Legal Status (Local Employees) Regulations 2020
Version as amended with effect from 1 January 2023
Chapter 1. General provisions
Article 1.1. Definitions
The following definitions are used in these Regulations:
- a. mission: a diplomatic representation, a consular representation or a permanent representation to an international organisation of the Kingdom of the Netherlands abroad;
- b. head of mission: the head of a mission;
- c. HDPO: the director of the Human Resources Department of the Ministry of Foreign Affairs;
- d. employer: the State of the Netherlands;
- e. employee: a person employed at a mission on an employment contract subject to local regulations;
- f. family members: an employee’s partner and dependent children;
- g. partner:
- 1°. a spouse;
- 2°. a registered partner; or
- 3°. a partner with whom an unmarried employee cohabits and runs a joint household, with a view to long-term cohabitation, on the basis of a cohabitation agreement executed by a civil-law notary stating the mutual rights and obligations of the cohabitees in respect of their cohabitation and joint household. Only one person may be deemed to be an employee’s partner at any given time. A person deemed to be an employee’s partner only loses this status on the day this person ceases to be a partner within the meaning of this point of this article;
- h. dependent children: the children of an employee or an employee’s partner, including adopted children and stepchildren, who are under 18 and for whom the employee bears full financial responsibility or more than half of the financial responsibility;
- i. mission version: a document laying out detailed regulations, based on these Regulations, specifically for the country in which a mission is located;
- j. occupational health service: the medical officer or health service designated by the head of mission to assist the head of mission in the provision of occupational health support to employees;
- k. job: the various duties to be performed by an employee by virtue of and in accordance with the instructions given to the employee by the employer;
- l. salary: the salary amount referred to in chapter 4, part 1, plus the allowances referred to in part 2 of that chapter;
- m. monthly salary: the salary amount referred to in chapter 4, part 1 relating to a period of one month, plus the allowances referred to in part 2 of that chapter relating to a period of one month, in so far as these allowances have been awarded for an open-ended period or for a period of at least five consecutive years immediately preceding the end of the employment contract;
- n. local: in the place where the mission is located;
- o. local regulation: a peremptory provision of employment law in force locally that is applicable to the employee;
- p. local usage: what is standard practice locally at the foreign representations of the United States, the United Kingdom, Germany, Canada and the European Union. If there are fewer than three of the aforementioned foreign representations in the place where the mission is located, HDPO will designate one or more other foreign representations established locally, after consultation with the head of mission;
- q. in-house emergency officer: an employee working at the mission who has been designated by the head of mission to perform the emergency service activities referred to in article 6.8 in addition to their normal duties;
- r. 3W: the director of 3W WorldWide Working (3W WereldWijd Werken) at the Ministry of Foreign Affairs.
Article 1.2. Powers
The ministers grant power of attorney and authorisation to perform juristic acts and to perform acts that constitute neither a decision nor a juristic act under private law to the Secretary-General and Deputy Secretary-General of the Ministry of Foreign Affairs, HDPO and 3W, in relation to all local employees, and to heads of mission, in relation to local employees working at their mission, pursuant to these Regulations, the regulations based on them, such as the mission versions, and any further instructions.
The ministers also authorise the officials referred to in paragraph 1 to record in the competence table that is part of the Ministry of Foreign Affairs’ administrative organisation which officials accountable to them are jointly competent to exercise the power of attorney and authorisation.
Article 1.3. Applicable law and regulations
Employment contracts and any disputes arising from them are subject to local employment law and – in so far as the following do not conflict with peremptory provisions of that employment law – to these Regulations and the mission version and other regulations adopted pursuant to these Regulations.
Provisions contained in or adopted pursuant to these Regulations which conflict with local usage may be declared wholly or partially inapplicable in the mission version.
Article 1.4. Equal treatment
The employer may not make a distinction between employees on the grounds of religion, beliefs, political convictions, race, sex, nationality, sexual orientation, civil status, a difference in working hours, or any other grounds whatsoever, unless such a distinction is objectively justified.
Any claim under this article is subject to a limitation period of six months.
Article 1.5. Mission version
3W draws up a mission version for the mission or missions in the district served by an embassy, together with the heads of mission of the embassy and any other missions in the district.
The mission version contains employment conditions and related provisions such that, in combination with the applicable employment conditions and provisions under these Regulations, it constitutes a total package of employment conditions and related provisions in accordance with local usage.
The head of mission at an embassy may, after consultation with the heads of mission of any other missions in the embassy’s district, propose an amendment to the mission version to 3W, whenever circumstances warrant this. 3W can also, after consultation with the head or heads of mission involved, take the initiative to prepare an amendment to the mission version.
Adoption, amendment or withdrawal of the mission version is carried out by HDPO. HDPO only adopts, amends or withdraws the mission version once the employee participation body at the mission or missions has been given the opportunity by the head or heads of mission concerned to give an advisory opinion. If HDPO deviates from the advisory opinion given by the employee participation body, HDPO must, via the head or heads of mission, notify the employee participation body of this in writing and give sound reasons for doing so.
The right to give an advisory opinion as referred to in paragraph 4 does not apply to:
- a. amendments to the annexe to a mission version containing the salary amounts fixed by HDPO or 3W using the instruments devised for this purpose, as referred to in article 4.1, paragraph 5;
- b. thb adoption, amendment or withdrawal of a mission version in connection with an amendment to these Regulations that entails the adoption, amendment or withdrawal of a number of mission versions.
Article 1.6. Disputes committee and courts
The Ministry of Foreign Affairs has an independent disputes committee (the LSR Disputes Committee) consisting of a chair, several alternate chairs and several ordinary members. The chair and alternate chairs do not operate under the responsibility of the employer and are members of the Dutch judiciary. The task, working methods and composition of the disputes committee are to be further determined by the Secretary-General of the Ministry of Foreign Affairs in the LSR Disputes Committee Regulations.
An employee or ex-employee can submit a dispute with the employer on the application of these Regulations or any regulations based on these Regulations to the disputes committee in writing, stating reasons. The employee or ex-employee will not incur any costs for submitting a dispute to the disputes committee.
After examining all the relevant documentation and giving the employee or ex-employee and the employer the opportunity to be heard, the committee issues a written and reasoned advisory opinion to the employer and sends a copy to the employee or ex-employee.
