朗、伊拉克、奈及利亞、巴基斯坦、索馬利亞和斯里蘭卡的國民在荷蘭轉機時必須持有機場過境簽證。
來自安哥拉、哥倫比亞、岡比亞、幾內亞、幾內亞比索、尼泊爾、塞拉利昂、蘇丹、敘利亞和南蘇丹的國民在荷蘭任何機場的國際過境區時都需要持有過境簽證。
某些團體可豁免此要求，包括持有其他有效簽證類型的團體； 持有安道爾、加拿大、日本、聖馬力諾或美國的有效居民許可證的人； 外交官； 以及歐盟公民的家庭成員。
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.
臨時居留授權 (MVV)：
MVV https://www.netherlandsworldwide.nl/visa-the-netherlands/mvv-long-stay
除歐盟和其他一些國家的外籍人士，前往荷蘭工作、學習或探親的時間超過 90 天的外國人必須申請臨時居留授權 (MVV)。
申請人可能需要證明足夠的收入水平、無犯罪記錄以及對荷蘭語言和文化的了解和理解。
後一項要求需要在入學前在國外進行荷蘭公民融入考試，並且必須在申請前通過。
如果申請在荷蘭工作，員工可以讓雇主代表他們聯繫移民歸化局 (IND) Immigration and Naturalization Service 。
每項申請還需繳交費用。
IND 在六個月內對所有申請做出決定。
獲得批准後，申請人即可抵達荷蘭，並必須立即申請臨時居留許可。
該許可證的有效期為一年，但可以延期。
五年後，這些工人必須申請永久居留證。
此外，雇主通常需要代表外籍員工取得工作許可證。
如果外籍員工的工作時間少於 90 天，雇主必須向 UWV https://www.uwv.nl/en申請工作許可證 (TWV) https://business.gov.nl/regulation/work-permit-employees/ 。
UWV 會檢查是否沒有具有荷蘭、歐盟/歐洲經濟區或瑞士國籍的員工有資格勝任該工作。
如果外籍員工工作時間超過 90 天，雇主需要向 IND 申請居留和工作聯合許可證 (GVVA) https://ind.nl/en/residence-permits/work/single-permit-gvva 。
一旦支付了費用並提交了所有必需的文件，IND 就會向 UWV 請求關於是否允許外籍員工工作的建議。
根據 UWV 的建議，IND 做出決定。
高技術移民在滿足某些要求方面可能會得到寬大處理，儘管這由政府自行決定。
獲得 MVV 批准後，外國公民的配偶、伴侶和未成年子女也有資格入學。
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：
對於前往荷蘭加勒比地區的旅行者，外國公民可以申請並使用為期六個月的短期簽證，稱為加勒比簽證。 此簽證不保證持有人能夠連續留在荷蘭六個月。
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 —
在荷蘭開展業務和/或在荷蘭僱用人員的外國雇主有責任繳納荷蘭工資稅，儘管雇主是否預扣工資稅、社會保險繳款或兩者都取決於僱員的身份。
在荷蘭就業的非居民工人通常需要繳納所得稅和社會保險費，包括醫療保險費。
薪資稅和社會繳款都必須由雇主（無論是外國或國內）從源頭扣繳。
如果非居民納稅人沒有資格參加社會保險計劃，則他們不承擔必要的繳款或適用的稅收抵免。
例如，如果非居民有一個雇主，那麼如果他們一年有 25% 的時間在所在國工作，那麼他們就可以在所在國投保。
如果沒有，那麼員工應該在其雇主所在的國家購買保險。
非居民納稅人必須在課稅年度隔年 7 月 1 日之前以電子方式或紙本方式報稅。
這促使政府對所得稅和社會保險繳款（如果適用）的稅務義務進行臨時評估。
該評估還可能注意到納稅人在當年是否需要立即納稅。
如果沒有線上表格，則需繳納所得稅或社會保險費的非居民應提交紙本 C 表格。
如果非居民需要納稅，則必須透過荷蘭或外國銀行帳號一次向荷蘭政府繳納這些稅款。
許多藉調到荷蘭的員工可能有資格從雇主那裡獲得相當於其工資 30% 的金額，作為在荷蘭居住的額外費用的免稅報銷。
特別是高技術移民和公司監事會成員，很可能會獲得這種特殊待遇。
這筆免稅金額在荷蘭被稱為 30% 折扣。
員工要有資格享受 30% 的福利，他們必須在開始在荷蘭工作之前的兩年內，在距離荷蘭至少 150 公里的地方居住至少 16 個月。
自 2019 年 1 月 1 日起生效，符合資格的員工最多可獲得 5 年 30% 的折扣。
自 2018 年 12 月 31 日起生效，符合資格的員工可享有長達八年的 30% 折扣。
如果非居民的全球總收入至少有一部分是在荷蘭產生的，則非居民可以為稅務目的選擇荷蘭居留權。
這將使他們的全球總收入受到荷蘭稅率的影響。
或者，非居民可以選擇被歸類為部分非居民納稅人（具有部分居民稅率和部分非居民稅率）或根據荷蘭與其原籍國之間的雙重徵稅協議被歸類為非居民。
荷蘭稅務局建議保留荷蘭境內任何外國工人的借調證明原件副本。 借調證書由國外社會保障機構頒發。
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—
對於外籍工人沒有特殊的工資要求。
There are no special wage requirements for foreign workers.
Email：ams4ww@evershinecpa.com
或
荷蘭永輝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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王礼芳（Lily Wang）荷蘭籍来自福建
或
林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110
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