ARTICLE · 10 MAY 1995

Identification Obligation and Heavy Sanctions On Default

KPMG Meijburg & Co

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NetherlandsEmployment and HR

This is contribution number 14 by KPMG Meijburg & Co regarding the identification obligation in the Netherlands and the 60% wage tax sanction on default.

As of June 1, 1994 the Act on the Identification Obligation has entered into force. This Act stipulates that in certain situations individuals should be able to identify themselves. Unlike what one might be inclined to think, this Act also has far-reaching consequences for employers, since it compels employers to establish their employees' identity on the basis of an internationally accepted passport or an European identity card if necessary supplied with a residence permit. A drivers licence is insufficient since it doesn't show the nationality of the employee.

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