The employer notifies the employee or ex-employee in writing of its decision regarding whether or not to implement the dispute committee’s advisory opinion. If the employer decides to deviate from the advisory opinion, sound reasons must be given for doing so.
An employee or ex-employee who submits a dispute to the disputes committee may be assisted by an adviser.
An employee’s or ex-employee’s decision to submit a dispute to the disputes committee does not affect the employee’s or ex-employee’s right to bring the same dispute before a court in the country where the mission at which the employee or ex-employee works or worked is located or before a court in another country.
Article 1.7. Limitation period
Any claim arising from the employment contract between an employee and the employer is subject to a limitation period of five years from the date on which the claim arose, in so far as these Regulations do not provide otherwise.
Article 1.8. Notification of regulations and instructions
Regulations governing the legal status of employees and other regulations and instructions which employees must comply with in performing their duties, and amendments to such regulations and instructions, must be communicated to the employee and be deposited for inspection at a place to which the employee has access. The employee may make copies of such regulations free of charge, in so far as this is reasonably necessary.
The main points of the regulations and instructions referred to in paragraph 1 are also available in Spanish and French.
The employee must be properly informed of any regulations and instructions that are not recorded in writing.
Article 1.9. Hardship clause
The employer can, either at the suggestion of the head of mission or otherwise, exclude the application of articles of these Regulations or deviate from them for the benefit of an employee in so far as their application would be materially unfair in view of the employee’s interest in having a strong legal status and good employment conditions.
Chapter 2. Start of employment
Article 2.1. Filling vacancies
The head of mission notifies the employees at the mission, the partners of staff members posted to the mission and, if relevant, the employees of other missions within the same district and the partners of staff members posted to these missions, of vacancies at the mission entailing an employment contract for an employee and gives them two weeks to submit an application. This two-week time limit may be reduced if, in the opinion of the head of mission, the vacancy must be filled urgently.
The announcement of the vacancy includes at a minimum details of the scope and content of the job, requirements as regards qualifications and experience, salary, any special employment conditions and the closing date for applications. The inclusion in the selection procedure of a medical or psychological examination, security screening or any other examination of candidates’ trustworthiness or suitability must also be mentioned.
The vacancy may be advertised outside the mission or missions referred to in paragraph 1 once it has been established that:
- a. no persons as referred to in paragraph 1 have applied within the time limit referred to in that paragraph; or
- b. the persons referred to in paragraph 1 who applied within the time limit referred to in that paragraph are unsuitable for the vacancy or have withdrawn their candidacy.
If an employee and the partner of a staff member posted to a mission are equally suitable, the employee is to be given priority.
Notwithstanding paragraphs 1 and 3, in special cases where haste is required and there is not expected to be a suitable candidate among the persons referred to in paragraph 1, the head of mission may simultaneously announce a vacancy internally at the mission or missions referred to in paragraph 1 and advertise it externally. If a person referred to in paragraph 1 and another applicant are equally suitable, the former is to be given priority, without prejudice to the provisions of paragraph 4.
Article 2.2. Medical examination
The employer may require a prospective employee to undergo a medical examination if, in the opinion of the employer, the duties of the job to which the employment contract relates necessitate that special requirements be imposed in terms of medical suitability, including protection of the health and safety of the prospective employee and of third parties in relation to the performance of the work concerned.
The costs of the medical examination are borne by the employer. The travel and subsistence expenses necessarily incurred by the prospective employee are reimbursed in accordance with chapter 4, part 5.
Article 2.3. Psychological examination
A prospective employee may be required to undergo a psychological examination if the employer considers this desirable in view of the nature of the job to be performed.
The costs of the psychological examination are borne by the employer. The travel and subsistence expenses necessarily incurred by the prospective employee are reimbursed in accordance with chapter 4, part 5.
Paragraphs 1 and 2 apply mutatis mutandis to an employee who applies for another job at the mission or another mission.
Article 2.4. Investigation of a prospective employee’s trustworthiness and suitability
Except in the cases referred to in paragraphs 2 and 4, the employer may require a prospective employee to submit a certificate of conduct as referred to in the Justice System Data Act, or an equivalent certificate issued by the authorities of a country other than the Netherlands.
If a job other than a confidential position as referred to in section 1, subsection 1 (a) of the Security Screening Act places special demands on the person who performs it in terms of integrity or responsibility, and if a compelling general interest is served by so doing, the director of the Security, Crisis Management and Integrity Department at the Ministry of Foreign Affairs or a person designated by that director may request judicial data from the Minister of Justice and Security for the purpose of investigating the trustworthiness and suitability of the prospective employee for this job. The prospective employee may be employed in a job of this kind only if no objections to their employment emerge from the investigation. The privacy of the person involved must be adequately protected in the conduct of the investigation referred to in the previous sentence.
A person may be employed in a confidential position as referred to in section 1, subsection 1 (a) of the Security Screening Act only if a certificate as referred to in section 1, subsection 1 (b) of this Act has been issued in respect of the person concerned.
An investigation as referred to in paragraphs 2 or 3 may be conducted only if the employer is of the opinion that the person concerned is qualified and suitable for the job in question.
The costs of obtaining a certificate as referred to in paragraph 1 are borne by the employer.
Article 2.5. Engagement and probationary period
An employee is engaged for a fixed period or an open-ended period.
Upon engagement, a probationary period may be agreed in writing.
If a probationary period has been agreed, either party may terminate the employment contract with immediate effect until this period has elapsed.
The probationary period is the same for the employer and the employee and does not exceed two months.
Any clause under which the probationary period is not the same for both parties or exceeds two months and any clause under which a new probationary period is entered into that results in a combined probationary period of more than two months is null and void.
An employment contract may be entered into with the prospective employee only if that individual is permitted by the local authorities to reside in the country in question and perform the work for the mission.
The costs of obtaining a residence or work permit or comparable document are borne by the prospective employee, unless these costs must be wholly or partly borne by the employer in accordance with local regulations or local usage.
Article 2.6. The employment contract
The employment contract is entered into in writing in English, French or Spanish; if necessary a translation is added in a language of which the employee has an adequate command. In Belgium and Suriname it is also possible for the employment contract to be entered into in Dutch. The standard contracts provided by 3W must be used.
