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Glossary

Glossary

Dutch and European employment, HR, tax, immigration, and compliance terms, explained plainly. 263 entries, reviewed regularly.

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183-Day Rule(Half-Year Rule, Days Test)Read full article →
The 183-day rule is a threshold in most bilateral tax treaties that exempts employment income from host-country tax when the employee is present for fewer than 183 days in a 12-month period.
30% Ruling(30-procentregeling, 30 percent ruling, expat tax ruling)Read full article →
A Dutch tax facility allowing qualifying foreign employees to receive up to 30 per cent of gross salary as a tax-free reimbursement for extraterritorial costs.
35-Hour Week(35 heures, durée légale du travail, French working time, loi Aubry)Read full article →
The French 35-hour week is the statutory legal working time set by the Loi Aubry reforms, above which hours are treated as overtime and attract premium pay or compensatory rest.

A

A1 Certificate(Certificate of Coverage, E101)Read full article →
An A1 Certificate confirms which EU member state's social-security legislation applies to a worker posted or working in multiple countries, preventing double contributions.
ABU(Algemene Bond Uitzendondernemingen)Read full article →
ABU is the largest Dutch trade association for staffing agencies and one of the two employer parties to the CAO voor Uitzendkrachten.
Adequacy Decision(GDPR Article 45, Adequacy Finding)Read full article →
An adequacy decision is a European Commission finding that a third country provides a level of personal data protection essentially equivalent to that of the EU, permitting free data flows.
Aerospace Talent in the Netherlands(Dutch aerospace hiring, NL aerospace recruitment)Read full article →
The Dutch aerospace talent market spans ESA/ESTEC in Noordwijk, Airbus Netherlands, and Fokker Technologies, drawing on TU Delft and regional engineering clusters.
Agent of Record(AOR, Agent of Record)Read full article →
An Agent of Record is a company authorised to manage contractual and administrative relationships with independent contractors on behalf of a client organisation.
Anw(Algemene Nabestaandenwet, General Surviving Relatives Act)Read full article →
The Anw is the Dutch survivor benefit paid by the SVB to qualifying partners and orphans after the death of an insured resident.
AOW(Algemene Ouderdomswet, Dutch State Pension)Read full article →
The AOW is the Dutch state pension, paid by the SVB from state pension age (67 in 2026), funded through wage-tax premiums on working residents.
Arbeidsdeskundige(Labour Expert, Vocational Expert)Read full article →
An arbeidsdeskundige is a certified labour expert who assesses work capacity, suitable duties, and reintegration options during long-term sickness absence.
Arbeidsovereenkomst(Employment contract, Dutch employment agreement)Read full article →
The arbeidsovereenkomst is the Dutch employment contract establishing the legal relationship between employer and employee under Book 7 of the Civil Code.
Arbeitszeitgesetz(ArbZG, German Working Hours Act)Read full article →
The Arbeitszeitgesetz (ArbZG) is the German statute capping the working day at eight hours and setting mandatory rest periods, breaks, and Sunday-working restrictions.
Arbodienst(Occupational Health Service, Arbo Service)Read full article →
An arbodienst is a certified occupational health service that supports Dutch employers with statutory duties on working conditions, absence, and reintegration.
ATS(Applicant Tracking System, Recruitment Software)Read full article →
An Applicant Tracking System is software that manages vacancies, applications, candidate data, and hiring workflows across the recruitment lifecycle.
AÜG(Arbeitnehmerüberlassungsgesetz, German Temporary Agency Work Act, Zeitarbeit)Read full article →
The AÜG (Arbeitnehmerüberlassungsgesetz) is the German statute governing temporary agency work, requiring agency licensing, equal-pay rights after nine months, and a maximum 18-month assignment limit.
Autoriteit Persoonsgegevens(AP, Dutch DPA, Dutch Data Protection Authority)Read full article →
The Autoriteit Persoonsgegevens (AP) is the independent Dutch supervisory authority that enforces the AVG and investigates data protection complaints and breaches.
AVG(Algemene Verordening Gegevensbescherming, Dutch GDPR)Read full article →
AVG is the Dutch name for the General Data Protection Regulation, the EU-wide data protection law that governs how employers and agencies handle personal data of workers.
AVV(Algemeen Verbindend Verklaring, Mandatory CAO extension)Read full article →
Algemeen Verbindend Verklaring (AVV) is the Dutch ministerial decision that extends a sector collective labour agreement to all employers and workers in that sector, including non-members.

B

Bedrijfsarts(Company Doctor, Occupational Physician)Read full article →
A bedrijfsarts is a registered occupational physician who advises employers and sick employees on fitness for work, medical causes of absence, and reintegration.
Betriebsrat(German works council, BetrVG)Read full article →
The Betriebsrat is a statutory German works council with co-determination rights over social, personnel, and operational matters in establishments with five or more permanent employees.
Bijzonder Tarief(special wage tax rate, bijzondere beloning)Read full article →
The bijzonder tarief is the special wage-tax rate applied to non-recurring pay such as bonuses, the 13th month, and holiday allowance.
Box 1(Box 1 income, taxable income from work and home)Read full article →
Box 1 is the Dutch income tax box covering taxable income from employment, self-employment, pensions, and the owner-occupied home.
Box 2(Box 2 income, substantial shareholder income, aanmerkelijk belang)Read full article →
Box 2 is the Dutch income tax box for substantial shareholders, taxing dividends and capital gains from at least a 5% stake in a company.
Box 3(Box 3 income, savings and investments tax, vermogensrendementsheffing)Read full article →
Box 3 is the Dutch tax on income from savings and investments, under transitional rules after successive Hoge Raad rulings declared the prior regime unlawful.
BSN(Burgerservicenummer, Citizen Service Number)Read full article →
The Burgerservicenummer is the 9-digit personal identifier issued to every Dutch resident, used for tax, healthcare, and employer payroll registration.

