A new gatekeeper

With the upcoming Provision of Personnel Accreditation Act (Wet toelating terbeschikkingstelling van arbeidskrachten – or WTTA) in the Netherlands, the federal legislature aims to combat abuses in the temporary staffing sector. From January 2028, all organisations supplying workers in the Netherlands will be required to obtain a valid government admission permit (subject to specific transitional arrangements or statutory exceptions).

Why WTTA is relevant for international businesses

The Act applies as soon as work is performed in the Netherlands. This directly affects foreign suppliers and hirers, for example, when deploying foreign staff on a Dutch project. Such arrangements often already fall under the Allocation of Workers by Intermediaries Act (Wet allocatie arbeidskrachten door intermediairs, or WAADI). WAADI ensures that supplied workers enjoy at least the same basic employment conditions as the hirer's own employees in equal or equivalent roles. WTTA now adds a strict, prior admission requirement to this framework.

What WTTA changes

Only admitted suppliers may provide staff. Admission requires, among other things, financial security (a deposit), compliance with tax and employment obligations, and certification. Equivalent requirements will apply to foreign suppliers.

Hirers will have a statutory verification duty: they must check the supplier’s admission before work commences. Whether an arrangement falls within the scope of the Act depends on the factual circumstances. Contracts framed as “provision of services” or “contracting of work” legally qualify as the supply of workers if the hirer exercises direction and supervision. Exceptions, such as non-profit peer-lending and strict intra-group secondments, are very limited.

Practical examples

A foreign construction company seconding its own employees to a Dutch project may require admission.
A company using an agency to staff a Dutch site is legally obligated to verify that agency’s admission.
In “chain-lending” scenarios (e.g. via a managed service provider or subcontractors), chain transparency is required to ensure all links hold a valid admission.

Sanctions and risks

Non-compliance with WTTA may lead to substantial administrative fines for both the hirer and the supplier (enforced by the Netherlands Labour Authority), and tax reassessments. Strict monitoring of the entire supply chain is therefore crucial, as every individual link in the chain can be held legally responsible and penalised for non-compliance. Furthermore, there is a threat of immediate operational disruption: if a supplier loses its admission, any further deployment of its workers becomes immediately illegal, meaning work must stop at once.

Timing and a closing message

The Act is expected to enter into force in January 2027, with strict enforcement starting in January 2028. International employers are strongly advised to use the transition period to assess their current labour supply structures and procurement contracts.

Ruud Olde is Attorney-at-law, specialised in Employment Law. Among others, he deals with co-determination and collective bargaining processes, reorganisations and individual dismissals. He also advises on terms and conditions of employment, working conditions, liability and contracts.

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Dual-track global mobility: Aligning tax and social security rules