The employment contract must in any event state:
- a. the employee's surname, given names and date of birth;
- b. the starting date of employment;
- c. whether the employment contract is for a fixed or open-ended period; in the former case, the term of validity must be specified;
- d. the agreed probationary period, if any;
- e. the employee’s starting salary;
- f. any benefits granted to the employee in the form of board and lodging or other forms of payment in kind, and the associated deductions;
- g. the nature of the work the employee will normally be assigned to do;
- h. the provisions laid down in or pursuant to these Regulations which apply to the employment contract;
- i. that the employment contract is subject to local employment law.
The employment contract is subject to these Regulations and any regulations based on them as they read at the time the contract is entered into and as amended at a later date, and on any regulations replacing them.
Employees are informed in writing, if possible before employment starts, of the main aspects of their legal status, in a language of which they have an adequate command.
Chapter 3. Working hours, holiday and leave
Article 3.1. Working hours, working times and breaks
The following information is included in the mission version, with due observance of local regulations or local usage:
- a. a working times arrangement that specifies at a minimum:
- 1°. the number of working hours per week for employees;
- 2°. a schedule of the start and end of daily working times and, unless this is not in keeping with local regulations and local usage, breaks during the working day on the understanding that, provided the number of working hours is not exceeded, provisions that differ from the working times arrangement contained in the mission version may be laid down in the employment contract of:
- –. an employee who usually works at least half of their working hours at the official residence and who enters into employment on or after 1 January 2026; or
- –. a driver/senior driver or security officer/senior security officer who enters into employment on or after 1 January 2026;
- 3°. the number of days of rest and public holidays when no work is required, except as necessary in the interests of the service for special reasons;
- b. provisions concerning the determination of the allowance which employees receive if they perform their duties at times outside the working times arrangement applicable to them.
Article 3.2. Changes to weekly working hours
An employee who has worked at a mission for at least one year may request a change in the weekly working hours laid down in the employment contract.
The employee must submit such a request to the employer in writing at least four months before the change is intended to take effect. The request must state when the employee would like the change in weekly working hours to take effect, how many hours a week the employee wishes to work and how the employee would like to distribute those hours over the week.
The employer grants such requests in so far as they are not contrary to the interests of the service.
An employee may submit a new request two years after the employer has granted or rejected a request for a change in weekly working hours.
Article 3.3. Holiday
An employee is entitled to a number of hours’ holiday in accordance with local regulations and local usage. The number of annual holiday hours is stated in the mission version.
An employee who, notwithstanding the applicable working times arrangement, does not perform any duties during a calendar month will not accrue any holiday hours for that calendar month. An employee who, notwithstanding the applicable working times arrangement, only partially performs duties during a calendar month will accrue a proportionate number of holiday hours.
Paragraph 2 does not applyif the employee does not perform duties or does so only partially due to:
- a. sickness, in so far as the period during which the employee is prevented from performing duties is shorter than 13 weeks, periods of sickness being added together if they succeed one another at intervals of less than 31 consecutive days;
- b. pregnancy and maternity leave, in so far as the period of leave does not exceed 16 weeks;
- c. holiday.
The employer confirms the start and end dates of a period of holiday after consultation with the employee. Barring special circumstances, this consultation and confirmation must be done sufficiently far in advance that the employee has time to make preparations for the holiday.
The employer may, if compelling reasons exist for doing so and after consultation with the employee, alter the confirmed period of holiday. The employer must reimburse the employee for the damage incurred by the latter as a consequence of the alteration.
If an employee has unused holiday hours when the employment contract ends, the employee is entitled to receive payment for each hour at the rate of the hourly pay the employee earned immediately preceding the end of employment.
Article 3.4. Leave
An employee is entitled to leave on public holidays and special leave in accordance with local regulations and local usage.
In special cases HDPO may decide to grant more leave on public holidays than required by local regulations or local usage and reduce employees’ salary or the number of holiday hours proportionately.
After consulting with the employee participation body at the mission, the head of mission specifies annually, in accordance with local regulations and local usage, the public holidays on which employees are entitled to paid leave.
The rules governing special leave are included in the mission version.
If the mission is closed on a local or Dutch public holiday and the head of mission has not designated that public holiday in that calendar year as a public holiday on which employees are entitled to paid leave, pursuant to paragraph 3, each employee may either deduct the hours of that day from their holiday entitlement or make up the hours at a different time.
Chapter 4. Salary and other financial conditions of employment
§ 1. Job evaluation, pay scales and salary
Article 4.1. Job evaluation, pay scales, pay numbers and salary amounts
The employer assigns one of the pay scales set out in annexe 1 to each job performed at a mission.
Each pay scale consists of 16 pay numbers.
An amount, known as the salary amount, is attached to each pay number.
Salary amounts must reliably reflect usual local salaries. When salary amounts are fixed, account is taken of the nature and level of the duties to be performed, length of service, experience, other employment conditions and other factors that are typically taken into consideration locally when salaries are fixed.
The salary amounts attached to the minimum and maximum pay number of each pay scale are fixed using the instruments devised for this purpose by HDPO.
The salary amounts attached to the pay numbers between the minimum and maximum amounts referred to in paragraph 5 are fixed by dividing the difference between the minimum and maximum equally among the 16 pay numbers in the relevant pay scale.
The salary amounts are fixed whenever HDPO believes that there is occasion to do so, but in principle once a year.
The salary amounts referred to in this article are included in the mission version.
Article 4.2. Adjustments to salary amounts where these amounts are not fixed in the local currency
If salary amounts are fixed in a currency other than the local currency, HDPO may, after consultation with the head of mission, adjust them with effect from the first day of the following month if HDPO believes that devaluations, revaluations or other developments are bringing about an undesirable change in the salary amounts compared with usual local salary levels.
If a situation as referred to in paragraph 1 arises, the mission version will be amended as soon as possible with retroactive effect from the day referred to in paragraph 1.
Article 4.3. The pay scale, pay number and salary amount applicable to an employee
The pay scale applicable to an employee is the pay scale attached to the employee’s job in accordance with annexe 1.
The salary amount received by an employee is based on the applicable pay scale and pay number. At the start of employment, an employee is assigned the lowest pay number unless there are special circumstances which warrant a higher pay number. In the case of a part-time employment contract, the salary amount is reduced proportionately.
No more than once a year, an employee who has not yet reached the highest number in the applicable pay scale may be assigned the next highest pay number in that pay scale if the employer is of the opinion that the employee has performed well.