C

Candidate Experience(Applicant Experience, CX in Recruitment)Read full article →
Candidate experience is the cumulative perception a jobseeker forms across every interaction with an employer during the recruitment process.
CAO(Collectieve Arbeidsovereenkomst, Collective Labour Agreement, Dutch CLA)Read full article →
A Dutch collective labour agreement between employer organisations and unions that sets binding minimum terms on pay, hours, leave, and dismissal for a sector or company.
CAO voor Uitzendkrachten(Agency Workers CAO, Uitzend-CAO)Read full article →
The CAO voor Uitzendkrachten is the national collective labour agreement that sets pay, phase system, and working conditions for agency workers in the Netherlands.
CBAM Workforce Impact(Carbon Border Adjustment Mechanism, CBAM, Carbon Levy)Read full article →
The Carbon Border Adjustment Mechanism (CBAM) places a carbon price on imports of carbon-intensive goods into the EU, creating workforce compliance duties from 2026.
CCNL(Contratto Collettivo Nazionale di Lavoro, national collective labour agreement, Italy collective bargaining agreement)Read full article →
CCNL is Italy's sector-level national collective labour agreement, negotiated by trade unions and employer associations, setting minimum pay, hours, and conditions.
CDD(Contrat à Durée Déterminée, French fixed-term contract)Read full article →
The CDD (Contrat à Durée Déterminée) is a French fixed-term employment contract used for temporary or defined-scope work, with strict legal conditions on its use and duration.
CDI(Contrat à Durée Indéterminée, French permanent contract, open-ended contract France)Read full article →
The CDI (Contrat à Durée Indéterminée) is the standard open-ended employment contract in France, offering no fixed end date and the strongest statutory protections for employees.
Chain Liability(ketenaansprakelijkheid, WKA, supply chain liability)Read full article →
Dutch rule making a client jointly liable for unpaid wage tax, social premiums, and minimum wage owed by a hired staffing or contracting firm within the supply chain.
Codice Fiscale(Italian tax code, Italian fiscal code, CF)Read full article →
The Codice Fiscale is Italy's 16-character alphanumeric personal tax code, mandatory for all residents and non-residents engaging in any fiscal or employment activity.
Concurrentiebeding(Non-compete clause, Non-competition clause)Read full article →
A concurrentiebeding is a Dutch non-compete clause restricting an employee from working for competitors after the employment contract ends, currently governed by Article 7:653 BW.
Congés Payés(French paid leave, French annual leave, 5 weeks paid holiday France, CP)Read full article →
Congés Payés are the French statutory paid annual leave entitlement of five weeks (30 working days) per year, accrued at 2.5 days per month of actual work.
Conseil de Prud'hommes(Prud'hommes, French labour court, CPH, French employment tribunal)Read full article →
The Conseil de Prud'hommes is the French specialist labour court that resolves individual employment disputes, composed of equal elected employer and employee representatives.
Contingency Recruitment(Success-Fee Recruitment, No Cure No Pay)Read full article →
Contingency recruitment is a no-cure-no-pay hiring model where an agency is paid only when a presented candidate is successfully hired.
Contractor vs Employee Test(Employment Status Test, Worker Classification Test, ABC Test)Read full article →
A contractor vs employee test is a legal or regulatory framework used to determine whether a working relationship constitutes employment or independent contracting.
Contratto a Tempo Determinato(Italian fixed-term contract, fixed-term employment Italy, CTD)Read full article →
Contratto a Tempo Determinato is Italy's fixed-term employment contract, capped at 24 months total duration and subject to strict legal justification requirements after 12 months.
Contratto a Tempo Indeterminato(Italian permanent employment contract, open-ended contract Italy, CTI)Read full article →
Contratto a Tempo Indeterminato is Italy's open-ended employment contract with no fixed end date, providing the strongest statutory employment protections under Italian law.
Convention Collective(French collective labour agreement, collective agreement France, CCN)Read full article →
A Convention Collective is a French sectoral collective labour agreement that supplements the Labour Code, setting minimum pay scales, working conditions, and benefits for a defined industry.
COSMIC TOP SECRET(CTS, NATO Top Secret)Read full article →
COSMIC TOP SECRET is the highest NATO security classification, reserved for information whose unauthorised disclosure would cause exceptionally grave damage to NATO or member nations.
Cotisations Sociales(French social contributions, French payroll taxes, charges sociales)Read full article →
Cotisations Sociales are the mandatory French employer and employee contributions deducted from and added to gross salaries to fund the branches of the French social-protection system.
Creative Industries Hiring in the Netherlands(Dutch creative industries recruitment, NL design hiring)Read full article →
Creative industries hiring in the Netherlands centres on Amsterdam for design and advertising, with games, media, fashion, and architecture clusters in Eindhoven, Utrecht, and Rotterdam.
Cross-Border Commuter(Frontier Worker, Grensarbeider)Read full article →
A cross-border commuter is an EU worker who lives in one member state and works in another, returning home at least once a week, with special rules for tax and social security.
CSE(Comité Social et Économique, French works council, social and economic committee France)Read full article →
The CSE (Comité Social et Économique) is the mandatory employee representative body in France, replacing all previous works councils for companies with 11 or more employees since 2020.
Cyprus 50% Rule(Cyprus 50% Exemption, Section 8(23A) Exemption, Cyprus Expat Tax Exemption)Read full article →
The Cyprus 50% Rule exempts 50% of employment income from income tax for individuals earning over €55,000 per year who were not Cyprus tax residents in the prior year.
Cyprus Category F Visa(Category F Residence Permit, CY Category F, Cyprus Self-Sufficient Visa)Read full article →
The Cyprus Category F Visa is a residence permit for financially self-sufficient non-EU nationals who do not intend to take up employment in Cyprus.
Cyprus Gratuity(Cyprus 13th Month, Cyprus End-of-Service Bonus, CY Gratuity Payment)Read full article →
Cyprus Gratuity refers to a customary 13th-month or end-of-service bonus payment that is widespread in practice but not universally mandated by Cyprus statute.
Cyprus HQ Scheme(Business Facilitation Unit Cyprus, BFU Cyprus, Cyprus Fast-Track Business Activation)Read full article →
The Cyprus HQ Scheme, operated by the Business Facilitation Unit, provides fast-track registration and residence permits for foreign companies establishing operations in Cyprus.
Cyprus Income Tax(CY Income Tax, Cyprus Personal Income Tax, Cyprus PAYE)Read full article →
Cyprus income tax applies at progressive rates of 0–35% on worldwide income of tax residents, with the first €19,500 fully exempt from tax.
Cyprus IP Box Regime(Cyprus IP Box, CY IP Box, Cyprus Intellectual Property Regime)Read full article →
The Cyprus IP Box provides an 80% profit exemption on qualifying IP income, resulting in an effective corporate tax rate as low as 2.5% on eligible royalties.
Cyprus Non-Domicile Status(Cyprus Non-Dom, CY Non-Dom, Non-Domicile Cyprus)Read full article →
Cyprus Non-Domicile Status exempts qualifying tax residents from SDC on dividends, interest, and rental income for up to 17 consecutive years.
Cyprus Payroll Cycle(Cyprus Monthly Payroll, CY Payroll Filing, Cyprus PAYE Cycle)Read full article →
The Cyprus payroll cycle runs monthly, with employers required to pay salaries, deduct PAYE and contributions, and file social insurance returns by the end of each month.
Cyprus Provident Fund(CY Provident Fund, Provident Fund Cyprus, ΤΕΠ Cyprus)Read full article →
A Cyprus Provident Fund is a voluntary employer-sponsored workplace savings plan where employer and employee contributions accumulate tax-efficiently until resignation or retirement.
Cyprus Social Insurance Services(SIS Cyprus, Social Insurance Fund Cyprus, CY Social Insurance)Read full article →
Cyprus Social Insurance Services (SIS) administers compulsory contributions from employers and employees covering pensions, unemployment, sickness, and maternity benefits.
Cyprus Tax Residency(Cyprus 60-Day Rule, Cyprus 183-Day Rule, CY Tax Resident)Read full article →
Cyprus tax residency is established under either the 183-day rule or the 60-day rule, determining liability for Cyprus income tax on worldwide income.
Cyprus Termination of Employment(Cyprus Redundancy, CY Termination Payment, Cyprus Notice Pay, Cyprus Redundancy Fund)Read full article →
Cyprus Termination of Employment rules set statutory notice periods, redundancy entitlements paid via the Redundancy Fund, and severance calculation based on years of service.
Cyprus Work Permit(Cyprus Employment Permit, CY Work Authorisation, Third-Country National Work Permit Cyprus)Read full article →
A Cyprus Work Permit is the employment authorisation required for non-EU nationals to work legally in Cyprus, issued by the Civil Registry and Migration Department.

