In some cases we apply the ET – regeling scheme.

The ET – regeling scheme is only for temporary workers which are recruited outside of Holland. So if you are already working in Holland this does not apply on you.

The ABU “Collective Labor Agreement for temporary workers” includes a scheme that makes it possible to exchange gross wages for untaxed allowances and benefits for the so-called extraterritorial costs. These are the extra costs (ex. housing) of temporary workers from outside the Netherlands who (temporarily) work in the Netherlands. Only the wages that are above the legal minimum wage can be used for this. Once a labor migrant is permanently established in the Netherlands and his social center is also located in the Netherlands, ET – regeling scheme can not be applied. In addition, there is a maximum term of this scheme. At present, the scheme may be applied for a maximum of 5 years. After 5 years, exchanges may no longer take place, ET costs will be deducted from the net wage. Pay attention, this is 5 years after the first working day in The Netherlands.