Recently, the Senate approved the Law on Admission for Posting of Workers (Wtta) adopted. With this act come er stricter regels for the labor market when there are lending. Temporary employment agencies and other parties that employee lending may do so only if they have a license for this purpose. Dear the law workers, especially migrant workers, are better protected.
New admission requirement for lenders
As of January 1, 2027, only lenders with an official authorization (permit) may lend workers. All temporary employment agencies, secondment agencies and other companies wishing to lend personnel must report to the Dutch Authority Uitleenmarkt (NAU) before Jan. 1, 2027. This authority was established to assess whether the lender may obtain a permit.
To obtain a license, a lender must meet a number of conditions. For example, the lender must have a Certificate of Good Conduct (VOG), deposit a deposit of €100,000 and be able to demonstrate compliance with labor laws.
Incidentally, an exception applies to intra-group personnel lending. Such lending is not considered a posting within the Wtta and therefore does not fall under the law.
Stricter enforcement and penalties for lending
From January 1, 2028, the Dutch Labor Inspectorate will start enforcing the law. Lenders operating in the lending sector without a permit risk a fine. Hirers can also be fined if they do business with an unlicensed hirer. The responsibility and risk thus lies with both parties.
Why the Wtta?
The report of the Aanjaagteam Bescherming Arbeidsmigranten, among others, shows that there are many abuses in the lending sector. These include substandard housing, money laundering, underpayment, abuse of unemployment benefits, exploitation, illegal labor and human trafficking. Here, migrant workers are particularly vulnerable. In addition to better protection of these workers through stricter compliance with working conditions, the law should also contribute to fairer competition between lenders.
Transitional arrangement and phasing
Because not all lenders can meet all requirements immediately, a transition period applies. Thus, companies with an SNA seal of approval can be temporarily admitted without an immediate inspection report. The full implementation of the system will continue in phases until 2030-2031, during which the inspection frequency will grow to two inspections per year per hirer.
In conclusion
If you have any questions about the Wtta as a result of the above news item, please feel free to contact us via the payroll tax focus group (loonheffingen@govers.nl) or through your relationship manager, by mail, or by phone at 040 - 2 504 504.