D

DAFT(Dutch-American Friendship Treaty, Nederlands-Amerikaans Vriendschapsverdrag)Read full article →
DAFT is a bilateral treaty that lets US entrepreneurs obtain a Dutch residence permit for self-employment with a minimum investment of 4,500 euros in their own business.
Decreto Flussi(Italian immigration quota decree, flussi di ingresso, annual immigration quota Italy)Read full article →
Decreto Flussi is Italy's annual government decree setting the quota of non-EU workers permitted to enter Italy for employment in a given calendar year.
Defence Industrial Base(DIB, Dutch Defence Industry, NL Defence Industrial Base)Read full article →
The Defence Industrial Base (DIB) covers companies, research institutes, and supply chains that design, build, and maintain defence systems, with a significant Dutch cluster.
Defence Sector Hiring in the Netherlands(Dutch defence recruitment, NL defence hiring)Read full article →
Defence hiring in the Netherlands centres on the Ministry of Defence, Thales Nederland, and Damen Naval, with security clearance requirements that shape timelines and eligibility.
Detachering(Secondment, Contracting-out)Read full article →
Detachering is the secondment of an employee by a specialised detachering BV to a client organisation while remaining employed by the provider.
Distributed Team(Remote Team, Geographically Dispersed Team, Virtual Team)Read full article →
A distributed team is a group of employees or contractors who collaborate on shared objectives while working from different geographic locations, often across time zones and countries.
Dual Residency(Double Residency, Dual Tax Residency)Read full article →
Dual residency arises when an individual meets the domestic tax-residency criteria of two countries simultaneously, requiring a treaty tie-breaker test to assign a single state of residence.
Dutch Labor Market Test(Arbeidsmarkttoets, Labour Market Test, LMT)Read full article →
A UWV assessment that verifies no suitable EU/EEA or Dutch candidate is available before a non-EU worker can be granted a TWV or GVVA work authorisation.
Dutch MoD Procurement Framework(DMO, Defence Materiel Organisation, Dutch Defence Procurement, Defensie Materieel Organisatie)Read full article →
The Dutch MoD procurement framework, administered by the Defence Materiel Organisation (DMO), governs acquisition of defence systems, applying national and NATO standards.
Dutch Space Ecosystem(Netherlands Space Sector, Dutch Aerospace Cluster, NSO, Delft Space Institute, TNO Space, ESA ESTEC Cluster)Read full article →
The Dutch space ecosystem covers ESA ESTEC, the Netherlands Space Office, Delft Space Institute, TNO, and primes and SMEs forming a major European space cluster.

E

EAR(Export Administration Regulations, US EAR)Read full article →
The EAR are US regulations controlling the export of commercial and dual-use items on the Commerce Control List, complementing ITAR and applying extraterritorially to Dutch exporters.
ECSS(European Cooperation for Space Standardization, ECSS Standards)Read full article →
ECSS is the European Cooperation for Space Standardization, a collaborative initiative that produces standards covering space project management, engineering, and product assurance.
Elterngeld(German parental allowance, ElterngeldPlus, Partnerschaftsbonus)Read full article →
Elterngeld is the German state parental allowance replacing 65-67 per cent of net pre-birth income for up to 14 months, payable under the BEEG to parents caring for a newborn.
Elternzeit(German parental leave, Bundeselterngeld- und Elternzeitgesetz)Read full article →
Elternzeit is the statutory German parental leave entitlement allowing each parent to take up to three years of job-protected leave per child, governed by the BEEG.
Embedded Recruitment / RPO(RPO, Recruitment Process Outsourcing, Embedded Recruitment)Read full article →
A delivery model where an external recruitment team embeds inside the client organisation to run all or part of the hiring function, typically for a fixed term and scope.
Employer Branding(Employer Brand, EVP Communication)Read full article →
Employer branding is the deliberate management of how an organisation is perceived as a place to work by current employees, candidates, and the wider labour market.
Employer of Record(EOR, EoR service)Read full article →
A third-party organisation that legally employs workers on behalf of another company, assuming all employment law, payroll, tax, and compliance responsibilities.
Energy Transition Roles(Dutch energy transition hiring, NL renewable energy jobs)Read full article →
Energy transition roles in the Netherlands span offshore wind, grid operators such as TenneT, hydrogen projects, and heat-network programmes driving demand for technical and project talent.
Entgeltfortzahlung(German continued sick pay, EFZG, Lohnfortzahlung im Krankheitsfall)Read full article →
Entgeltfortzahlung is the German statutory obligation for employers to continue paying full gross wages for up to six weeks when an employee is unable to work due to illness, under the EFZG.
EOR vs PEO(Employer of Record vs Professional Employer Organisation, EOR, PEO)Read full article →
An EOR becomes the legal employer of a worker in a foreign country; a PEO co-employs workers alongside a client company that retains legal employer status.
ESA ESTEC(European Space Research and Technology Centre, ESTEC, ESA Noordwijk)Read full article →
ESA ESTEC in Noordwijk is the European Space Agency's largest establishment, serving as the technical and engineering heart of European space activities and a major employer in the Netherlands.
ESA Procurement(ESA Geographic Return, ESA Industrial Policy, ESA Tender)Read full article →
ESA procurement uses geographic return principles that distribute contracts among member states broadly in line with financial contributions, shaping industrial access to ESA programmes.
ESOP(Employee Stock Ownership Plan, Employee Share Ownership Plan)Read full article →
An ESOP is a company-sponsored programme allowing employees to acquire ownership stakes in the employer, either through direct share purchase, grants, or a trust structure.
EU Blue Card(Europese Blauwe Kaart, Blue Card Netherlands)Read full article →
The EU Blue Card is a residence and work permit for highly qualified non-EU workers, giving cross-border mobility rights under EU Directive 2021/1883.
EU Dual-Use Controls(Dual-Use Regulation, Regulation 2021/821, EU Export Controls)Read full article →
EU Regulation 2021/821 controls the export and brokering of dual-use items, goods with both civil and military applications, across EU member states including the Netherlands.
EU Pay Transparency Directive(Directive 2023/970, Pay Transparency Directive)Read full article →
Directive 2023/970 requires EU employers to disclose salary ranges in job adverts, report pay gaps by gender, and grant employees the right to request information on comparable pay.
EU Platform Work Directive(Directive 2024/2831, Platform Work Directive)Read full article →
Directive 2024/2831 establishes a legal presumption of employment for platform workers and regulates algorithmic management, requiring transparency and human oversight.
EU Single Permit Directive(Directive 2011/98/EU, Single Permit Directive Recast, Directive 2024/1233)Read full article →
The EU Single Permit Directive harmonises a combined residence and work authorisation procedure for non-EU workers across member states, recast in 2024 to improve rights.
EU Social Security Coordination(Regulation 883/2004, Regulation 987/2009)Read full article →
EU Social Security Coordination prevents workers moving within the EU from being subject to more than one member state's social-security legislation at the same time.
EU Whistleblower Directive(Directive 2019/1937, Whistleblower Protection Directive)Read full article →
Directive 2019/1937 requires EU member states to protect persons who report breaches of EU law through internal or external reporting channels, prohibiting retaliation by employers.
Eurojust Host State Agreement(Eurojust Headquarters Agreement, Eurojust The Hague, European Union Agency for Criminal Justice Cooperation)Read full article →
The Eurojust Host State Agreement between the EU and the Netherlands establishes the legal basis for Eurojust's presence in The Hague, covering privileges, immunities, and staff conditions.
Europol Host State Agreement(Europol Headquarters Agreement, Europol The Hague)Read full article →
The Europol Host State Agreement between the EU and the Netherlands governs Europol's seat in The Hague, including the privileges, immunities, and legal status of Europol and its staff.
Exit Interview(Exitgesprek, Leaver Interview)Read full article →
An exit interview is a structured conversation with a departing employee used to capture feedback on role, management, and working conditions before offboarding completes.
Expat vs Local Hire(Expatriate Package, Local Terms, TCN Local Hire)Read full article →
The distinction between an expatriate and a local hire determines compensation, employment contract, tax treatment, and benefits for an internationally mobile employee.

