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Does an employer legally have to offer a written employment contract to the employee?

An employer is not legally required to sign an employment contact with the employee, but a statement of terms should be provided. However, it is advisable to have a signed employment contract, before the employment commences. 

The tax authorities will request a copy of the employment contract in case an application for the 30% ruling is filed and the IND will also want to see that the relation between employer and employee is properly arranged. Besides that other organisations may also want to see proof of the employment and for the employee it is of course better to have a signed contract to prevent any discussions. If a Collective Labour Agreement is applicable which states that an employment contract must be provided in writing, the employer will have to do that. 

If the employee has worked for the employer for three months (for at least 20 hours per week) the employment law assumes that there is an employment contract. 

Expatax can help drafting an employment contract. 

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