Notwithstanding paragraph 3, the employer may decide in special circumstances to assign an employee a higher pay number than the next highest in the applicable pay scale.
§ 2. Allowances
Article 4.4. Market-related allowance
The employer may, after consultation with the head of mission, grant an employee an individual market-related allowance as a supplement to the salary amount, if circumstances in the local labour market are such that this is desirablegiven the specific job requirements.
A market-related allowance is granted for a period not exceeding three years. The employer may extend the allowance for a maximum of three years at a time, after consultation with the head of mission, if the employer believes that there are reasons for doing so.
Article 4.5. Other allowances that are treated as salary
An employee is granted allowances supplementing the salary amount if this is in keeping with local regulations or local usage.
Provision for the allowances referred to in paragraph 1 is included in the mission version, stating the amount and duration thereof and the conditions under which they are granted.
§ 3. Additional remuneration
Article 4.6. Special remuneration
The employer may award an employee additional remuneration for exceptional dedication or excellent job performance. This may take the form of:
- a. a small gift;
- b. extra leave;
- c. a bonus not exceeding one month’s gross salary per calendar year;
- d. a higher pay number in the pay scale, if the employee has not yet reached the highest pay number in the applicable pay scale.
If it is in keeping with local regulations or local usage to do so, an employee will be awarded a long-service bonus. Provision for this long-service bonus is included in the mission version, stating the amount and duration thereof and the conditions under which it is awarded.
Article 4.7. Emergency service allowance
An employee designated as an in-house emergency officer as referred to in article 6.8 is entitled to an emergency service allowance immediately after the end of each calendar year if the employee has performed the emergency service duties to an adequate extent. This allowance is a percentage of the monthly salary for the highest pay number of pay scale 5 at the time of payment at the mission in question, namely:
- a. 8% for a non-specialised in-house emergency officer;
- b. 16% for a specialised in-house emergency officer who has acquired proficiency in first aid.
In addition to the allowance referred to in paragraph 1, an in-house emergency officer who has been put in charge of emergency service activities carried out by a group of in-house emergency officers receives an allowance of 10% of the monthly salary for the highest pay number of pay scale 5 at the time of payment at the mission in question immediately after the end of each calendar year in which the employee performed these duties.
An employee who performs the duties referred to in paragraphs 1 and 2 for a period of less than twelve months is granted a proportion of the applicable allowance.
An employee who performs duties as an in-house emergency officer at times outside the applicable working times arrangement receives overtime pay of 125% of the hourly pay for the highest pay number of pay scale 5. The applicable provisions on overtime in the mission version do not apply to such duties.
An employee who has served as an in-house emergency officer for a number of years is entitled to an anniversary bonus. This bonus is a percentage of the monthly salary for the highest pay number of pay scale 5 at the time of payment at the mission in question, namely:
- a. 13% after five years;
- b. 16% after ten years;
- c. 19% after fifteen years and every five years thereafter.
Article 4.7a. Stand-by allowance
Employees who, in the interests of the service and in accordance with the employer’s written instructions, are regularly or fairly regularly required to be on stand-by outside the working times fixed for them in order to perform work immediately upon being called up are granted an allowance for each hour that they are on stand-by.
The allowance paid for hours when the employee is on stand-by is a percentage of the hourly pay to which the employee is entitled and is calculated as follows:
- a. 5% for weekday hours, and
- b. 10% for hours at weekends or on public holidays, on the understanding these percentages are calculated on no more than the hourly pay applicable to pay number 15 of pay scale 7.
Notwithstanding paragraphs 1 and 2, the employer may, after consultation with the employee, choose to compensate the employee by awarding the following amounts of leave: 1.5 hours’ leave for stand-by duty of 24 hours on a weekday and 2.5 hours’ leave for stand-by duty at the weekend or on a public holiday. Proportionate compensation is awarded for stand-by duty of less than 24 hours.
The leave referred to in paragraph 3 may be taken within six months of the date on which it is awarded by the employer. Leave that is not taken is forfeited after expiry of this period, unless the interests of the service prevented the employee from taking the leave, in which case the employee will receive payment in lieu of that leave.
§ 4. Fixing of gross salary and payment of gross or net salary
Article 4.8. Fixing of gross salary
An employee’s salary is fixed as a gross amount.
The contributions to be remitted by the employer that are payable by the employee pursuant to article 5.3, or the amounts to be withheld pursuant to article 5.5, paragraph 2 or article 5.6, paragraphs 1 and 2 (a) are in any event deducted from the gross salary.
Article 4.9. Payment of gross or net salary; local tax liability
If salary is not taxable under the Salaries Tax Act 1964, it is paid net. The net salary is calculated by deducting from the salary amount referred to in article 4.8, paragraph 1:
- a. the contributions or amounts referred to in article 4.8, paragraph 2; and
- b. the amount of tax owed locally by the employee on the salary; or
- c. the amount of tax that the employee would owe locally if the local tax authorities levied the tax payable locally on the employee’s salary without taking into account any personal deductions the employee or their family members would have been entitled to.
The tax owed on the salary locally is remitted by the employer to the local tax authorities.
If, following a recommendation by the head of mission or otherwise, HDPO concludes that local circumstances are such that the employee should be responsible for withholding and remitting tax owed locally on salary to the local tax authorities, this will be included in the mission version. In this event, employees are responsible for remitting tax owed locally on their salary to the local tax authorities and, notwithstanding paragraph 1, their salary is paid gross. If so requested by the head of mission or 3W, employees are required to show each year that they have remitted tax owed locally on their salary to the local tax authorities.
If an employee is responsible for remitting tax owed locally to the local tax authorities but fails to do so, 3W may decide, notwithstanding paragraph 3, to pay the employee’s salary net. In this event, the salaries tax owed locally by the employee, as referred to in paragraph 1, is deducted from the salary referred to in paragraph 3.
If salary is paid net on the basis of paragraph 4 but the employee remits tax to the local tax authorities and can show this, the employee will be reimbursed for the amount demonstrably remitted.
The head of mission or 3W may provide the competent local authorities with a statement of the salary earned by the employee, as well as of the tax remitted locally on the salary by the employer and other information relevant to the levying of tax.
