Supplying, seconding or hiring workers? The Wtta countdown starts on 1 January 2027

Why This New Licensing Regime Will Affect Far More Businesses Than Many Entrepreneurs Realise

Introduction
When business owners hear about the Dutch Labour Supply Licensing Act (Wet toelating terbeschikkingstelling van arbeidskrachten – Wtta), their first reaction is often: “That’s something for employment agencies, not for us.” In reality, that assumption could prove costly. From 1 January 2028, penalties can reach as much as €103,000 per infringement.

The Wtta extends far beyond traditional recruitment and temporary staffing agencies. It also applies to secondment providers, payroll companies and, perhaps less obviously, any business that regularly places employees under the supervision and direction of another organisation. An IT company that has a software developer working on-site for the same client for several years, an installation business lending staff to a partner organisation, or a cleaning company temporarily supplying excess capacity to another contractor may all fall within the scope of the new regime.

The Dutch Senate approved the Wtta on 11 November 2025. Subsequently, on 19 May 2026, the Minister confirmed in a parliamentary letter that, despite concerns regarding implementation and IT systems, the legislation will take effect as planned on 1 January 2027. Businesses therefore have little reason to postpone preparations.

What does the Wtta change?
The Wtta replaces the relatively limited registration requirement currently contained in Article 7a of the Dutch Labour Intermediaries Allocation Act (Waadi) with a comprehensive licensing framework.

In essence, businesses will no longer be permitted to supply workers to third parties without prior approval from the newly established Dutch Labour Supply Authority (Nederlandse Autoriteit Uitleenmarkt – NAU). A public register will be introduced, listing all authorised providers of labour, including staffing agencies, secondment companies, payroll providers and organisations that only occasionally make workers available to third parties. Foreign businesses supplying personnel in the Netherlands will also be required to comply with the new rules.

A licence will be valid for a maximum period of four years and will require, amongst other things:

• registration with the Dutch Trade Register;
• a valid Certificate of Good Conduct (VOG) for both the legal entity and its directors, partners or managers;
• a financial guarantee of €100,000 (reduced to €50,000 for start-up businesses applying for provisional approval);
• demonstrable compliance with an extensive set of employment, social security and tax requirements; and
• an inspection report issued by an accredited inspection body approved by the Dutch Accreditation Council.

The often overlooked position of the hirer
Many businesses remain unaware that the Wtta does not only target those supplying labour. It also places significant responsibilities on the organisation hiring those workers.

Alongside the prohibition on supplying personnel without a licence, the legislation introduces a corresponding prohibition on hiring personnel from unauthorised providers. From 1 January 2028, businesses may only engage workers through a licensed provider, a provider operating under transitional arrangements, or an organisation that has obtained a specific exemption.

For hirers, this means:

• checking the public NAU register before entering into a labour supply arrangement and monitoring compliance throughout the engagement;
• verifying all parties within the contractual chain in situations involving onward supply of labour, rather than only the immediate contracting party;
• cooperating with inspections relating to compliance with applicable remuneration requirements; and
• facing administrative penalties of up to €103,000 per infringement for non-compliance.

In addition, the Dutch Tax Administration will introduce a new 35% rule from 2027 under the borrower’s liability regime (inlenersaansprakelijkheid). Where adequate records cannot be provided, the authorities may assess unpaid payroll taxes and social security contributions at a flat rate of 35% of the invoiced amount.

Businesses should also be aware that SNA certification will no longer provide the level of legal comfort it once did under the new framework. Furthermore, the existing deposit system will be abolished. While the well-known g-account will remain available, making payments into such an account alone will no longer be sufficient to mitigate risk.

Key dates to put in your diary

• 1 November 2026 – 31 December 2026: the NAU application portal opens. Existing labour suppliers wishing to benefit from the transitional arrangements must register during this period.
• 1 January 2027: the Wtta comes into force and the transitional year begins.
• 1 May – 30 June 2027: existing labour suppliers must submit their formal licence applications.
• 1 July 2027: the NAU starts assessing applications and the public register becomes available for hirers to consult.
• 1 January 2028: the Dutch Labour Inspectorate begins active enforcement and the imposition of penalties on both suppliers and hirers.

Conclusion
The Wtta is not simply a piece of legislation aimed at employment agencies. It introduces a far-reaching compliance framework that has the potential to affect virtually any business that hires, supplies or temporarily places employees with another organisation.

The implementation dates have now been confirmed, the financial consequences of non-compliance are significant and the preparation period is shorter than many businesses realise. Reviewing your labour supply arrangements, contractual relationships and compliance procedures now may help avoid substantial penalties later and ensure that perfectly legitimate staffing arrangements do not become an unexpected source of risk.