Working on Sint Maarten: no work permit, but wage tax, SZV premiums and a business licence

Yes, as a Dutch national you may work on Sint Maarten without your employer having to apply for an employment permit: the National Ordinance on foreign labour expressly exempts whoever is admitted by operation of law under article 3f of the admission ordinance. What it costs sits in the deductions — wage tax in brackets from 10 to 38 percent with 25 surcharge points on top, and SZV premiums of which the employee's share for sickness insurance is 4.2 percent up to a wage ceiling of NAf 120,000 a year. The find for whoever wants to start on their own: the Chamber of Commerce registers a Dutch national not born on the islands only with a finalisation letter from the ministry of TEATT, so the business licence comes before the registration, not after. The trap is the order with your admission, which asks for proof of means of support.

Do I need a work permit?

No. Article 2 of the National Ordinance on foreign labour prohibits an employer from letting a "foreigner" work without an employment permit, and the ordinance counts whoever is admitted by operation of law under that term too. But article 3 makes the exception that counts for you: the prohibition does not apply to whoever has admission by operation of law under article 3, sub f, of the National Ordinance on Admission and Expulsion — the adult Dutch national with a certificate of good conduct, accommodation and sufficient means of support. Only a national decree for reasons of economic interest could add a permit requirement to that.

The flip side is in article 5 of the admission ordinance: admission by operation of law ends for the Dutch national who no longer has accommodation and sufficient means of support. A signed employment contract is therefore, for whoever comes to work, the proof of income with the Declaration by Operation of Law, and the reason not to postpone that declaration until after the probation period.

What comes off my wages?

Your employer is the withholding agent for wage tax and registers you with SZV. The national ordinance on income tax has six brackets, and under a separate ordinance 25 surcharge points come on top of the assessment. For an income up to the annual amount of the minimum wage no tax is levied, and every taxpayer has a basic credit of NAf 1,249.

Item	What the law or SZV states
Income tax, bracket up to NAf 24,000	10 percent
Bracket NAf 24,000 to 36,000	16 percent
Bracket NAf 36,000 to 50,000	21 percent
Bracket NAf 50,000 to 75,000	27 percent
Bracket NAf 75,000 to 106,000	32 percent
Above NAf 106,000	38 percent
Surcharge points on the income tax assessment	25
ZV (sickness insurance)	12.5 percent: employer 8.3, employee 4.2, up to NAf 120,000 wages a year
AOV (old-age insurance)	13 percent: employer 7, employee 6
AWW (widows and orphans)	1 percent: employer 0.5, employee 0.5
OV (accident insurance)	0.5 to 5 percent, employer only, by risk class
Cessantia	NAf 40 per employee per year, employer

The wage ceiling of the sickness insurance is the hinge of the system: whoever earns above it falls outside the ZV and insures privately — healthcare on Sint Maarten explains what that means. And the AOV premium builds up an island pension of its own next to what you have in Dutch AOW; how the Netherlands and Sint Maarten together tax your income is in tax and penshonado.

How do I start on my own?

The Chamber of Commerce and Industry (COCI) obliges every business on the island to register in the commercial register, and makes a distinction you need to know: whoever was not born on the islands qualifies after ten years of registration on Sint Maarten or with a Dutch passport — but must first apply for a business licence at the ministry of Tourism, Economic Affairs, Transport and Telecommunication (TEATT). Only with the finalisation letter from TEATT, your passport, your ID card and your extract from the population register does COCI register you, for NAf 315.

The fees under the Business Establishment Ordinance are on the government site: a licence for a sole proprietorship costs NAf 312.50, for an NV or BV NAf 1,550, a director's licence NAf 312.50 or 625, and on submission you pay NAf 150 in processing costs that are deducted from the total. Hospitality, car rental, pharmacies and a series of other sectors also need an operational licence. Then follow the CRIB number at the Tax Administration and — as soon as you have staff — registration as an employer with SZV.

First TEATT, then the Chamber of Commerce, then the bank. COCI does not take the application without a finalisation letter, and in the Chamber's order the business account comes after the registration. Whoever reverses the order queues three times — and the TEATT desk works by appointment, with an application letter in English.

What is different from the Netherlands?

The minimum wage is an hourly wage the national ordinance sets per sector and adjusts to the price index by ministerial regulation; do not reckon with Dutch amounts. The labour market is English-speaking and tourism-driven, as the step-by-step plan already says. And whoever brings their Dutch employer along and works remotely is in a different world: then the Tax Arrangement Netherlands Sint Maarten determines who may levy, and that is a question for the tax adviser from phase 2.

In Vertrekklaar this is phase 1 of 5 of the journey, step 1.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Sint Maarten or go straight to step 1.2 in the open plan.