07.Jan.26

Netherlands tightens the rules on EORs

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The Dutch Senate has approved the WTTA Act, a new authorisation regime that means temporary labour suppliers (including staffing agencies, MSPs and EORs) can only operate if they hold a permit. The stated goal is to tackle abuse, underpayment and market distortion.

If you have worked in more tightly regulated markets, such as Germany under the AÜG licence, parts of this will sound familiar. But the Dutch approach has its own sharp edges.

Who will this affect

This will affect most staffing and EOR models. End clients can be fined for using an unauthorised provider. In other words, "we didn’t know" is unlikely to be a defence.

If you are an EOR and engage a local partner, being unlicensed anywhere in the chain will not be an option. If you do work with a local partner, the current structure would likely need to change, with the partner contracting directly with the end user. While the law does not spell this out explicitly, both the overall framework and government guidance point in that direction.

What admission will require

Admission is granted for four years and comes with ongoing obligations. The core package includes:

- Inspection (see below)

- VOG certificate of conduct

- Financial guarantee of €100,000, with some exceptions, to cover potential liabilities such as taxes, social security and fines

- Recurring fee of up to €3,611 per year

The inspection regime

The WTTA relies on private inspection institutions to assess compliance against a standards framework. Official guidance indicates that suppliers must be inspected twice per year during the admission period, and the inspection outcome is central to obtaining and maintaining admission.

In practical terms, organisations should expect inspections to test whether controls actually work. This includes wages, records, tax and social security compliance, identity and right-to-work processes, and housing standards where relevant, not merely whether policies exist on paper.

Key dates to watch

1 November 2026 up to and including 31 December 2026

Providers must register for the transitional arrangement. This allows continued operation even if an application has not yet been decided, noting that inspection capacity may be a bottleneck.

1 January 2027

The law enters into force.

1 May 2027 up to and including 30 June 2027

Application window for admission.

From 1 July 2027

Applications are assessed by the NAU on behalf of the Minister of SZW.

From 1 January 2028

Admission obligation applies. From this date it is prohibited to make labour available in the Netherlands without admission.

From 1 January 2028

The Netherlands Labour Inspectorate enforces the admission obligation.

Key dates to watch

1 November 2026 up to and including 31 December 2026

Providers must register for the transitional arrangement. This allows continued operation even if an application has not yet been decided, noting that inspection capacity may be a bottleneck.

1 January 2027

The law enters into force.

1 May 2027 up to and including 30 June 2027

Application window for admission.

From 1 July 2027

Applications are assessed by the NAU on behalf of the Minister of SZW.

From 1 January 2028

Admission obligation applies. From this date it is prohibited to make labour available in the Netherlands without admission.

From 1 January 2028

The Netherlands Labour Inspectorate enforces the admission obligation.

Need support?
At Nazareth & Partners, we’re helping organisations prepare for the WTTA Act in a way that actually works operationally. Contact us today to discuss how can we support you.

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