Salary Split

An employee working in both the Netherlands and other countries is usually liable for wage taxes and social security in more than one country. This would normally lead to double taxes, but tax treaties and other national and international laws and regulations aim to prevent such inconvenience. For this reason, salary split will in most cases be beneficial for the employee. Therefore payroll should be performed as a salary split in the relevant countries with communication between the local payroll administrations.

Salary split requirements

Payroll may differ depending on the period and the situation, but it should always meet the regulations regarding international transfer pricing:

  • Well-captured agreements
  • An employee must actually work abroad for employers there
  • An employee must answer to a foreign employer
  • Salary must be in line with the quality and quantity of the work
  • There should be evidence to demonstrate the amount of days spent abroad (travel calendar)

With Arvode, you are guaranteed of the right administration, carried out in collaboration with the tax advisor and the foreign payroll administrations.


Expat Payroll

Sending your employees to work abroad or having international employees come to The Netherlands can be a complex task. It requires specific expertise and in-depth knowledge. Arvode can take care of the complex and time consuming payroll.

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30% Ruling

The 30% ruling is an interesting option for companies to attract international employees (expats) to their company in The Netherlands. You can either offer this ruling or opt for reimbursements of extraterritorial costs. Whichever option you choose, Arvode can provide the correct payroll service.

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Shadow Payroll

When you have staff from abroad or you send your employees abroad, it might be necessary to run a shadow payroll. There are many reasons to set-up a shadow payroll of which the following are most common; the employee remains socially insured in the country of origin by applying for a certificate of coverage or tax equalization.

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