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The employer may reduce the tax base for the remuneration of the posted worker by 30% of the value of the daily allowances. The provisions also prescribe the possibility of reducing the social security contribution base of the seconded employee. In this article, we will present the institution in question and explain how to apply it.
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In the Netherlands, as in other EU countries, there is an obligation to notify the posting of employees. Failure to comply with this obligation results in negative consequences – both for the posting employer and the counterparty to which the workers are seconded. Therefore, it’s extremely important to know how to properly make the application.
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Very often, persons starting work in Germany are surprised that Zeitkonto is used to settle their working time. Indeed, Polish law doesn’t provide for such a solution. For this reason, we encourage you to read our article. We explain here what Zeitkonto is.
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Persons going to work in a country other than the one where they have tax residence are afraid that income earned abroad will be taxed twice, i.e. in the country of residence and in the State in which the work is carried out. In order to avoid such a situation, an appropriate method of avoiding double taxation should be used. The provisions of double taxation conventions and the provisions of relevant acts determine the method which is applicable in a given case.
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Very often, people going to work in one of the EU or EFTA countries are accompanied by the fear that they won’t be able to benefit from medical assistance during their trip. These concerns are unfounded. The legislation provides for several types of documents entitling to use health care services. Below we will explain how the different documents differ from each other and to which health care services they give right.
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As of 1 July 2023, the provisions changing the salary slip template became applicaple in France. A new item has been introduced to the pay slip: “net social amount”. Seemingly, the change in question isn’t drastic. However, this modification is of a great importance in reality. Why? We will explain it later in this article.
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On 1 July 2023, an increase in unemployment benefits in France occurred. The change in question is caused by very high inflation.
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On 23 May 2023, a draft law on the posting of drivers in road transport was adopted by the Council of Ministers. This project aims to adapt the Polish provisions related to the secondment of drivers to EU solutions included in the so-called Mobility Package. The proposed changes in Polish legal regulations cover both carriers based in Poland and drivers sent abroad by them, as well as transport companies from other countries, directing their employees to carry out road transport operations in the territory of the Republic of Poland.
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Groups of companies are created by enterprises with capital ties. These links are very strong. Therefore, it’s very common to post workers between enterprises belonging to the same group. If the secondment takes place to an entity belonging to a group of entrepreneurs and located in another Member State, it must fulfil the requirements determined in EU law.
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In Germany, taxpayers are divided into tax classes. Belonging to a given tax class affects the amount of income tax. Therefore, it’s worth finding out what tax classes are.
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The EHIC Card is the most well-known document giving entitlement to treatment abroad. It gives the right to receive medical care only to the extent necessary. This means that the scope of treatment authorised by the EHIC is quite narrow. If you are planning a longer stay abroad, it’s better to obtain a document that will guarantee the possibility to benefit from medical care services in a much wider scope than the EHIC card. The S1 document is such a certificate.
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On 1 January 2023, a significant change to the rules on French withholding tax occurred. According to the new provisions, in certain strictly defined cases, the withholding tax mechanism is replaced by the mechanism of deducting the advance directly from the taxpayer’s bank account. In this article, we will take a closer look at the new legal regulation.
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