The ExpatiseTM HR Global Mobility & Compliance course aims to develop knowledge and understanding of Dutch law in an international context, to use solution-focused applications, to gain practical expertise and skills in the independent management of standard processes, to build up a network of peers to share experiences/ exchange information, and to learn where to find reliable information sources and service providers.
The course consists of 7 modules and combines live online or in-person classroom meetings with online learning:
Module 1: The HR Global Mobility Function & Intercultural Competences
Course objective General: Understanding the dynamics in cross-border company activities, developments in the role that Human Resource Management in general and the HR Global Mobility function in particular fulfil within that framework, the positioning of the HR GM function within one’s organisation and the interests of stakeholders that are involved.
Course objective Compliance: Knowing the fields of knowledge the HR GM function covers; understanding the interests of involved stakeholders and the implications of non-compliance for each of these stakeholders.
Course objective Intercultural Competences: Knowing what culture entails, how cultural differences manifest themselves, why it is important to deal with cultural differences and the characteristics and skills required for this.
Module 2: International Employment Law
Course objective General: Recognizing the characteristics of an employment contract; being able to distinct the formal, material and economic employer; knowing how to determine which labour law system applies and which judge is authorised.
Course objective Dutch Employment Law: Understanding which issues can arise from cross border deployment; knowing the components a Dutch employment contract consists of; knowing what employer's obligations and employee's obligations entail; understanding issues arising from termination of the employment contract in an international context.
Course objective Assignment Structuring: Knowing the differences between the Termination, Secondment, Suspension and Dual employment construction and understanding which construct to apply.
Module 3: Dutch Labour Migration Law
Course objective Visa & Residence: Understanding the Dutch system regarding C-visa and D-visa, Residence permit, Van der Elst, OCVF, Registration.
Course objective Work permit TWV: Understanding the Dutch system regarding waivers, regular TWV procedure and its conditions and exemptions, application procedures, accompanying family members, sponsor requirements, non-compliance and enforcement.
Course objective Knowledge Migration: Understanding the Dutch system regarding Highly Skilled Migrant Regulation, application procedure, accompanying family members, sponsor requirements, non-compliance and enforcement.
Module 4: International Employment Tax
Course objective General: Understanding the tenet of Fiscal Residence, Employer, Double Tax Avoidance; understanding tax liability, withholding of wage taxes, and the role of the employer.
Course objective Reimbursement of Extraterritorial Costs: Understanding the Work related costs Scheme (WKR), and 30% Facility.
Course objective Capita Selecta: Understanding the importance of Foreign Wage Components, Permanent Establishment, Cost Allocation from a GM point of view.
Module 5: International Social Security
Course objective General: Understanding the importance of social security in an international context; understanding the tenet of fiscal residency, permanent establishment, (formal/ economic) employer, etc.; understanding the system of coordination of European social security systems and the concept of Social Security treaties.
Course objective Determination Rules: Knowing how to interpret and apply European Social Security legislation and bilateral Social Security treaties with the Netherlands; understand what triggers mandatory social security in the host country.
Course objective Dutch Social Security schemes: Understanding the Dutch mandatory system of employee and resident insurances and their coverage, capped/ uncapped contributions, the role of the employer in the Social Security system, the Dutch Voluntary Social Security, compliance requirements.
Course objective International Health Care insurance: Understanding the determination rules regarding mandatory health insurance according to European legislation and bilateral treaties.
Module 6: Special Work Relations & International Payroll
Course objective Special Work Relations: Understanding challenges of working with self-employed persons and recruitment/ staffing agencies in an international context, and third party vendors/ consultants.
Course objective International Payroll: Understanding the concept of payroll taxes and withholding, payroll compliance, the concept of global payroll, shadow payroll, split payroll, and hypotax.
Module 7: Final assessment & presentation of certificates
All-encompassing examination game.