F

Ferie(Italian statutory paid leave, ferie annuali, annual leave Italy)Read full article →
Ferie is Italy's statutory minimum annual paid leave entitlement of four weeks per year, guaranteed to all subordinate employees and non-waivable under Italian law.
Financial Services Hiring in the Netherlands(Dutch financial services recruitment, NL banking hiring)Read full article →
Financial services hiring in the Netherlands is shaped by DNB prudential supervision, AFM conduct oversight, and the banker's oath, spanning banks, insurers, asset managers, and fintechs.

G

G-account(G-rekening, Geblokkeerde rekening)Read full article →
A G-account is a blocked Dutch bank account from which a staffing agency can only pay wage tax and social premiums, used by hirers to discharge chain-liability risk.
Garden Leave(Gardening Leave, Paid Leave During Notice Period)Read full article →
Garden leave is the practice of requiring an employee serving a notice period to remain away from work while continuing to receive full pay and benefits until the notice expires.
GDPR Cross-Border Transfers(International Data Transfers, Chapter V Transfers)Read full article →
GDPR Chapter V restricts transfers of personal data to countries outside the EEA unless an adequacy decision, standard contractual clauses, or another approved safeguard applies.
General Healthcare System(GeSY, GHS Cyprus, General Health System Cyprus, GESY)Read full article →
GeSY is the Cyprus national health system funded by compulsory payroll contributions from employers, employees, and self-employed individuals.
Germany EU Blue Card(Blaue Karte EU, EU Blue Card Germany, Niederlassungserlaubnis Blue Card)Read full article →
The Germany EU Blue Card is a combined work and residence permit for non-EU highly qualified professionals, requiring a recognised degree and a salary above the statutory threshold.
Global Mobility Policy(International Assignment Policy, Mobility Framework)Read full article →
A global mobility policy is the formal document governing terms, entitlements, and compliance obligations for employees working internationally.
Gross vs Net Salary(Bruto netto, Bruto-netto salaris, Take-home pay)Read full article →
The difference between gross salary agreed in the employment contract and net salary paid to the employee after loonheffing, social premiums, and Zvw contributions.
GVVA(Single Permit, Gecombineerde Vergunning Verblijf en Arbeid, Combined Residence and Work Permit)Read full article →
The GVVA is the Dutch Single Permit that combines a residence permit and work authorisation into one document for non-EU workers staying longer than three months.

H

Headhunting(Direct Search, Executive Headhunting)Read full article →
Headhunting is the direct, proactive approach of currently employed professionals for a specific role, bypassing traditional job advertising.
Home vs Host Country Rules(Home Country, Host Country, Origin Country Rules)Read full article →
Home-country rules are the employment and tax obligations of the country where the employee is originally employed; host-country rules are those of the country where work is physically performed.
HR Consultancy(HR advisory, human resources consultancy)Read full article →
An external advisory service that guides organisations on HR policy, compliance, organisational design, and people strategy without taking on the employer role.
HSM Visa(Highly Skilled Migrant permit, Kennismigrant, HSM permit, Kennismigrantenregeling)Read full article →
A Dutch residence and work permit that allows non-EU nationals to work for a recognised sponsor in a skilled role above a statutory salary threshold.
Hybrid Work Model(Hybrid Working, Blended Work Model, Flexible Work Arrangement)Read full article →
A hybrid work model is a flexible working arrangement in which employees split their working time between the employer's workplace and a remote location such as their home.

I

ICC Host State Agreement(ICC Headquarters Agreement, International Criminal Court The Hague, ICC Seat Agreement)Read full article →
The ICC Host State Agreement governs the International Criminal Court's permanent seat in The Hague, setting privileges, immunities, and operational arrangements.
ICT Intra-EU Mobility(Intra-Corporate Transferee Mobility, ICT Permit Mobility, Short-Term ICT Mobility, Long-Term ICT Mobility)Read full article →
ICT Intra-EU Mobility lets intra-corporate transferees with a Directive 2014/66/EU permit from one member state work in another for short or long assignments.
INAIL(Istituto Nazionale Assicurazione Infortuni sul Lavoro, Italian Workers' Compensation Institute)Read full article →
INAIL is Italy's compulsory workplace injury and occupational disease insurance body, funded by employer contributions and providing cash benefits and rehabilitation.
IND(Immigratie- en Naturalisatiedienst, Immigration and Naturalisation Service)Read full article →
The Dutch government agency responsible for assessing applications for residence, work permits, asylum, and naturalisation in the Netherlands.
Indemnité de Licenciement(French statutory severance, French dismissal payment, indemnité légale de licenciement)Read full article →
Indemnité de Licenciement is the French statutory severance payment due to employees dismissed from a CDI after at least eight months of continuous service, calculated on length of service and salary.
Independent Contractor(Self-Employed, Freelancer, 1099 Worker, ZZP'er)Read full article →
An independent contractor is a self-employed individual who provides services to clients under a commercial contract, with no employment relationship or statutory employee rights.
Inlenersbeloning(Hirer's pay, Hirer-equivalent pay)Read full article →
Inlenersbeloning is the Dutch rule that agency workers must receive the same pay and key allowances as comparable employees at the hirer for equivalent work.
INPS(Istituto Nazionale della Previdenza Sociale, Italian National Institute of Social Security)Read full article →
INPS is Italy's principal public body administering social security contributions, state pensions, unemployment benefits, and maternity and sickness allowances.
International Organisation Staff Regulations(IO Staff Regulations, UN Common System, Coordinated Organisations Staff Rules, International Civil Service)Read full article →
International organisation staff regulations are the frameworks governing international civil servants at the UN, EU, and coordinated organisations, distinct from national labour law.
International Organisations in the Netherlands(IOs in the Netherlands, The Hague international organisations)Read full article →
The Netherlands hosts major international organisations including the OPCW, Europol, Eurojust, and the ICC, concentrated in The Hague as the international city of peace and justice.
Intra-Corporate Transfer(ICT permit, ICT Directive, Intra Corporate Transferee, Directive 2014/66/EU)Read full article →
An EU residence permit that allows non-EU managers, specialists, and trainees to transfer temporarily from a group company abroad to a Dutch group entity.
IR35(Off-Payroll Working, Chapter 10 ITEPA, Chapter 8 ITEPA)Read full article →
IR35 determines whether a contractor working through an intermediary is, for tax purposes, a deemed employee of the end client, triggering PAYE and NIC obligations.
ITAR(International Traffic in Arms Regulations, US ITAR)Read full article →
ITAR is the US regulatory framework controlling the export and transfer of defence-related articles and services listed on the US Munitions List, with extraterritorial reach affecting Dutch employers.
IVA(Inkomensvoorziening Volledig Arbeidsongeschikten, Full Disability Income Provision)Read full article →
The IVA is the full and permanent disability benefit under the WIA, paying 75% of the last daily wage to employees with little or no prospect of recovery.

J

JIVC(Joint IV Commando, Dutch MoD IT, Defensie IT)Read full article →
JIVC (Joint IV Commando) is the Dutch Ministry of Defence's central IT and communications organisation, responsible for secure ICT services across all armed services and defence organisations.
Jobs Act(Italian labour reform 2015, D.Lgs 23/2015, tutele crescenti, Legge 183/2014)Read full article →
The Jobs Act is Italy's 2015 labour reform package that introduced incrementally increasing dismissal protections for new hires and streamlined employment contract types.