Article 4.10. Payment of net salary; Dutch tax liability
If salary is taxable under the Salaries Tax Act 1964, it is paid net. This net salary is calculated by deducting from the salary amount referred to in article 4.8, paragraph 1:
- a. the contributions or amounts referred to in article 4.8, paragraph 2; and
- b. the amount of tax that the employee would owe locally if the local tax authorities levied the tax payable locally on the employee’s salary, without taking into account any personal deductions the employee or their family members would have been entitled to.
Salaries tax owed in the Netherlands is remitted directly to the Dutch tax authorities by the employer.
In calculating the amount of salaries tax owed in the Netherlands, the employer takes account of the general tax credit and employment tax credit prescribed in the Salaries Tax Act 1964 or comparable tax credits, by whatever name they are known.
If, at the written request of the employee, the employer has decided to disregard the credits referred to in paragraph 3 in the calculation referred to in that paragraph despite the employee being eligible for these credits, both the amount referred to in paragraph 1 and an additional amount, equal to the difference between the amount of salaries tax owed in the Netherlands and the lower amount of salaries tax that would have been owed if the employee had not requested that the credits referred to in the previous sentence be disregarded, will be deducted from the employee’s salary as referred to in article 4.8, paragraph 1.
If the employer has remitted too much salaries tax to the Dutch tax authorities, the employee is required to cooperate in claiming a refund of the excess tax from the Dutch tax authorities. If the employee fails to cooperate, an amount equal to the excess tax will be withheld from the employee’s salary.
Article 4.11. Payment of gross or net salary; double tax liability
If salary is taxable both locally and in the Netherlands, article 4.9 applies mutatis mutandis.
Salaries tax owed in the Netherlands is payable and remitted by the employer.
Paragraph 5 of article 4.10 applies mutatis mutandis.
§ 5. Official travel and travel for the purposes of training
Article 4.12. Official travel and travel for the purposes of training; general provisions
Instructions to undertake an official trip or a trip for the purposes of training are issued by the employer.
The starting and ending points of an official trip are decided by the employer.
Reimbursements received from third parties of the costs referred to in this part are deducted from the reimbursements to which entitlement exists pursuant to this part.
Claims for the costs referred to in this part must be submitted in a manner prescribed by the employer.
An employee who fails to submit an expense claim within three months of the trip during which the expenses were incurred forfeits the right to reimbursement.
Article 4.13. Extension of official travel or travel for the purposes of training
An employee undertaking an official trip or a trip for the purposes of training may, if necessary in the employer’s opinion, arrive at the destination up to 24 hours before the work or training begins in order to acclimatise.
If, in the event of an official trip or a trip for the purposes of training, alternative travel arrangements would lead to significant savings for the service, any additional days of travel this entails are deemed to be in the interests of the employer, provided that the employee agrees to any such extended period of travel and continues to perform their duties during the extended period of travel or takes leave in so far as the hours during the extended period of travel would otherwise have been working hours.
Should a situation as referred to in paragraph 1 or 2 arise, the additional accommodation and other subsistence costs will be reimbursed in accordance with this part.
It is permitted to extend official trips or trips for the purposes of training for private purposes, on condition that:
- a. the employee submits a request in writing and the employer approves it before departure;
- b. the extension is for a maximum of 72 hours;
- c. the extension is at the beginning or end of the trip; and
- d. any additional costs for travel and accommodation are borne by the employee and any savings accrue to the employer.
Official trips or trips for the purposes of training may not be extended for private purposes if the employee has been given permission to arrive at the destination earlier in accordance with paragraph 1.
Article 4.14. Compensation for delays and loyalty programmes
Entitlements to compensation from a travel company on account of delays during official travel or travel for the purposes of training accrue to the employer. The employee must afford the employer the cooperation that can reasonably be expected of the employee in enforcing such claims.
Benefits gained from loyalty programmes arising directly from official travel or travel for the purposes of training accrue to the employer, unless the employee, in accordance with the employer's instructions, uses them for subsequent official travel.
Article 4.15. Tickets and bookings
Tickets and bookings for overnight accommodation for official travel or travel for the purposes of training must be requested by the employee or, with the prior written permission of the employer, respectively bought or made by the employee as soon as possible, but in any case no later than 21 calendar days before departure. If this is not possible, the employee must explain why in writing to the employer.
Tickets are issued or reimbursed for travel on a predetermined date. If special circumstances give cause to do so, the employer may permit the purchase or reimbursement of an undated ticket.
The employer can indicate to the employee which facility or facilities should be used for overnight stays.
Article 4.16. Travel costs
The employer decides what modes of transport are to be used on official trips and trips for the purposes of training. The costs of travel by public transport, by boat or by air are reimbursed on submission of supporting documents.
The following travel costs are also reimbursed:
- a. the cost of transport between the station, port or airport of arrival and the final destination on the outward and return journeys;
- b. airport charges;
- c. porter costs; and
- d. supplements for special trains, costs of seat reservations and sleeper compartments in trains and extra baggage costs, if the interests of the service or the conditions of travel so warrant.
In the event of a lengthy official trip or trip for the purposes of training, the employer may give the employee permission to make one or more short visits home. Such a visit does not constitute an interruption of official travel.
Travel costs incurred for a visit home are reimbursed on submission of supporting documents, provided that and in so far as the journey is undertaken by public transport, by air or by boat in the lowest fare class, as agreed with the employer.
Article 4.17. Public transport, air, official vehicle or employee’s own vehicle
Official trips and trips for the purposes of training are to be undertaken by public transport if:
- a. this is possible;
- b. the journey time by public transport is no more than eight hours or the journey time by public transport is more than eight hours but less than one-and-a-half times the journey time by air; and
- c. the employer is of the opinion that travel by public transport would not be unreasonably arduous in the light of special local circumstances or the employee’s personal circumstances.
The journey time is calculated from the employee's place of work to the destination, including the journey to and from a station or airport and including waiting time (checking-in time).
The employee will be provided with a ticket. With the prior permission of the employer, employees may purchase tickets themselves and be reimbursed for the actual cost incurred up to the price of the ticket to which they are entitled on the basis of this article.
The employee is entitled to travel abroad by train at the employer’s expense in:
- a. first class or equivalent in the case of official travel;
- b. second class or equivalent in the case of travel for the purposes of training;
- c. in so far as a ticket is available for that class.
The employer decides, in the light of local circumstances, whether an official trip or a trip for the purposes of training that cannot or, having regard to paragraph 1, need not be undertaken by public transport may be undertaken in an official vehicle, the employee’s own vehicle or by air.
