Foreign controlled enterprises in The Netherlands

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Financial details

Employee benefits expense

Employee benefits expense are defined as the total remuneration, in cash or in kind, paid by the employer to the employee (permanent and temporary employees, as well as home workers) for work performed by the employee during the reference period. Employee benefits expense also include taxes and social contributions borne by employees that are retained by the unit, and compulsory and voluntary social contributions borne by employers.
Employee benefits expense consist of:
- wages
- employer statutory social security costs.
Included is the total remuneration paid during the reference period, whether paid on the basis of working time, output or piece rate, and whether the payment is regular or not. Included are all gratuities, workplace bonuses, productivity bonuses, gratuities, thirteenth month payments (and such fixed bonuses), payments to employees in connection with severance, housing, transportation or living expenses, family allowances, commissions, attendance allowances, overtime or night shift allowances, etc., as well as taxes, social security contributions and other amounts owed by employees and withheld at source by employers.
Also included are the employer's statutory social security costs, which include social contributions borne by employers for pension, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances and other schemes. These costs are included regardless of whether they are schemes established by law, collective bargaining agreement, individual employment contract or on a voluntary basis.
Payments for temporary workers are not included in employee benefits expense.