Obligation to report foreign employees becomes mandatory in the Netherlands

10 February 2021

As of 1 March 2020, foreign service providers within the European Economic Area (EEA) and Switzerland will be required to notify temporary work in the Netherlands using the online reporting system of the Dutch Social Insurance Bank (Sociale Verzekeringsbank - SVB). Any activities starting in the Netherlands on or after 1 March 2020 must be reported through this online system.

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Clea Cremers Global mobility specialist | Tax
Entrepreneur puts signature under reporting obligation

Mandatory notification

The notification needs to include, among other things, information about the relevant employee, the location and duration of the activities. In addition, it needs to include information about the recipient of the services. Missing information can be added afterwards.

Obligation to report cross-border work

The reporting obligation can apply to all cross-border work activities, such as contracting work, temporary agency work or intra-group assignments. The obligation will also apply to self-employed workers in risk areas like agriculture and the construction and manufacturing industries.

Exceptions to the reporting obligation

There will be exceptions, and certain activities will be completely exempted from the reporting obligation. An example is business meetings during a period of no longer than thirteen consecutive weeks in 52 weeks. A limited reporting obligation applies to certain other activities, such as the work of service providers in the border area, employing no more than nine people.

Avoid penalties

Not complying with the reporting obligation could lead to a penalty to both the foreign employer, the self-employed person and the commissioner (recipient of the services). The SZW (Ministry of Social Affairs and Employment) Inspectorate will audit the reporting obligation. You need to examine in due time whether this reporting obligation impacts your organisation as well. Avoid penalties and ensure that this reporting obligation is taken into account in your organisation's processes.

More information

Would you like more information? Please contact Clea Cremers, senior tax advisor, by phone +31 (0)77-3217715 or send Clea an email.

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Global mobility specialist | Tax