An employee undertaking an official trip is entitled to travel by air in business class or equivalent at the employer’s expense if the total flying time is six hours or more and a ticket for the journey is available in that class.
An employee undertaking a trip for the purposes of training is entitled to travel by air in economy class or equivalent at the employer’s expense.
Notwithstanding paragraph 6, an employee undertaking a trip for the purposes of training with a total flight time of 21 hours or more is entitled to travel at the employer’s expense:
- a. in economy plus class or equivalent if a ticket for the journey is available in that class; or
- b. in economy class or equivalent with an optional one-night stopover during the journey. In the case of a one-night stopover, the employee will receive an allowance towards the costs of accommodation.
For the purposes of paragraphs 5 and 7, the total flying time of the longest flight will be taken into account.
With due regard for paragraphs 5, 6 and 7, the ticket provided to the employee, or the cost reimbursed, will be for a direct flight where available for the journey. If the flying time of a direct flight is more than six hours, the employer may, with due regard for paragraphs 5, 6 and 7, deviate from this if the cost of an indirect flight is at least € 350 less than that of a direct flight and the journey time is at most four hours longer than that of a direct flight.
The employer may allow an employee flying in economy class or equivalent to claim the cost of using a business lounge at an airport if there are special reasons for doing so and if the employee submits a reasoned request.
Article 4.18. Hired vehicle or taxi
If, in the opinion of the employer, it is in the interests of the service for an employee to use a hired vehicle or a taxi during an official trip, the associated costs will be reimbursed in full.
Article 4.19. Subsistence costs
Subsistence costs are costs necessarily incurred by an employee for meals, accommodation and minor expenses during an official trip or a trip for the purposes of training.
Subsistence costs are reimbursed on the basis of the lists of rates for subsistence costs that apply to Dutch civil servants in:
- −. appendix 7 List of rates for subsistence costs on official trips abroad (‘Tarieflijst verblijfkosten buitenlandse dienstreizen’) of the collective labour agreement for central government (CAO Rijk) for stays outside the Netherlands; and
- −. part 10.2 Official trips in the Netherlands of the collective labour agreement for central government (CAO Rijk) for stays within the Netherlands.
The allowance for subsistence costs comprises:
- a. an hourly component: an allowance for minor expenses equal to 1.5% of the amount for other costs specified in the list of rates for each hour of travel;
- b. an accommodation component: reimbursement of the actual costs of accommodation up to the maximum amount per night specified in the list of rates. If no supporting document can be submitted to demonstrate that accommodation costs were incurred at an establishment intended for the purpose, an amount of € 11.34 will be reimbursed for each night’s accommodation up to a maximum of four nights per trip;
- c. a breakfast component: an allowance for breakfast equal to 12% of the amount for other costs specified in the list of rates for each period between 06.00 to 08.00 during the trip;
- d. a lunch component: an allowance for lunch equal to 20% of the amount for other costs specified in list of rates for each period between 12.00 and 14.00 during the trip;
- e. a dinner component: an allowance for dinner equal to 32% of the amount for other costs specified in the list of rates for each period between 18.00 and 21.00 during the official trip.
The meal allowances may only be claimed if costs were incurred for meals at an establishment intended for that purpose.
If a supporting document is submitted for the costs of accommodation and breakfast that does not show which part of the costs were for accommodation and which part for breakfast, the costs shown on the document will be reimbursed as long as they do not exceed the sum of the accommodation component and the breakfast component.
There is no entitlement to reimbursement of subsistence costs:
- a. for travel of less than four hours' duration;
- b. for the air travel portion of a journey, with the exception of costs necessarily and demonstrably incurred for meals on board;
- c. for a visit home as referred to in article 4.16, paragraph 3, with the exception of the parts of the journey that relate to travel between the places of temporary stay and permanent residence.
The employer may grant a lower allowance for subsistence costs than under the rules referred to in paragraph 3 if an employee undertakes frequent official trips and if the employer deems that this is warranted in view of the nature of the work or the travel conditions.
If an employee is away on an official trip lasting more than 60 days in order to perform temporary duties at or from a specific location, entitlement to reimbursement of subsistence costs relating to the employee’s temporary stay at or near this location will, in any event as of the 61st day of the trip or earlier if the employer considers this appropriate, consist of the following amounts:
- a. half of the allowances referred to in paragraph 3;
- b. reimbursement of actual accommodation costs, not exceeding the amount for the accommodation component referred to in paragraph 3.
If an employee can provide supporting documents demonstrating that due to special circumstances reimbursement under the rules referred to in paragraph 2 is insufficient to cover subsistence costs incurred during an official trip, the employer may allow the employee to claim some or all of the additional costs.
Article 4.20. Benefits in kind provided by the employer
If during a trip an employee incurs costs for employer-provided overnight accommodation, these costs will be reimbursed. If the employer-provided accommodation is not used, there will be no entitlement to reimbursement of costs incurred for accommodation elsewhere.
Reimbursement cannot be claimed for the cost of meals if, during a trip, the employer has provided an opportunity to take meals either free of charge or for payment, unless the employee was unable to make use of this opportunity and can demonstrate this.
Article 4.21. Reimbursement of other costs relating to official travel or travel for the purposes of training
An employee who undertakes an official trip or a trip for the purposes of training lasting at least seven days, including days spent in transit, is eligible for reimbursement of the costs necessarily incurred to launder clothes the employee expects to wear again during the trip.
An extension of the period of travel for private purposes as referred to in article 4.13, paragraph 4 is not taken into account for the purposes of paragraph 1.
An employee who undertakes an official trip or a trip for the purposes of training is eligible for reimbursement of the costs of vaccination and medication prescribed by the occupational health service in so far as such costs are not reimbursed under health insurance or otherwise.
The costs incurred for work-related national and international telephone calls in connection with a trip will be reimbursed on submission of supporting documents.
Article 4.22. Clothing costs
If climatic conditions or other special circumstances in a country that will be visited in the course of an official trip or a trip for the purposes of training differ significantly from those in the country where the employee works, the employer may grant an allowance to the employee towards the demonstrably and, in the opinion of the employer, necessarily incurred costs of special clothing and equipment.
The allowance is equal to half of the costs necessarily incurred. The maximum allowance for each calendar year is € 453.78, consisting of € 226.89 for locations with a tropical climate and € 226.89 for locations with a polar climate.
