Legislation
Do you lend staff to other companies, or do you hire workers through a staffing agency or secondment firm? Then the rules are changing significantly. From 1 January 2027, the Dutch Labour Market Access Act (Wtta) comes into force. Staff providers may only supply workers if they have received official approval from the Dutch Labour Market Authority (NAU). Companies hiring staff may only work with approved providers.
The Act is designed to tackle abuses in the staff lending market, particularly affecting migrant workers who are underpaid, work excessive hours or live in poor conditions.
For staff providers (staffing agencies, secondment firms, payroll companies):
1. You need official approval from the NAU to be permitted to supply staff.
2. You must register before 1 January 2027 to benefit from the transitional arrangement. Registration is done via toelatinguitleenmarkt.nl.
3. You are listed in a public register that is accessible to everyone.
4. You must demonstrate that you meet the standards framework: correct pay, good working conditions and fair contracts.
For companies hiring staff:
1. You may only work with approved providers.
2. You must check whether a provider is listed in the NAU register before entering into cooperation.
3. If you work with a non-approved provider, you risk a fine of up to 90,000 euros.
The Wtta applies to situations where workers are employed under the direction and supervision of the hiring party. This includes:
✅ Staffing agencies
✅ Secondment firms
✅ Payroll companies
✅ Any company that occasionally lends staff to another party
Two exceptions:
❌ Lending colleagues within the same company
❌ Lending within a corporate group (parent-subsidiary structure)
📅 Wtta entry into force: 1 January 2027
📅 Registration deadline for transitional arrangement: 1 November 2026 to 1 January 2027
📅 Enforcement by Dutch Labour Inspectorate: 1 January 2028
Important: if you do not register before 1 January 2027, you cannot benefit from the transitional arrangement and may not supply staff from 2028 until you have been approved.
To be approved by the NAU as a provider, you must demonstrate compliance with these requirements:
1. Correct pay: you pay workers at least the statutory minimum wage including holiday pay and leave.
2. Good working conditions: you comply with the Working Conditions Act.
3. Fair contracts: you use correct employment agreements.
4. Financial security: you have a G-account or deposit for the remittance of payroll tax and contributions.
5. No WKA debts: you are not registered as a problem case with the Tax Authority.
As a provider:
1. Go to toelatinguitleenmarkt.nl and check whether you fall under the Wtta using the decision tool on the site.
2. Register between 1 November 2026 and 1 January 2027 for the transitional arrangement.
3. Prepare your file: gather evidence of correct pay, working conditions and contracts.
4. Await assessment by the NAU (assessment starts 1 July 2027).
As a hiring company:
1. Draw up an overview of all parties from whom you hire staff.
2. Check per provider whether they are in the NAU register once it is made public.
3. Include a clause in new contracts requiring the provider to be approved.
The existing rules from the Labour Market Allocation Act (Waadi) remain in force. The Wtta adds to them. Companies hiring from foreign providers active in the Netherlands also fall under the Wtta.
Have questions about this legislative change? Send an email to info@sarabeladministratie.nl.