K

Ketenregeling(Chain rule, Chain of fixed-term contracts)Read full article →
The ketenregeling limits successive fixed-term contracts, converting them into an indefinite contract after three contracts or three years of employment.
Kündigungsfrist(German notice period, statutory notice Germany, BGB §622)Read full article →
Kündigungsfrist is the German statutory notice period scaling from four weeks for new employees to seven months after 20 years of service, as set out in BGB §622.
Kündigungsschutzgesetz(KSchG, German Dismissal Protection Act)Read full article →
The Kündigungsschutzgesetz (KSchG) is the German statute requiring employers with more than ten employees to demonstrate a socially justified reason before terminating a contract.

L

Life Sciences & Biotech Hiring in the Netherlands(Dutch life sciences recruitment, NL biotech hiring)Read full article →
Dutch life sciences hiring clusters around Leiden Bio Science Park, Utrecht Science Park, and the Nijmegen health-tech campus, spanning biotech, pharma, and medtech employers.
Lohnsteuer(German wage tax, income tax at source Germany, EStG §38)Read full article →
Lohnsteuer is the German wage tax withheld by employers from employees' gross pay each payroll period and remitted to the Finanzamt as an advance payment against annual income tax liability.
Loonheffing(Wage tax withholding, Payroll tax Netherlands)Read full article →
The Dutch umbrella term for combined wage tax and national insurance contributions that an employer withholds from an employee's gross salary each pay period.
Loonheffingsnummer(wage tax number, payroll tax registration number)Read full article →
The loonheffingsnummer is the employer registration number issued by the Belastingdienst, required before a company can run payroll and file wage-tax returns.

M

Managed Specialist Teams(MST, sector-embedded HR teams, managed HR teams)Read full article →
A delivery model in which a vendor supplies a sector-embedded team of HR specialists who operate as an extension of the client's organisation under a managed-service contract.
Maritime Sector in the Netherlands(Dutch maritime hiring, NL shipping recruitment)Read full article →
The Dutch maritime sector covers the Port of Rotterdam, shipbuilding clusters in Zuid-Holland and Groningen, offshore services, and dredging majors, driving diverse hiring demand.
Midijob(Übergangsbereich, transitional employment zone Germany)Read full article →
A Midijob covers German employment earnings between €603.01 and €2,000 per month (2026), where reduced employee social-insurance contributions phase in to ease the transition from Minijob status.
Min-max contract(Minimum-maximum contract, Bandbreedte contract)Read full article →
A min-max contract guarantees the employee a minimum number of hours with an agreed maximum cap beyond which extra hours cannot be required.
Minijob(geringfügige Beschäftigung, marginal employment Germany)Read full article →
A Minijob is a marginal employment arrangement in Germany where monthly earnings do not exceed €603 (2026 threshold), attracting flat-rate employer contributions instead of full social insurance.
Minimumloon(Wettelijk minimumloon, WML, statutory minimum wage)Read full article →
The minimumloon is the statutory Dutch minimum wage, expressed as an hourly rate since 1 January 2024 and adjusted twice a year by Royal Decree.
MVV(Machtiging tot Voorlopig Verblijf, Provisional Residence Permit, Long-Stay Entry Visa)Read full article →
The MVV is the Dutch long-stay entry visa that allows non-EU nationals to travel to the Netherlands to collect their residence permit for stays longer than 90 days.
MVV Collection(MVV Appointment, MVV Sticker Collection, MVV Ophalen)Read full article →
MVV Collection is the embassy or consulate appointment where an approved applicant collects the MVV entry visa sticker, within three months of the IND approval decision.

N

NASpI(Nuova Assicurazione Sociale per l'Impiego, Italian unemployment benefit, indennita di disoccupazione)Read full article →
NASpI is Italy's main unemployment benefit, providing income replacement for involuntarily unemployed workers who meet minimum INPS contribution requirements.
National Insurance Contributions(NIC, NICs, National Insurance, NI)Read full article →
NICs are compulsory UK social security levies paid by employees, employers, and the self-employed, funding the state pension, NHS, and contributory benefits.
NATO SECRET(NS, NATO Secret clearance)Read full article →
NATO SECRET is the second-highest NATO security classification, applied to information whose unauthorised disclosure would cause serious damage to NATO or member-nation interests.
NBBU(Nederlandse Bond van Bemiddelings- en Uitzendondernemingen)Read full article →
NBBU is the Dutch trade association representing mainly small and mid-sized staffing agencies and is the second employer party to the CAO voor Uitzendkrachten.
NEN 4400-1(SNA certification, NEN4400, Stichting Normering Arbeid)Read full article →
The Dutch normative standard for temporary staffing and contracting firms, certifying correct wage-tax, social premium, and identification compliance to reduce chain liability exposure.
NEN 4400-2(NEN 4400-2 certification)Read full article →
NEN 4400-2 certifies foreign temporary-staffing agencies that post workers to the Netherlands, confirming they meet Dutch tax, social security, and identity obligations.
Net-of-Tax / Gross-Up(Gross-Up Calculation, Tax Gross-Up, Net Pay Guarantee)Read full article →
A gross-up is the calculation that increases a gross payment so that after all applicable taxes are deducted the employee receives a specified net amount, with the employer bearing the tax cost.
Non-Solicitation Clause(Non-Solicitation Agreement, No-Poach Clause, Anti-Solicitation Clause)Read full article →
A non-solicitation clause is a contractual provision preventing a departing employee from actively recruiting colleagues or approaching the employer's clients for a defined period.
Notice Period(opzegtermijn, Dutch statutory notice, termination notice)Read full article →
The statutory or contractual period that must elapse between giving notice of termination and the actual end of a Dutch employment contract, with different minimums for employer and employee.
NSPA(NATO Support and Procurement Agency, NATO NSPA, Capellen Agency)Read full article →
NSPA is the NATO Support and Procurement Agency, headquartered in Capellen, Luxembourg, providing NATO nations with logistics, procurement, and life-cycle support for defence systems.
Nulurencontract(Zero-hour contract, Zero-hours agreement)Read full article →
A nulurencontract is a zero-hour employment contract with no guaranteed hours, where the employee works only when called by the employer.

O

OECD Model Tax Treaty(OECD Model Convention, OECD MTC)Read full article →
The OECD Model Tax Convention is the template on which most bilateral income tax treaties are based, allocating taxing rights between residence and source countries.
Offboarding(Exit Process, Uitdiensttreding)Read full article →
Offboarding is the structured exit process that settles final pay, leave balances, benefits, and statutory notifications when an employee leaves the organisation.
Onboarding(New Hire Onboarding, Inwerken)Read full article →
Onboarding is the process of registering, inducting, and equipping a new hire during their first weeks so they meet Dutch payroll, tax, and compliance duties.
Ontbinding(Judicial dissolution, Court dissolution)Read full article →
Ontbinding is the judicial dissolution of an employment contract by the sub-district court when dismissal requires a reasonable ground that UWV cannot assess.
OPCW Host State Agreement(OPCW Headquarters Agreement, OPCW The Hague)Read full article →
The OPCW Host State Agreement governs the Organisation for the Prohibition of Chemical Weapons in The Hague, defining privileges, immunities, and employment conditions.
Oproepcontract(On-call contract, Call-up contract)Read full article →
An oproepcontract is a flexible on-call employment contract where the employer calls the worker only when needed, subject to WAB protection rules.
Opzegverbod(Dismissal prohibition, Dismissal ban)Read full article →
Opzegverbod is the statutory prohibition on dismissing employees during protected circumstances such as illness, pregnancy, or works-council service.
Orientation Year(Zoekjaar, Orientation Year Highly Educated Persons, Search Year)Read full article →
The Orientation Year (zoekjaar) is a one-year Dutch residence permit for recent graduates and researchers, allowing unrestricted work while finding qualifying employment.