Article 4.23. Costs related to sickness, accident or the loss, theft of or damage to luggage
If an employee demonstrably incurs necessary costs during an official trip or a trip for the purposes of training as a result of sickness or an accident, the employer can set an amount for the reimbursement of these costs.
If an employee demonstrably incurs necessary costs as a result of the loss, theft of or damage to luggage the employee needed to take on the official trip or trip for the purposes of training, the employer can set an amount for the reimbursement of these costs. The maximum amount reimbursed for the costs of the loss, theft of or damage to luggage is € 2,268.90 per trip.
§ 6. Reimbursement of other costs
Article 4.24. Reimbursement of hospitality and other costs
If an employee carries out hospitality activities at the request of the employer and incurs costs in doing so, these costs will be fully or partially reimbursed in accordance with the applicable rules at the mission on the reimbursement of hospitality costs. These costs will be charged to the designated budget for hospitality activities at the mission in question.
An employee will receive reimbursement or a contribution not referred to in these Regulations if this is in keeping with local regulations or local usage.
Provision for reimbursements or contributions as referred to in paragraph 2 is included in the mission version, along with details on the amount and duration thereof and the conditions under which they are granted.
Article 4.24a. Homeworking allowance
An employee who works from home with their manager's permission is entitled to a homeworking allowance if the employee:
- a. works exclusively from home that day and for a period of at least four hours;
- b. is not eligible under local law or under another arrangement provided by the employer for a comparable allowance or a tax exemption in connection with the costs of working from home on that day; and
- c. is not eligible for an allowance or public transport pass for travel between home and work or a meal allowance on that day.
The homeworking allowance per day is equal to 10% of the gross hourly pay corresponding to the highest pay number of pay scale 7 that applies on the date of payment at the mission where the employee works.
If an employee does not claim the homeworking allowance within six months after the month in which they worked from home, entitlement to the homeworking allowance will lapse.
Article 4.25. Indemnification
The employer may provide fair indemnification to an employee, except in the cases referred to in paragraph 2.
If an employee becomes permanently disabled or dies in the course of carrying out their duties at the mission or during an official trip, as a consequence of an occupational sickness or work-related accident as referred to in article 5.10, paragraph 3, the employer will, on request, award a one-off payment to the employee or, as the case may be, to the employee’s surviving partner or dependent children in accordance with paragraphs 3 to 7.
In the event of permanent disability the payment is not more than 3 times the gross salary amount applicable at the mission concerned to the maximum pay number of pay scale 7, multiplied by 12. In the event of death the payment is 1.5 times the gross salary amount applicable at the mission concerned to the maximum pay number of pay scale 7, multiplied by 12.
The payment is inclusive of any payments made under insurance policies taken out or reimbursed by the employer.
The payment is paid net and is grossed up for the purposes of the applicable local or Dutch tax law. Chapter 4, part 4 applies mutatis mutandis.
The amount of the payment to be awarded in the event of permanent disability depends on the degree of disability and is determined, subject to the above-mentioned maximum, in accordance with the criteria of the American Medical Association’s Guides to the Evaluation of Permanent Impairment (AMA Guides).
In the event of death, the payment referred to in paragraph 3 may be increased by the employer as it considers reasonable and fair if a life insurance policy taken out on the life of the employee does not pay out because the death is a consequence of an act of war or the like directly connected with the performance of duties for the employer. An act is deemed to be an act of war or the like if the event leading to the accident is normally uninsurable.
§ 7. Setoffs and payments
Article 4.26. Setoffs
Amounts owed by the employee to the employer may be set off against amounts owed by the employer to the employee.
Article 4.27. No payment if duties not performed
No salary or other payments are owed in respect of a period during which the employee has not performed the stipulated work in so far as these Regulations or the mission version do not provide otherwise.
Article 4.28. Currency; fixing and payment
An employee’s financial entitlements under these Regulations are fixed and paid in the usual local currency unless these Regulations determine otherwise.
Notwithstanding paragraph 1, financial entitlements may be fixed or paid entirely or partly in a different currency if HDPO considers there are reasons for doing so.
If an entitlement is fixed in one currency and paid in another, it will be converted on the basis of the exchange rate for payments to third parties applied at the time of payment by the Director of the Financial and Economic Affairs Department of the Ministry of Foreign Affairs.
Payments under these Regulations are made in the country where the mission is located.
The salary amount referred to in article 4.3, paragraph 2 is paid monthly. The frequency and dates of other payments, such as allowances, are included in the mission version.
Chapter 5. Social provisions, occupational health support, sickness and pregnancy
§ 1. Social provisions
Article 5.1. General
The obligatory and standard social provisions that are applicable are laid down in the mission version.
§ 2. Employees to whom the local social security system is applicable
Article 5.2. Registration with the local social security authorities
If the participation of the employee in the local social security system is compulsory or if participation is possible and HDPO considers it advisable, 3W must arrange for the registration of the employee with the local authorities.
The employee will arrange for registration as referred to in paragraph 1 instead of the employer if this is in keeping with local regulations or local usage.
Article 5.3. Payment of contributions to the local social security authorities
The contributions owed under the local social security system are paid by the employee or the employer in accordance with local regulations or local usage.
The contributions owed are remitted by 3W to the local authorities concerned, unless it is in keeping with local regulations or local usage for the employee to do so, in which case the employee remits them.
§ 3. Employees to whom the Dutch social security system is applicable
Article 5.4. Registration with the Dutch social security authorities
If the Dutch social security system is applicable to an employee, 3W arranges for the registration of the employee with the relevant authorities in the Netherlands.
Article 5.5. Payment of contributions to the Dutch social security authorities
The employer’s and employee’s contributions and national insurance contributions that are payable are remitted by 3W to the relevant authorities in the Netherlands.
The amount that the employee would pay in social insurance contributions if the local social security system were applicable is withheld from the employee’s salary.
The amounts referred to in paragraph 2 are fixed on the start date of employment and fixed anew every year on 1 January.
§ 4. Employees to whom neither the Dutch nor the local social security system is applicable
Article 5.6. General
If the employee is unable to participate in either the local or the Dutch social security system, the amount that the employee would have to pay in social insurance contributions if the local social security system applied is withheld from the employee’s salary.
