Administrative obligations in the Netherlands for employers established abroad

21 March 2023

Are you an employer established outside of the Netherlands and do you have a temporary posting or assignment in the Netherlands? Then The Act on the Employment Conditions of Workers Posted in the EU might apply to you.

Portretfoto van Clea Cremers
Written by:
Clea Cremers Global mobility specialist | Tax
Administration for employers established abroad

The Act on the Employment Conditions of Workers Posted in the EU allows The Netherlands Labour Authority  to inspect whether foreign employers are in compliance with the most important employment laws in The Netherlands.

Who is considered to be an employer in the Netherlands?

According to Dutch national law you are considered to be an employer abroad if you:

  • come to the Netherlands with your own personnel to carry out a posting or assignment;
  • second employees temporarily from a multinational company to a branch of the same company or group in the Netherlands; or
  • as a foreign temporary employment agency, make temporary agency workers available in the Netherlands, for a period of time.

Administrative obligations for employers established abroad

In case there is an obligation to notify, this notification has to be done before starting work in the Netherlands.

Besides the obligation to notify, employers abroad have the obligation to provide data and information to The Netherlands Labour Authority at request. This data amongst all relates to the identity of the person submitting the notification, the details of your company, an assigned contact person in the Netherlands, the details of the Dutch service recipient, the sector in which you will be working in the Netherlands, the address/place where the work will be performed, the expected duration of the work, the identity of the person responsible for payment of salary/wage, the identity of employees. Besides this an A1 Certificate of Coverage should be present at location or any other evidence that shows social security contributions are paid for.

If you don’t notify or notify incorrectly a fine may be imposed in case of an inspection or work place visit by The Netherlands Labour Authority.

Find out more?

ABAB Global Mobility Services has in-house expertise for legal and tax support for employers and expats. Please contact Clea Cremers, global mobility specialist - tax, by phone +31 (0)77-3217715 or send Clea an e-mail.

Do you have any further questions or require further advice? Our specialist will gladly assist you!

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Portretfoto van Clea Cremers
Global mobility specialist | Tax