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You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Financial administration
An accurate financial administration provides you with the information you need to take the right decisions. The big advantage of a digital financial administration is that it provides insight into your most important financial processes at any time, whether this is the invoices, salary payments or bank changes.
Financial insight
You want to take the right decisions, based on trustworthy and clear management information. You want to have access to all your financial data, 24/7, in order to determine your position and be able to adjust where necessary.
Global compliance partnering
Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

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30% Ruling Important Changes to the 30% Ruling per 1 January 2024

On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

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Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
Corporate finance
Finding a suitable match at the most optimum terms. That, in a nutshell, aptly describes the objective of mergers and acquisitions. To most businesses mergers or acquisitions are not standard daily practice. It is, however, for the professionals at Grant Thornton! Seeking their services will add value instantly.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Transaction services
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities? How do I capitalise on synergies following an acquisition? Am I not offering too much? These are all good questions when you’re buying or selling a business. It’s a transaction that concerns significant amounts, impacts your future, and therefore must be executed properly. We provide a solid foundation for your decisions.
Valuation, investigation & dispute services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?

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Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Pre-audit services
Pre-audit services is all about making the company’s entire financial administration ready for checking before the external accountant begins his/her audit of the annual accounts.
SOx law implementation
The SOx legislation dictates that management is structurally accountable for reporting on the internal control relevant to the financial statements.

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Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
Customs
Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
Human Capital Services
Do your employees determine the success and growth of your organisation? And are you in need of specialists which you can ask your Human Resources (HR) related questions? Human Resources (HR) related questions? Our HR specialists will assist you in the areas of personnel and payroll administration, labour law and taxation relating to your personnel. We provide you with high-quality personnel and payroll administration, good HR guidance and the right (international) advice as standard. All this, of course, with a focus on the human dimension.
Innovation & grants
Anyone who runs their own business sets themselves apart from the rest. Anyone who dares stick their neck out distinguishes themselves even more. That can be rather lucrative.
Tax technology
Driven by tax technology, we help you with your (most important) tax risks. Identify and manage your risks and become in control!
Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
Sustainable tax
In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
Cryptocurrency and digital assets
In the past decade, the utilization of blockchain and its adoption of a distributed ledger have proven their capacity to revolutionize the financial sector, inspiring numerous initiatives from businesses and entrepreneurs.
Streamlined Global Compliance
Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.

International business

Expanding into new international markets can be challenging. Where should you expand, how and when? As an international business adviser we can help!

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Expand into new markets
Do you seek for opportunities in the global business arena? Whether you are about to open a new office in a foreign country or considering an international acquisition, you need certainty of making the right choices for your company. Global expansion isn’t always as simple as it sounds. The good thing is that we’re here to help!
Expanding your business in the Netherlands
International expansion is an important step. The Netherlands can be your gateway to Europe for doing business abroad. But why you should choose the Netherlands?
Global contacts
Wherever you choose to do business, you want access to people with the best ideas and critical thinking that will enable you to grow your business at home and abroad.

Legal services

Our corporate lawyers can advise and support you with regard to a wide range of areas at both national and international level.

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Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
Small company or large multinational: in any company your people are of the utmost importance for your business. Employment brings with it many issues in many areas and often has legal consequences. For big strategic, but also for more everyday questions about employment law, our lawyers are ready to help you out. Also for questions about international employment law. Do you have your own HR department? We’ll gladly assist them. We deliver bespoke services and are there when you need us.
Sustainable legal
Sustainability is more than a buzzword - it is the core of our legal advice towards sustainable success. From drafting sustainable contracts, integrating sustainable HR policies and ESG due diligence within our M&A practice to advising on ESG and other (national and international) legislation: we prefer to be pragmatic and proactive in helping your business.

Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

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Types of leave

Which legal types of leave are employees entitled to?

By:

Anne Hofman,

Melissa Overbeek

24 Apr 20245 min read

Which legal types of leave are employees entitled to?

With all the periodic updates in leave entitlements... are you still able to oversee the different types of leave? What rights do your employees have, and what does this mean for you as an employer? We provide an overview of the statutory leave entitlements (based on a full-time employment contract).

Contents

Pregnancy and maternity leave (female employee)

Your pregnant employee is entitled to a total of 16 weeks of paid leave. This leave is divided into pregnancy leave and maternity leave:

Pregnancy Leave
Your employee can take this leave 4 to 6 weeks before the expected due date.
Childbirth Leave
Your employee can take this leave 10 to 12 weeks after giving birth.

