Posting of workers to the Netherlands is regulated by Directives 96/71/EC, 2014/67/EU and 2018/957/EUÂ as implemented in Dutch legislation.
 These rules set requirements and obligations for companies sending their employees to the Netherlands. Companies must complete the applicable preliminary formalities before the start date of the posting and comply with the relevant obligations throughout the assignment.
For an overview of EU legislation on the matter, take a look at our guide on EU Posted Workers Directives.
Prior obligations when posting workers to the Netherlands
A company posting its employees to the Netherlands must first submit a posting declaration to the Dutch Authorities, unless a specific exemption applies. Companies must use the official Dutch notification portal for this first requirement.
The sending company must provide a written or electronic copy of the notification to the host company before the beginning of the work activity in the Netherlands.
One of the basic requirements is to comply with working and salary conditions in the Netherlands, following Dutch legislation and the relevant provisions of any applicable collective bargaining agreement (CBA).
The sending company must also appoint a contact person to act as an intermediary or liaison with the Authorities. This contact person shall be available on Dutch territory throughout the provision of services and may also be one of the posted workers.Â
The provisions regarding posted workers apply in summary, to employees performing services such as:
- Provision of Services to Clients in The Netherlands: Maintenance – Installation – etc.
- Provision of Services to Subsidiaries of one’s own Group in The Netherlands: Auditing – Management etc.
- Temporary agency workers
Self-employed workers posted to the Netherlands
Self-employed workers are not technically employees. Therefore, they do not necessarily fall under the scope of the EU Posting of Workers Directive.
However, many of the implementing countries require self-employed workers to submit their posted worker notification. This includes the Netherlands, where the obligation applies to self-employed persons established in the EU, EEA or Switzerland who carry out activities in specified sectors.Â
What to do in case of third-country nationals
Companies should pay much attention in case of posting third-country nationals to the Netherlands.
In this case, in fact, immigration and work authorisation requirements could vary substantially, so it is advisable to carry out a case-by-case analysis.Â
A requirement to check, for example, is whether the third-country national needs a work permit for the host country.
Documents storage and archiving
During the assignment, the posting company must keep all the required documents relating to each assignment. These include employment contracts, pay slips, time sheets, A1 Certificate and proof of wage payment. These documents must be available at the place of work, either in paper form or immediately accessible digitally.
Dutch Authorities, in fact, may require said documents during the posting, or even after it for up to five years.
If requested by the Authorities, the company must be able to provide the documentations translated into the official language.
Fines and sanctions in case of non-compliance with Dutch posted workers’ regulations
The Dutch Labour Inspectorate has the right to fine foreign companies or self-employed persons for non-compliance with national posting provisions.
A company that does not report, in writing or electronically, a posting of its employees on Dutch territory as indicated by the regulations in force facesfaces standard fines of €1,500 for fewer than 10 posted workers, €3,000 for 10 to 19 posted workers and €4,500 for 20 or more posted workers.
Failure to comply with the obligation to make the required documents available at the workplace is punished with a standard fine of €8,000 for the foreign employer. Â
Penalties may increase or decrease depending on the specific case in relation to factors that might increment the severity of the infringement, such as the number of employees involved, the duration of the violation, and the eventual recurrence of the violation.
For example, a fine may increase by 100% if the same legal obligation was breached within the five years preceding detection of the new infringement and the fine imposed for the earlier infringement has become final.
Failure to adequately respond to the formal requests presented by the Dutch Labor Inspectorate in case of inspection may result in standard fines of €6,000 for foreign employers and €3,000 for self-employed workers subject to the information obligation. These amounts are not absolute maximum penalties.
Additional fulfillments when posting workers to the Netherlands
In accordance with Regulation 883/2004 and its implementing Regulation 987/2009, the posting company must apply to the competent social institution for a A1 certificate for posted employees.
If a posting lasts longer than 12 months, posted workers are entitled to all employment conditions under Dutch law, with the exception of the rules governing the procedures, formalities and conditions for signing and terminating the employment contract, which include non-competition clauses and pension rules.
The 12-month period can be extended to 18 months upon justified notification.
In this case, the company must make the notification within the last three months of the intended period of posting. For example: in case of a 9-month posting, the company can notify the extension from the seventh month of the posting.
If the posting is extended for a period longer than 18 months, the posted worker will be entitled to all mandatory working conditions from the 13th month of posting. Only if the extension is limited to a total duration of 18 months will the posted worker be entitled to all mandatory working conditions as from the 19th month.
The notification of the extension must be made using the same online portal as for the notification of a transnational posting of workers prior to the posting.