P

P45(P45 form, leaver certificate)Read full article →
A P45 is the UK statutory document an employer issues when employment ends, showing gross pay and tax deducted in the current tax year for use by the next employer.
P60(P60 form, annual tax summary, end of year certificate)Read full article →
A P60 is the UK annual certificate issued by employers to employees still in post on 5 April, summarising total pay and tax deducted across the full tax year.
Partita IVA(Italian VAT number, Italian VAT registration, codice IVA)Read full article →
Partita IVA is the 11-digit Italian VAT and business identification number required by self-employed individuals and companies to invoice clients and file tax returns.
Passeport Talent(French talent visa, carte de séjour passeport talent, French HQ visa, French highly qualified migrant)Read full article →
The Passeport Talent is a French multi-year residence permit for highly skilled workers, investors, researchers, and their families, consolidating several previous visa categories into one framework.
Passive Candidate(Passive Talent, Non-Active Jobseeker)Read full article →
A passive candidate is a professional who is currently employed and not actively looking for a new role, but may consider the right opportunity if approached.
PAYE(Pay As You Earn, PAYE scheme)Read full article →
PAYE is the HMRC system requiring UK employers to deduct income tax and National Insurance from employee pay before each payment is made to the worker.
Payrolling(payroll service, payroll company, payrollbedrijf)Read full article →
A Dutch employment model in which a payroll company legally employs workers recruited and directed by a client, handling contracts, wages, tax, and statutory duties.
Payrollovereenkomst(Payroll contract, Payrolling agreement)Read full article →
A payrollovereenkomst is a contract in which a payroll company acts as the formal employer for workers recruited and managed by a client organisation.
Performance Review(Beoordelingsgesprek, Annual Appraisal)Read full article →
A performance review (beoordelingsgesprek) is a formal annual assessment in which the employer evaluates results, competencies, and future development of the employee.
Période d'Essai(French probation period, trial period France, essai professionnel)Read full article →
Période d'Essai is the French probationary period at the start of an employment contract, during which either party may terminate the relationship with shorter notice and without severance.
Permanent Establishment(PE, Vaste Inrichting)Read full article →
Permanent establishment is a fixed place of business or dependent agent through which a foreign enterprise carries on business, triggering corporate tax liability in the host country.
Personeelsvertegenwoordiging(PVT, Employee Representation)Read full article →
The personeelsvertegenwoordiging (PVT) is the lighter elected staff body for Dutch employers with 10 to 49 employees, with limited consent and advisory rights.
Plan van Aanpak(Reintegration Action Plan, PvA)Read full article →
The Plan van Aanpak is the written reintegration action plan that the employer and sick employee must agree by week eight of absence under the Gatekeeper Act.
Posted Workers Directive(PWD, Directive 96/71/EC, Directive 2018/957)Read full article →
The Posted Workers Directive sets minimum working conditions that host EU member states must apply to workers temporarily sent from another member state, including pay and working time.
Prélèvement à la Source(PAS, French PAYE, French income tax withholding, pay-as-you-earn France)Read full article →
Prélèvement à la Source is the French PAYE-style system under which employers withhold personal income tax directly from employees' net salaries each month.
Probation Review(Evaluatie Proeftijd, Proeftijdgesprek)Read full article →
A probation review (evaluatie proeftijd) is the assessment held during the statutory trial period to decide whether a new hire continues in the role.
Proeftijd(Probation period, Trial period)Read full article →
Proeftijd is the Dutch statutory probation period during which either party may end the employment contract with immediate effect and without grounds.
Psychometric Assessment(Psychometric Test, Pre-Employment Assessment)Read full article →
A psychometric assessment is a standardised test used in recruitment to measure cognitive ability, personality traits, or work-related behaviours in a structured way.
PTO(Paid Time Off, Annual Leave, Vacation Days, Personal Days)Read full article →
PTO (Paid Time Off) is employer-provided leave that an employee can take for any personal reason while continuing to receive their normal pay.

Q

Quattordicesima(fourteenth-month pay Italy, quattordicesima mensilita, summer bonus Italy)Read full article →
Quattordicesima is an additional fourteenth monthly salary payment in Italy, mandated only where the applicable CCNL provides for it, typically paid in June or July.

R

Re-integration 2nd Track(Spoor 2, Tweede Spoor, External Reintegration)Read full article →
Re-integration 2nd track (spoor 2) is external placement with another employer during long-term sickness when return to the current job or organisation is unlikely.
Recognised Sponsor(Erkend Referent, IND Recognised Sponsor)Read full article →
A Recognised Sponsor is an employer or institution approved by the IND to file residence-permit applications for foreign workers, students, or researchers under a fast-track procedure.
Reference Check(Referentiecheck, Employment Reference)Read full article →
A reference check is a structured verification of a candidate's past employment, performance, and conduct, obtained from named referees with the candidate's consent.
Relatiebeding(Non-solicitation clause, Relationship clause)Read full article →
A relatiebeding is a non-solicitation clause preventing a former employee from approaching the employer's clients, suppliers, or colleagues.
Remote Work Compliance(Remote Working Compliance, Work-From-Home Compliance, Telework Compliance)Read full article →
Remote work compliance is the set of legal, tax, and employment obligations an employer must satisfy when employees work outside the employer's principal place of business.
Restricted Stock Unit(RSU, Restricted Stock Units)Read full article →
A Restricted Stock Unit is a form of equity compensation granting an employee the right to receive company shares upon meeting specified vesting conditions, typically continued employment.
RI&E(Risico-Inventarisatie en -Evaluatie, Risk Inventory and Evaluation)Read full article →
The RI&E is the mandatory written inventory and evaluation of workplace risks that every Dutch employer must maintain under the Arbowet, with a documented action plan.
RTI(Real Time Information, Full Payment Submission, FPS, Employer Payment Summary, EPS)Read full article →
RTI is the HMRC system requiring UK employers to report pay and deductions electronically to HMRC on or before each payment date, replacing annual end-of-year returns.
Rupture Conventionnelle(French mutually agreed termination, negotiated exit France, conventional termination France)Read full article →
Rupture Conventionnelle is a French procedure allowing an employer and employee to end a CDI by mutual consent, with a mandatory severance payment and right to unemployment benefit.

