PHILIPSBURG, Sint Maarten – Member of Parliament George Pantophlet says that he has been receiving numerous complaints about employers who are refusing to issue pay slips to their employees. This unfortunately is not a new phenomenon. He wants to direct these employers to book 7 of the civil code article 1615 n relating to number 14 the flexibilization of the labor laws under 2.2 Obligation pay slips which reads as follows; Old regulation.
Let me inform you that the articles are in Dutch so the following is freely translated by my person;
Under the old regulation there was no explicit regulation to give a pay slip to the employee. What did exist however was the obligation of the employer to give the employee every calendar year a statement of the earned wages or a wage card and the withheld taxes and premiums.
The New Regulation reads as follows;
As of August 1, 2000 the employer is obligated to at every wage payment give the employee a written and detailed pay slip. The pay slip has to mention the following:
The wage amount and what it consists of; all amounts that has been withheld from the wages;
The employee’s minimum loan which they are entitled to or applicable to them on the grounds of the National Ordinance on the Minimum loan; the name of the employer and employee; the date entered into service; the period over which the salary is calculated. (Here ends the free translation).
By not giving employees their pay slips, in my opinion can be interpreted as tax evasion. It is a deprivation of revenues to government which in turn restricts them from executing the tasks as prescribed in the Constitution of St. Maarten’s articles 18-22 and more. It is in the interest of the people of this island that businesses and individuals pay their taxes as established by law.
And may I remind Employers as to the purpose of the Stimulus relief plan. It is not the intention for government to pay the salaries of your employees, it is to support you where you fall short, hence the words payroll support. I am receiving constant complaints from employees who are being told that their Employer is saying they can only pay what the government gives. I repeat that the Employer is responsible for 100% of his/her employee’s salary.
When requesting payroll support from government, they have to submit the required information, one being that their taxes and premiums are up to date. Based on the information submitted government will determine what percentage of support will be given.
Keep in mind that you will be audited in the future to determine whether you have complied.
These are critical times and it reinforces the need for all of us to do our part. St. Maarten will bounce back again.