Looking for a captain or crew for inland shipping?
We work with almost 300 captains, helmsmen and sailors. Contact us today and we will immediately look for the right person for your ship.
Financial and administrative processing
For staff who are on board with you on a temporary, or permanent basis under contract, we are your employer and take over all financial and administrative obligations from you.
At ACM we work in compliance with the ‘Wet Aanpak Schijnconstructies’ (WAS), which has been in force since 1 July 2015. This Act prevents a number of very common but undesirable constructions such as evasion of the Dutch minimum wage, fictitious employment relationships, sham constructions and various migration constructions.
In addition, at ACM we offer the option of using a G account of the Tax and Customs Administration with which we pay VAT and wage tax.
A G-account, what is it and how does it work?
When hiring crew for a Dutch inland shipping vessel, you can make use of the Tax and Customs Administration’s (Belastingdienst) G-account. This is a special, blocked account with which ACM can only pay the VAT and payroll taxes to the tax authorities.
When you deposit the due payroll taxes into the blocked G-account, the Belastingdienst cannot hold you liable if no contributions or payroll taxes are paid. The responsibility for this lies with ACM.
In practice this works very simple. On the invoice you receive from ACM you will find a complete description of the crew and the number of days they were on board. At the bottom of the invoice you will see the total amount of the invoice. You pay this amount to two different bank accounts. One amount to the G-account (21% VAT and 30% of the amount excluding VAT). The rest you pay into the normal bank account of ACM. These two different amounts are clearly indicated on the invoice.
For more information about your liability for payroll taxes and turnover tax when hiring staff, please consult the website of the Belastingdienst.