If the situation referred to in paragraph 1 occurs, the mission version may provide that:
- a. notwithstanding paragraph 1, none or only part of the amount that the employee would have to pay in social insurance contributions if the local social security system applied is to be withheld from the employee’s salary;
- b. all or part of the amount which the employer would pay in social insurance contributions if the local social security system applied to the employee is to be paid to the employee.
The mission version also stipulates to what extent the employee and any surviving dependants may still claim old age pension, surviving dependants and invalidity provisions under chapter 9.
§ 5. Occupational health support
Article 5.7. General provisions and computer glasses
The head of mission is responsible for the occupational health support provided to employees. The head of mission is assisted by the occupational health service in providing such support.
The head of mission, after consulting with the employee participation body at the mission, designates an occupational health service and then notifies the employees accordingly.
Employees, either individually or collectively, may be given instructions by or on behalf of the occupational health service on how to maintain, restore and improve their own fitness to work. Employees are required to follow such instructions, with the exception of instructions to undergo an invasive medical procedure.
The head of mission may pay a contribution towards the cost of buying computer glasses if an eye examination shows that the employee needs computer glasses to perform their duties.
Article 5.8. Medical examination
An employee may consult the occupational health service directly about work-related health problems. An employee may also request the employer to arrange for an examination by or on behalf of the occupational health service. The cost of the consultation and examination are borne by the employer.
The employer may instruct an employee to submit to a medical examination by the occupational health service:
- a. if, in the employer’s opinion, there are good grounds for doubting that the employee is in a good state of health;
- b. if the employee has proved to be no longer fully fit to perform their duties and it is necessary to ascertain whether this is due to medical factors and, if so, whether the employee may be deemed fit to perform a different job; or
- c. to ascertain whether a situation exists as referred to in article 5.12 (a), (b), (c), (d), 2° or 3°.
The employee is required to cooperate with such a medical examination.
The employer may suspend any employee whose physical or mental condition is determined, by means of an examination as referred to in paragraphs 1 or 2, to be such that the continued performance of duties by the employee is not in the interests of the employee, of the service or of third parties involved in the performance of those duties.
§ 6. Medical expenses
Article 5.9. Contribution towards medical expenses
If HDPO is of the opinion that the applicable social security system provides insufficient cover, or none at all, for necessary medical expenses in the country in which the mission is located, and:
- a. if the employee takes out a health insurance policy locally, the employee will be granted a contribution towards the premium; or
- b. if the employer takes out a health insurance policy locally, the premium will be deducted from the employee’s salary, with the exception of a contribution towards medical expenses to be granted to the employee, in accordance with local regulations and local usage.
The amount of the contribution towards medical expenses and any further conditions are laid down in the mission version.
The health insurance policy referred to in paragraph 1 is a policy that provides cover solely for medical expenses incurred in the country where the mission is located and possibly also for medical expenses incurred in another country where the amount reimbursed is not higher than if the medical expenses had been incurred in the country where the mission is located. The insurance referred to in the previous sentence is chosen on the basis of what is most economical for Dutch central government, while at the same time making reasonable allowance for the employee’s interest in having adequate insurance and for local conditions and local usage.
Medical expenses for which reimbursement is not received pursuant to paragraph 1 are not eligible for reimbursement by the employer.
If HDPO is of the opinion that the applicable social security system provides insufficient cover, or none at all, for necessary medical expenses in the country in which the mission is located, and that there is no reasonable possibility of taking out an insurance policy as referred to in paragraph 1, the employee will be granted a contribution towards medical expenses necessarily incurred in the country in which the mission is located, in accordance with local regulations and local usage, if the employee is not entitled to reimbursement of these costs on other grounds. If such a situation arises, further conditions and rules concerning this matter will be included in the mission version. The mission version can provide that a contribution in respect of medical expenses will be deducted from the employee’s salary.
An employee is entitled to a contribution in accordance with paragraphs 1 or 4 for family members if the family member’s income from employment or a business in the calendar year in question does not exceed the employee’s salary.
An employee must submit a request for a contribution pursuant to paragraph 4 within six months of the end of the calendar year to which the request relates. If the employee fails to do so, the right to a contribution will be forfeited.
The head of mission may determine that an employee is to receive an advance on the contribution referred to in paragraph 4.
A part-time employee is entitled to a proportionate part of the contribution payable under paragraphs 1, 4 and 5 to a full-time employee.
The head of mission may permit the employee, following the end of the employment contract, to continue participating at the employee’s own expense in the health insurance policy taken out by the employer, provided that the insurer allows this. The previous sentence applies mutatis mutandis to the members of the employee’s family. The head of mission may set conditions for such participation.
Article 5.10. Reimbursement of medical expenses in the event of a work-related accident or occupational sickness
If the sickness that has caused an employee to be unfit to work has arisen from a work-related accident or an occupational sickness, the employer will reimburse all medical expenses that the employee continues to bear that the employer considers to have been necessarily incurred in the country in which the mission is located.
If a work-related accident takes place during an official trip outside the country of the mission where the employee works, the employer will also reimburse medical expenses necessarily incurred outside the country in which the mission is located.
The following definitions apply for the purposes of this article:
- a. occupational sickness: a sickness that is largely due to the nature of the duties that an employee is instructed to perform or to the special circumstances in which they must be performed and that is not significantly attributable to the employee’s fault or carelessness;
- b. work-related accident: an accident that is largely due to the nature of the duties that an employee is instructed to perform or to the special circumstances in which they must be performed and that is not significantly attributable to the employee’s fault or carelessness.
§ 7. Sick pay
Article 5.11. Continuation of salary payment in the event of sickness
Employees who are not fit to perform their duties due to sickness receive their full salary or a percentage of their salary, in accordance with local regulations or local usage, for a given period, with effect from the first day on which they are unfit to perform their duties.
The mission version specifies whether sick employees receive their full salary or a percentage of their salary and for how long.
If an employee does not work the same number of hours each week, the salary for the purpose of paragraph 1 is considered to be the average salary the employee earned over the thirteen calendar weeks immediately before becoming unfit to work due to sickness.
De raadpleging van dit document komt niet in de plaats van het lezen van het oorspronkelijke Staatsblad of de Staatscourant. Wij aanvaarden geen aansprakelijkheid voor eventuele onnauwkeurigheden die voortvloeien uit de omzetting van het origineel naar dit formaat.
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