Recent Dutch policy work signals tighter rules around hiring and placing kennismigranten (highly skilled migrants or knowledge migrants).
From plans to curb so-called “uitleenconstructies” (lending/secondment of knowledge migrants by recognized sponsors) to a new licensing regime for staffing firms, it is clear that the compliance bar is rising for staffing companies. So for Employers of Record (EORs) and global employers, this is a moment for clarity and foresight.
If you are an employer who is a recognized sponsor and you hire highly skilled migrants yourself not through the help of an EOR, there are also a lot of changes coming that you need to be aware of and do work for.
At Rock Payroll, our model is built for stricter oversight and long‑term compliance. As a SNA‑certified provider with deep expertise in immigration and employment regulations, we operate to the highest standards—and help our clients do the same. Our clients can be companies who are not recognized sponsors themselves and hire their highly skilled migrants through our EOR service, or companies who are and use our knowledge and services for making the necessary arrangements for their employees and hires, including help with their taxes.
Why are there plans to tighten the rules for EORs?
The government acknowledges the value of migration of highly skilled personnel, but has flagged misuse risks in lending arrangements where the legal employer (recognized sponsor) doesn’t oversee the day‑to‑day work. A November 8, 2024 letter to Parliament reports supervisory findings, including one case where residence was facilitated for over 40 “highly skilled migrants” without actual work being performed through a lending setup. The same letter proposes measures to reduce fraud risks and sharpen sponsor duties.
In parallel, broader work is ongoing to strengthen the recognized sponsor system, including screening linked to national‑security concerns and clearer obligations around who may sponsor and under what conditions.
What could soon change for lending/secondment (uitleenconstructies)?
The policy direction is to limit business‑as‑usual lending of highly skilled migrants by recognized sponsors. The November 2024 government note outlines an approach where lending is in principle, excluded, with narrow, temporary exceptions such as
- where the host company is awaiting a decision on its own recognized‑sponsor application, or
- in M&A/merger situations that trigger a new sponsor application by the new legal employer.
- if the host company qualifies as an innovative start-up or scale-up which is not able to become a recognised sponsor itself yet.
For these exceptions, the proposal is a non‑extendable permit up to two years, plus extra duties for employers of records who are the sponsors to verify recruitment practices at the host and more detailed notifications to IND. Rule changes would be made in the Vreemdelingenbesluit/Vreemdelingencirculaire, so they can be adjusted if needed after evaluation. These measures are being worked out and are not yet in force. It is not clear yet if and when they actually will be.
Recognized sponsor standards (“erkend referentschap”)
Becoming (and staying) a recognized sponsor already involves tests on reliability, continuity, and solvency—that’s the legal basis for the fast‑track process. The government has been developing additional measures in light of national‑security risks and misuse through lending. Expect tighter screening and clearer grounds for refusal or revocation aligned with those risks. Reliability of the people who operate the recognized sponsor would become even more important, as its financial health. The solvability and financial results of your company, which are important aspects when it applies to become a recognized sponsor, are not just important at that moment but also when the company already is. Also its annual financial accounts should be prepared or verified by an independent professional.
Note on “inactivity”
The proposal mentions a “reintroduction” of an inactivity rule. That’s not 100% accurate. Since 2016, IND can revoke recognition if, for three years, no MVV/residence permits were granted and the sponsor has no migrants on record (article 1.15a VV). Courts have applied this ground. This is existing law, not a new proposal. Only now it is proposed to make this possible after two years of inactivity.
Changes to the minimum salaries for Highly Skilled Migrants
The salary criteria are expected to be changes also.
- The salary threshold would raise;
- The duration for which the reduced thresholds apply would be restricted; and
- The rules about the salary criterion would be clarified.
Staffing/EOR market: new licensing & €100,000 deposit (from 2027)
Separately from immigration rules, the Wet toelating terbeschikkingstelling van arbeidskrachten (Wtta) introduces a compulsory admission (licensing) system for companies that supply workers (temporary employment agencies, payroll companies/employers of records and secondment agencies). The bill passed the House (Tweede Kamer) on 15 April 2025; the target effective date is 1 January 2027 (Senate review pending). Key elements include:
- an admission requirement to operate,
- a €100,000 security deposit (“waarborgsom”) for licensees (with provisions for starters), and
- a transition route for firms with a valid SNA certificate at the relevant reference date.
Based on the information known today, Rock Payroll BV would be admitted as for many years it has a valid SNA certificate, a proven track record and an unblemished reputation as one of the best Employers of Record in the Netherlands.
And the 30% ruling?
Two tracks are relevant:
- First it was decided to introduce that the 30% ruling would have phases during its 60-month term, so as from 1 January 2024, the ruling phases 30% → 20% → 10% over successive 20‑month periods, and there’s a WNT salary‑cap on the basis.
- In the 2025 Tax Plan process, the government decided to replace the 30‑20‑10 phasing with a constant 27% (“expatregeling”) from 1 January 2027 (with transitional rules for 2025–2026). Official budget documents and parliamentary notes confirm the 27% rate and transition.
The political debate continues. On 17 June 2025, the House adopted a motion to withdraw WW‑duration cuts and fund that by further sobering the 30% ruling. A motion is not law, but it underscores ongoing scrutiny.
Hiring data: what are we seeing?
Immigration fell in 2024, with a pronounced drop in knowledge migrants from outside the EU. CBS reports 16,000 non‑EU knowledge migrants in 2024—26% fewer than 2023 and 39% fewer than 2022. That trend followed years of growth (pandemic aside).
Why this matters to our clients
If you hire non‑EU professionals, the upshot is clear:
- Lending/secondment is expected to be limited (with narrow, temporary exceptions), and sponsor duties will increase once measures are finalized. Build for direct employment where possible, and use an Employer of Record for the time you are awaiting your recognised sponsorship.
- Staffing providers face a licensing regime with a €100k deposit from 2027; some may exit or restructure. Vet partners for SNA status now and their plan to meet Wtta conditions.
- The 30% facility remains, but with rule changes (27% from 2027) and ongoing political pressure.
- Model alternatives (actual ETK reimbursement or mixed approaches) and monitor thresholds.
How Rock Payroll & Dutchtaxadvice.nl can help
- Compliance‑first operations: SNA‑certified processes, robust onboarding, and documented adherence to IND sponsor duties (zorg‑, administratie‑, informatieplicht).
- Policy monitoring: We track Wtta implementation timelines, IND rulemaking on uitleenconstructies, and 30%‑ruling developments, then translate them into practical steps for HR, tax, and legal.
- Integrated advice: Together with Dutchtaxtdvice.nl, we align immigration, employment, and tax so you can hire compliantly without surprises.
If you’re unsure how the changes affect your set‑up—or want to future‑proof it—let’s review your structure, contracts, and pay/benefits mix.