S

Scale-up Talent in the Netherlands(Dutch scale-up hiring, NL tech scale-up recruitment)Read full article →
Scale-up talent in the Netherlands is concentrated in Amsterdam, Eindhoven, Delft, and Utrecht, with Techleap.nl tracking a growing cohort of high-growth technology companies.
Schengen Short-Stay Visa(Type C Visa, Schengenvisum, Short-Stay Visa)Read full article →
The Schengen Short-Stay Visa (Type C) allows non-EU nationals to stay in the Netherlands and other Schengen states for up to 90 days within any 180-day period.
Secondment vs Assignment(Secondment Agreement, International Assignment, Detachering)Read full article →
A secondment temporarily places an employee with a host entity while the home contract continues; an assignment may involve a new contract with different legal and tax consequences.
Self-Employed Residence Permit(Zelfstandig Ondernemer Visa, ZZP Residence Permit, Entrepreneur Visa)Read full article →
The Self-Employed Residence Permit is a Dutch permit for non-EU entrepreneurs and freelancers whose business serves an essential Dutch economic interest under a points-based test.
Severance vs Redundancy(Severance Pay, Redundancy Pay, Dismissal Compensation)Read full article →
Severance is compensation paid upon any termination by agreement; redundancy specifically refers to termination because a role is eliminated, often carrying statutory pay rights.
Shadow Payroll(Hypothetical Payroll, Notional Payroll)Read full article →
A shadow payroll is a notional payroll run in the host country purely to calculate and remit the correct tax withholding, without the employee receiving additional cash compensation from that country.
SMIC(Salaire Minimum Interprofessionnel de Croissance, French minimum wage, French statutory minimum wage)Read full article →
The SMIC (Salaire Minimum Interprofessionnel de Croissance) is the French statutory national minimum wage, revised annually on 1 January and automatically indexed to inflation.
SNA(Stichting Normering Arbeid)Read full article →
Stichting Normering Arbeid (SNA) is the independent foundation that administers the NEN 4400 certification scheme and maintains the public register of compliant staffing agencies.
SNCU(Stichting Naleving CAO voor Uitzendkrachten)Read full article →
SNCU is the joint-industry foundation that enforces the CAO voor Uitzendkrachten, investigating agencies suspected of underpaying or misapplying the agency-worker collective labour agreement.
Social Security Contributions(Sociale premies, Employer social charges, Werknemersverzekeringen)Read full article →
The Dutch employer and employee contributions that fund state pension, unemployment, disability, and healthcare insurance, collected through the monthly payroll return.
Sourcing(Candidate Sourcing, Talent Sourcing)Read full article →
Sourcing is the proactive identification and initial engagement of potential candidates, usually before a formal application or interview process begins.
Sozialversicherung(German social insurance, gesetzliche Sozialversicherung)Read full article →
Sozialversicherung is the German statutory social insurance system comprising five pillars covering health, long-term care, pension, unemployment, and accident risks.
Space Sector in the Netherlands(Dutch space industry, NL space hiring)Read full article →
The Dutch space sector centres on ESA's ESTEC in Noordwijk, the Netherlands Space Office, and research groups at TU Delft and SRON, with a growing New Space supplier base.
Special Defence Contribution(SDC Cyprus, AMSAM, SDC, Amyna Cyprus Tax)Read full article →
SDC is a Cyprus tax on passive income including dividends, interest, and rental income, payable only by individuals who are both Cyprus tax residents and domiciled in Cyprus.
Split Payroll(Dual Payroll, Split-Salary Arrangement)Read full article →
Split payroll is an arrangement where an employee's total pay is delivered partly from a home-country entity and partly from a host-country entity to reflect work in each jurisdiction.
Staatsgeheim Levels(Dutch State Secret Classifications, Vertrouwelijk, Geheim, Zeer Geheim, STG)Read full article →
The Dutch state-secret classification system (Staatsgeheim) defines three levels — Vertrouwelijk, Geheim, and Zeer Geheim — governing access to sensitive government information.
Standard Contractual Clauses(SCCs, Model Clauses, Standard Data Protection Clauses)Read full article →
Standard Contractual Clauses are Commission-approved contractual templates that provide GDPR-compliant safeguards for transfers of personal data from the EEA to third countries.
Start-up Visa(Startup Permit, Residence Permit for Start-ups, Startvisum)Read full article →
The Dutch Start-up Visa is a one-year residence permit for non-EU entrepreneurs launching an innovative business under the guidance of an approved facilitator.
Statutory Sick Pay(SSP, UK SSP)Read full article →
Statutory Sick Pay (SSP) is the minimum UK sick pay employers must pay eligible employees who are off work due to illness, currently £118.75 per week for up to 28 weeks (2025-26).
Stipendio Lordo/Netto(Italian gross salary, Italian net salary, busta paga, payslip Italy)Read full article →
Stipendio lordo is gross salary in Italy before deductions; stipendio netto is take-home pay after INPS contributions and IRPEF income tax withholding.
Stock Options(Employee Stock Options, ESO, Share Options)Read full article →
Stock options are rights granted to employees to purchase company shares at a fixed price (strike price) within a specified period, after satisfying a vesting schedule.
Strategic HR(strategic human resources, HR strategy)Read full article →
The practice of aligning workforce planning, organisational design, and HR policy with long-term business strategy rather than operating HR as a transactional function.

T

Talent Pipeline(Candidate Pipeline, Talent Pool)Read full article →
A talent pipeline is a curated, ongoing pool of pre-qualified candidates maintained for current or anticipated roles rather than a single vacancy.
Tarifvertrag(German collective agreement, TVöD, Flächentarifvertrag)Read full article →
A Tarifvertrag is a German collective agreement between an employers' association (or single employer) and a trade union, setting binding minimum wages and working conditions for a sector or company.
Tax Equalisation(Tax Eq, TEQ, Hypothetical Tax)Read full article →
Tax equalisation is an employer policy ensuring an assignee pays no more and no less income tax on assignment than at home, with the employer absorbing any differential.
Tax Residency(Fiscal Residency, Tax Domicile)Read full article →
Tax residency determines the country in which an individual is liable to pay income tax on worldwide income, based on domestic rules and bilateral tax treaty tie-breaker tests.
TFR(Trattamento di Fine Rapporto, Italian severance indemnity, liquidazione)Read full article →
TFR is Italy's statutory severance indemnity, accrued annually at roughly one month's gross pay per year of service and paid on termination of employment.
Third-Country National(TCN, Non-EU National, Non-EEA National)Read full article →
A third-country national is any person who is not a citizen of an EU or EEA member state, and who therefore requires a visa, residence permit, or work authorisation to live and work in the EU.
Thirteenth Month(13th month pay, Dertiende maand, Year-end bonus)Read full article →
A contractual or collective-agreement bonus equal to roughly one month's gross salary, paid once per year in addition to twelve regular monthly wages and vakantiegeld.
Total Compensation(Total Remuneration, Cost to Company, CTC)Read full article →
Total Compensation is the aggregate monetary value of all payments and benefits an employer provides to an employee, including salary, bonuses, equity, and employer-paid contributions.
Total Rewards(Total Rewards Strategy, Employee Value Proposition)Read full article →
Total Rewards is the complete set of monetary and non-monetary benefits an organisation offers employees, encompassing pay, benefits, wellbeing, development, and recognition.
Transition Payment(transitievergoeding, Dutch severance, statutory severance)Read full article →
The statutory severance payment owed by a Dutch employer when an employment contract ends on the employer's initiative, calculated at one-third of a monthly salary per year of service from day one.
Tredicesima(thirteenth-month pay Italy, tredicesima mensilita, Christmas bonus Italy)Read full article →
Tredicesima is Italy's mandatory thirteenth monthly salary payment, accrued throughout the year and paid to all employees in December, regardless of sector or contract type.
TUPE(Transfer of Undertakings, TUPE 2006, TUPE regulations)Read full article →
TUPE protects employees when the business or service they work in transfers to a new employer, automatically moving contracts on existing terms to the incoming entity.
TWV(Tewerkstellingsvergunning, Work Permit)Read full article →
The TWV is the standalone Dutch work permit issued by UWV for non-EU nationals employed for three months or less, or in categories excluded from the Single Permit.

