Netherlands: Employer reporting obligations, temporary employment of foreign workers

Netherlands: Employer reporting obligations

There is a reporting obligation for employers and service providers established in the EU/EEA and Switzerland if they temporarily employ a foreign worker in the Netherlands.

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The reporting requirement under the “Posted Workers in the European Union (Working Conditions) Act” (Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie—WAGWEU) was introduced in March 2020, but the reporting requirement was suspended for the first six months.

The six-month trial period ended 1 September 2020.

From now on, penalties may be imposed on both the foreign employer and the Dutch contracting party if they do not fully comply with the conditions of the WAGWEU.

  • The penalty for foreign employers who do not timely report will range between €1,500 and €4,500 for each employee not reported (on time). The amount is dependent on the total number of employees for whom the penalty is imposed.
  • Dutch contracting parties can be subject to a penalty of €1,500 if they fail to verify a notification or fail to do so on time.


Read a September 2020 report prepared by the KPMG member firm in the Netherlands

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