Notification obligation for foreign employers in the Netherlands

13 November 2023

If your company is located in an EU/EEA country or in Switzerland, and if your company seconds or sends employees to the Netherlands, then the Posted Workers in the European Union (Working Conditions) Act [Dutch WagwEU] imposes far-reaching obligations. You need to take these into account before you start your activities.

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Loes van Baast Global mobility specialist | Tax
Flags of motification obligation for foreign employers in the Netherlands

Notification obligation

As a service provider who is obligated to notify, you must report to the online point of contact for foreign workers. You must indicate which activities you will be carrying out and when. You are a service provider who is obligated to notify if you, as a foreign employer:

  • Bring your own staff to the Netherlands to work temporarily;
  • Second employees of a foreign branch office to a Dutch branch office of this group;
  • You are a foreign temporary employment agency and you make temporary workers available to work in the Netherlands temporarily.

A self-employed person can also be obligated to notify under certain circumstances.

The report is then checked by the service recipient (customer/principal). Both parties can be fined up to €12,000 per person for not submitting or checking a report.

Obligation of information, administration and designation

The WagwEU also imposes certain obligations of information, administration and designation. In addition to the report, you as a foreign contractor must keep the following documents available on site during the deployment of the workers:

  • Copy of the employment agreement;
  • Copy of the contractor/customer agreement;
  • Passport;
  • Payslips;
  • Overview of working hours;
  • Proof of salary and social contributions payments.

Anything else?

Employees temporarily employed in the Netherlands are entitled to certain Dutch employment conditions. Regardless of which law you have declared applicable to the employment relationship, you are obligated to pay the employees in accordance with Dutch employment law for at least the following points:

  • 'Hard core' employment conditions from Dutch labour law or collective labour agreements (declared generally binding) up to twelve months (possibility of extension to a maximum of eighteen months), for example minimum wage, holidays, working and rest times, equal treatment and working conditions;
  • 'Extensive hard core' employment conditions after twelve (or eighteen) months; all Dutch employment conditions, except pension and dismissal protection. Employees who qualify as a temporary worker (working under the direction and supervision of the customer) are directly entitled to the extensive hard core option.

More information

Would you like to know more about and/or support with the Dutch Posted Workers in the European Union (Working Conditions) Act? Contact Loes van Baast, Global mobility specialist - tax, by calling +3140-2942601 or send Loes an email.

Do you want to know more about the notification obligation? Our specialist will gladly assist you!

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Global mobility specialist | Tax