New Obligations for Companies Posting Employees to the Netherlands – What Will Change from 2027?

Certification Requirement for Employment Agencies and Companies Posting Employees to the Kingdom of the Netherlands

The Dutch labor market is facing one of the most significant changes in the past decade. The upcoming WTTA Act („Wet toelating terbeschikkingstelling van arbeidskrachten”) introduces a mandatory certification requirement for all companies that provide employees to work in the Netherlands. This change applies not only to local and foreign temporary employment agencies but also to any other entities that make workers available on the Dutch labor market (“uitlener” under Dutch labor law).

The law was passed by the House of Representatives in April 2025. It still requires approval by the Senate, with a debate scheduled for October 7, 2025. The law is expected to come into effect on January 1, 2027. From January 1, 2028, agencies and companies seconding employees will be subject to verification regarding possession of the certificate, and cooperation with entities that are not legally authorized to operate in the Netherlands will be penalized.

Under the new regulations, all agencies providing employees will need to hold a valid license in order to legally supply workers to other employers. In practice, operating without such authorization will be illegal, and cooperation with unauthorized companies may result in financial penalties. The purpose of the WTTA Act is to protect workers and ensure that all agencies operate legally and comply with Dutch labor law, tax, and social security regulations. Companies that already hold a SNA certificate (Stichting Normering Arbeid) may benefit from a simplified licensing process, but they are still subject to the obligations under the WTTA Act.

Requirements for Employment Agencies and Companies Posting Employees to the Netherlands

To obtain certification, agencies must demonstrate compliance with specific requirements, including:

• Possession of a VOG certificate (Verklaring Omtrent het Gedrag) – a certificate of good conduct for the company,

• Provision of a financial guarantee (approximately €100,000),

• Compliance with labor law and social security regulations,

• Proof of proper payment of taxes and contributions.

The primary goal of the WTTA is to protect employees, ensure fair working conditions, and increase transparency in the labor market. The new regulations will enable companies using employees to cooperate only with legal agencies and posting entities, thereby reducing legal and financial risks.

These changes will have a significant impact on the functioning of the labor market in the Netherlands. Therefore, it is important to prepare in advance. Implementation of the WTTA will increase the responsibility of agencies and companies seconding employees, improve worker safety, and provide greater transparency across the sector.