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.
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.
Read a September 2020 report prepared by the KPMG member firm in the Netherlands
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.