Together, these periods should add up to a total of 16 weeks. During this leave, the employee will receive benefits from the Employee Insurance Agency (UWV), up to the maximum daily wage.

Please note: If your employee is expecting twins or multiple births, she is entitled to a total of 20 weeks of leave.

Paternity leave (partners)

The partner of the pregnant employee is entitled to paternity leave after the birth.

The duration of this leave is equal to the employee's weekly working hours.
The partner must take this leave within 4 weeks after the birth.
You, as the employer, must fully pay for this leave.

Additional paternity leave (partners)

After taking paternity leave, the partner is entitled to additional paternity leave.

The duration of this leave is 5 times the number of weekly working hours.
The partner must take this leave within 6 months after birth.
UWV pays 70 percent of the salary (up to the maximum daily wage) during this leave.

Paid paternity leave (both parents)

As from August 2nd, 2022, both parents are entitled to paid parental leave.

The duration of this leave is 9 weeks.
Parents must take this leave within the child's first year of life.
UWV pays both parents 70 percent of the maximum daily wage during this leave.

Unpaid parental leave (both parents)

In addition to paid parental leave, both parents are entitled to unpaid parental leave.

The duration of this leave is 17 weeks.
Parents may take this leave after they have taken the 9 weeks of paid parental leave.
This leave lasts until the child's eighth birthday.

Adoption or foster care leave

If your employee adopts a child or takes in a foster child, they are entitled to leave.

The duration of this leave is 6 weeks.
Your employee must take this leave within a period of 26 weeks (either spread out or consecutive).
The leave can be taken from 4 weeks before the child enters the family, and lasts until up to 22 weeks after the child’s arrival.
UWV pays 100 percent of the salary, up to the maximum daily wage during this leave.

Emergency leave or short-term absence leave

Your employees are entitled to emergency leave or short-term absence leave for urgent, unexpected, or special personal situations. For example, a suddenly ill child or a burst water pipe at home. If your employee is in a situation that is beyond their control and it's a valid reason to take this type of leave, you must grant time off. It is not possible to refuse this. To regulate this properly, you can make additional agreements with your employees in the employment contract or the personnel handbook regarding the conditions for taking emergency leave.

This leave can last from a few hours to a few days, depending on the situation.
You must fully pay the salary during the leave.

Short-term and long-term care leave

Your employee can take short-term care leave, when they need to care for a relative, for a short period, or long-term care leave when the care lasts for a longer period of time.

Short-term care leave:

The duration is a maximum of 2 times the number of hours your employee works per week, utilized on an annual basis.
UWV pays 70 percent of this leave (up to the maximum daily wage).

Long-term care leave:

The duration is a maximum of 6 times the weekly working hours per year.
The hours taken for long-term care leave are unpaid.

What about accruing vacation days during leave?

With the exception of unpaid leave and parental leave, your employee continues to accrue vacation days during the various types of leave. If your employee works part-time and/or has been employed for less than a year, you calculate the vacation days proportionally.

New forms of leave?

The Dutch advisory body, the Social and Economic Council (“SER”), advised the government on all these types of leave. The SER believes that the current regulations are too complex. The new cabinet should simplify the leave regulations for employees into a new 'Social Leave Act'. According to the SER, the cabinet should combine all leave possibilities into three categories:

Care for children
Care for relatives
Personal leave

Besides these three categories, the SER also recommends simplifying the current leave regulations and bringing the funding into better balance. Simplified legislation should relieve the administrative burden on you as an employer and encourage your employees to take leave. This, in turn, leads to better performance and less absenteeism.

We'll keep you informed!

We will, of course, closely monitor the developments for you and keep you informed as soon as there is more clarity on this matter.

Do you have any questions about leave regulations? The employment lawyers at Grant Thornton are happy to help!

Which legal types of leave are employees entitled to?

Pregnancy and maternity leave (female employee)

Paternity leave (partners)

Additional paternity leave (partners)

Paid paternity leave (both parents)

Unpaid parental leave (both parents)

Adoption or foster care leave

Emergency leave or short-term absence leave

Short-term and long-term care leave

What about accruing vacation days during leave?

New forms of leave?

We'll keep you informed!

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Which legal types of leave are employees entitled to?

Pregnancy and maternity leave (female employee)

Paternity leave (partners)

Additional paternity leave (partners)

Paid paternity leave (both parents)

Unpaid parental leave (both parents)

Adoption or foster care leave

Emergency leave or short-term absence leave

Short-term and long-term care leave

What about accruing vacation days during leave?

New forms of leave?

We'll keep you informed!

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