U

Uitzendovereenkomst(Agency work contract, Temporary agency contract)Read full article →
An uitzendovereenkomst is a temporary agency employment contract under which a staffing agency hires out workers to client companies.
UK Auto-Enrolment(automatic enrolment, workplace pension auto-enrolment, AE)Read full article →
UK Auto-Enrolment requires employers to automatically enrol eligible workers into a qualifying workplace pension and make minimum contributions under the Pensions Act 2008.
UK Right to Work Check(right to work, RTW check, pre-employment check)Read full article →
UK Right to Work checks are the mandatory pre-employment verifications employers must complete to confirm a worker is legally permitted to work in the United Kingdom.
UK Skilled Worker Visa(Skilled Worker route, Tier 2 General visa, points-based visa)Read full article →
The UK Skilled Worker Visa allows overseas nationals to work for an approved sponsor in an eligible occupation, provided they meet points-based salary and skill thresholds.
UK Sponsor Licence(sponsor licence, sponsorship licence, UKVI sponsor licence)Read full article →
A UK Sponsor Licence is the UKVI authorisation an employer must hold before recruiting overseas workers on sponsored immigration routes such as the Skilled Worker visa.
UK Statutory Holiday Entitlement(annual leave entitlement, statutory annual leave, 5.6 weeks holiday)Read full article →
UK workers are entitled to a minimum of 5.6 weeks' paid annual leave per year under the Working Time Regulations 1998, equivalent to 28 days for a five-day week worker.
UK Statutory Notice Period(notice period, minimum notice, statutory notice)Read full article →
UK law sets minimum notice periods that employers and employees must give to end employment, scaling from one week after one month's service to a maximum of 12 weeks.
UK Statutory Redundancy Pay(statutory redundancy payment, SRP, redundancy pay)Read full article →
UK employees with two or more years of continuous service are entitled to statutory redundancy pay calculated on age, weekly pay, and completed years of service, up to a capped maximum.
Urlaubsanspruch(BUrlG, Bundesurlaubsgesetz, German statutory annual leave)Read full article →
Urlaubsanspruch is the German statutory minimum paid annual leave entitlement of 24 working days based on a six-day week, or 20 days on a standard five-day week, under the BUrlG.
URSSAF(Union de Recouvrement des cotisations de Sécurité Sociale et d'Allocations Familiales)Read full article →
URSSAF is the French agency responsible for collecting employer and employee social-security contributions and redistributing them to the relevant social protection funds.

V

Vakantiegeld(Holiday allowance, 8% holiday pay)Read full article →
A statutory Dutch holiday allowance equal to at least 8% of gross annual salary, paid on top of regular wages, typically disbursed in May or June.
Variable Pay(Performance-Related Pay, At-Risk Pay, Incentive Pay)Read full article →
Variable pay is any component of employee remuneration that fluctuates based on individual, team, or organisational performance rather than being fixed in the employment contract.
Vaststellingsovereenkomst(VSO, Settlement agreement, Termination agreement)Read full article →
A vaststellingsovereenkomst is a mutual termination agreement that ends employment by consent while preserving the employee's entitlement to WW benefits.
Verzuimbeleid(Sickness Absence Policy, Absence Management Policy)Read full article →
Verzuimbeleid is the written sickness absence policy that sets out how a Dutch employer registers, supports, and manages absent employees in line with the Arbowet.
VGB(Verklaring van Geen Bezwaar, Dutch Personnel Security Clearance, Dutch PSC)Read full article →
The Verklaring van Geen Bezwaar is the Dutch personnel security clearance issued by the AIVD, required for sensitive government, defence, and international organisation roles.
VVR(Verblijfsvergunning Regulier, Regular Residence Permit)Read full article →
The VVR is the regular Dutch residence permit issued by the IND to non-EU nationals for work, study, family, or other non-asylum purposes lasting longer than 90 days.

W

W-8BEN(IRS Form W-8BEN, Certificate of Foreign Status)Read full article →
The W-8BEN is a US IRS form completed by foreign individuals to certify non-US tax status and claim applicable tax treaty benefits on US-source income.
W-9(IRS Form W-9, Request for Taxpayer Identification Number)Read full article →
The W-9 is a US IRS form used by domestic contractors and vendors to provide their taxpayer identification number to a client for 1099 reporting purposes.
WAADI Registration(WAADI, Wet allocatie arbeidskrachten door intermediairs, labour allocation register)Read full article →
Mandatory Dutch registration in the Kamer van Koophandel's public register for any organisation that supplies labour to third parties, including staffing, payroll, and EOR firms.
WAB(Wet Arbeidsmarkt in Balans, Balanced Labour Market Act)Read full article →
Dutch legislation effective 1 January 2020 that rebalances permanent vs flexible work by tightening chain rules, differentiating WW premiums, and extending transition-payment entitlement.
WAB Premium Differentiation(WW-premiedifferentiatie, Lage en hoge WW-premie)Read full article →
WAB premium differentiation is the Dutch rule that charges employers a low WW-Awf premium for permanent contracts and a much higher rate for flexible contracts.
Werkgeversverklaring(Employer statement, Employer declaration)Read full article →
A werkgeversverklaring is the standardised employer statement confirming income and employment status, required by Dutch mortgage lenders.
Wet Bescherming Klokkenluiders(Whistleblower Protection Act, Wbk)Read full article →
The Wet Bescherming Klokkenluiders is the Dutch Whistleblower Protection Act that requires employers with 50+ workers to run a secure internal reporting channel and protect reporters from retaliation.
Wet VBAR(VBAR, Wet Verduidelijking Beoordeling Arbeidsrelaties, Clarification of Labour Relations Assessment Act)Read full article →
Dutch legislation clarifying when a working relationship is an employment contract rather than self-employment, replacing Wet DBA from 1 January 2026 with stricter enforcement.
Wet Verbetering Poortwachter(Gatekeeper Act, WVP)Read full article →
The Wet Verbetering Poortwachter is the Dutch law that sets out employer and employee duties to reintegrate a sick employee during the first 104 weeks of absence.
Wet WAADI(Wet allocatie arbeidskrachten door intermediairs)Read full article →
The Wet WAADI is the Dutch law that regulates the allocation of workers by intermediaries, including the equal-pay rule and mandatory registration of staffing activity at the KvK.
WGA(Werkhervatting Gedeeltelijk Arbeidsgeschikten, Return to Work Partially Disabled Scheme)Read full article →
The WGA is the partial capacity benefit under the WIA, paid to employees who are 35% to 80% incapacitated or temporarily fully incapacitated after 104 sick weeks.
WIA(Wet werk en inkomen naar arbeidsvermogen, Work and Income Capacity Act)Read full article →
The WIA is the Dutch work and income capacity law, providing disability benefits after 104 weeks of employer-paid sick leave, split between WGA and IVA tracks.
Wlz(Wet langdurige zorg, Long-Term Care Act)Read full article →
The Wlz is the Dutch Long-Term Care Act, covering intensive 24-hour care for people with chronic illness or severe disability, funded through a national insurance premium.
WOR(Wet op de Ondernemingsraden, Works Councils Act)Read full article →
The Wet op de Ondernemingsraden (WOR) is the Dutch Works Councils Act, which requires employers with 50+ workers to install a works council with consent and advice rights.
Worker Misclassification(Employee Misclassification, Misclassification of Workers)Read full article →
Worker misclassification occurs when an employer incorrectly categorises an employee as an independent contractor, avoiding statutory obligations including taxes and benefits.
Works Council(Ondernemingsraad, OR)Read full article →
The works council (Ondernemingsraad or OR) is the elected employee representative body mandatory for Dutch employers with 50 or more employees under the WOR.
WW(Werkloosheidswet, Unemployment Insurance Act)Read full article →
The WW is the Dutch unemployment benefit, paid by UWV to workers who lose their job, and funded through a WAB-differentiated premium paid by employers.

Z

Zvw(Zorgverzekeringswet, Dutch Health Insurance Act)Read full article →
The Zvw is the Dutch Health Insurance Act, requiring every resident to hold basic health cover and funded partly by an income-dependent employer contribution.
ZW(Ziektewet, Sickness Benefits Act)Read full article →
The ZW is the Dutch Sickness Benefits Act, under which UWV pays sick benefits to workers without a regular employer, such as temps, fixed-term leavers, and pregnant women.
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