Wtta Netherlands 2027: What the new Dutch employment law means for EOR and payroll companies

Discover what the new Wtta means for Dutch employment law, EOR and payroll providers from 2027. Learn how the rules affect international companies hiring employees in the Netherlands.

If you employ, or plan to employ, people in the Netherlands through an Employer of Record (EOR), payroll provider or staffing company, new Dutch employment rules are coming into effect.

From 1 January 2027, the Wet toelating terbeschikkingstelling van arbeidskrachten (Wtta) introduces a new admission system for companies that make workers available to other businesses. From 1 January 2028, the Dutch Labour Inspectorate will start enforcing the new rules.

This is relevant both if you already have employees working in the Netherlands and if you are considering hiring your first employee here. The rules affect not only the EOR, payroll provider or staffing company, but also the company using the workers.

Key Takeaways:

• The Wtta takes effect on 1 January 2027, with enforcement starting on 1 January 2028.
• EOR, payroll and staffing providers must meet new admission requirements to supply workers in the Netherlands.
• Foreign companies using an EOR must verify their provider’s Wtta compliance to avoid potential fines.
  

Does the Wtta apply to your EOR or payroll arrangement in the Netherlands?

The starting point is how the employment relationship is structured. If an EOR, payroll company or other provider is the legal employer, while your company directs and supervises the employee’s day-to-day work, the arrangement will generally involve the supply of workers within the meaning of the Wtta.

The rules are broader than the traditional temporary employment sector. They can also apply to payroll companies, secondment companies and other businesses that make employees available to clients.

The same principle applies to providers established outside the Netherlands. A foreign company supplying workers who work in the Netherlands under the direction and supervision of the client can also fall within the Wtta. The exact position will depend on the contractual arrangements and how the employment relationship works in practice. Not every EOR or international employment structure is necessarily treated in the same way.

How does the Wtta change Dutch employment law?

Under the current system, companies supplying workers are generally subject to the registration requirements under the Waadi.
The Wtta introduces additional compliance requirements under Dutch labour law for companies that supply workers to other businesses. From 1 January 2028, a provider may only supply workers if it has been admitted by the Nederlandse Autoriteit Uitleenmarkt (NAU), has an exemption, or is still covered by the transitional arrangement. The current Waadi register and Waadi check will be replaced by the public Wtta register from 1 January 2028.

Wtta Netherlands 2027–2028: Key dates and deadlines

Date	What happens
1 November – 31 December 2026	Existing providers can register for the transitional arrangement.
1 January 2027	The Wtta enters into force.
1 May – 30 June 2027	Providers can apply to the NAU for admission, provisional admission or an exemption.
From 1 July 2027	The NAU starts assessing applications and information becomes available through the public register.
1 January 2028	The Dutch Labour Inspectorate starts enforcing the admission requirement.

An existing provider that registers for the transitional arrangement in time and subsequently submits the required application between 1 May and 30 June 2027 can continue supplying workers while the NAU processes the application.

What does a provider need for admission?

Admission is more than a registration exercise. Providers will have to demonstrate that they comply with the applicable employment, wage and tax rules and with the specific requirements of the Wtta.

Depending on the circumstances, these requirements include:

• compliance with the applicable wage and employment rules;
• correct payroll and tax filings;
• a Certificate of Conduct (Verklaring Omtrent het Gedrag or VOG), where required;
• payment of the required security deposit; and
• compliance with the requirements relating to accommodation where housing is provided to foreign workers.

For an existing provider, the standard security deposit is €100.000. Providers that have supplied workers for at least four years may qualify for an exemption from the deposit if they meet the relevant conditions.

Different rules apply to new providers. A new provider applying for provisional admission initially pays a security deposit of €50.000.

How the WTTA affects EOR and payroll clients in the Netherlands

For most international companies using an EOR or payroll solution, the main issue is not that the employment relationship suddenly changes on 1 January 2027. The more important question is whether the provider can continue supplying employees once enforcement starts in 2028.

From 1 January 2028, clients will also be expected to check the NAU public register. Using workers supplied by a provider that is not permitted to operate can result in a fine for the client as well as the provider.

Already using an EOR in the Netherlands?

If you already have employees working through an EOR or payroll provider, there is normally no reason to restructure the arrangement simply because the Wtta enters into force on 1 January 2027.

You should, however, confirm that your provider is taking the necessary steps. In particular, check whether it has registered for the transitional arrangement before 31 December 2026 and how it intends to complete the admission process in 2027. It is sensible to obtain this confirmation in writing and keep it with your employment and service agreement documentation.

What you should know when hiring employees in the Netherlands in 2027

If you are selecting an EOR or payroll provider for new employees in the Netherlands, Wtta compliance should form part of your provider selection from the outset. Ask how the provider intends to comply with the new rules and whether it is covered by the transitional arrangement. This is particularly important for providers that will still be employing your staff when enforcement begins in January 2028. A provider may offer a simple or cost-effective EOR solution, but that solution must also remain compliant once the new admission system is enforced.

When your provider is based outside the Netherlands

Being established abroad does not automatically place a provider outside the Wtta. If a foreign provider supplies employees who work in the Netherlands under the client’s direction and supervision, the Wtta can apply. Foreign providers may therefore also need to register in the Netherlands and complete the admission process.

Practical differences in the application requirements for foreign providers mean international arrangements should be reviewed separately.

How Rock Payroll can help with Dutch employment law compliance

For international employers, the Wtta adds another compliance point to an already complex combination of Dutch employment law, payroll, tax and immigration requirements.

At Rock Payroll, we first look at how the employment relationship is actually structured: who employs the individual, who directs the work and where the employee performs the work.
We then consider the Wtta together with the payroll, employment and immigration requirements, so the structure works as a whole rather than treating each part separately. For companies planning to employ staff in the Netherlands, this also means Wtta compliance can be considered before the first employee is hired, rather than adjusting the structure later.

Unsure how the Wtta affects your hiring plans in the Netherlands? Book a call with our experts.

Information checked on 11 November 2026. This article provides a general overview of the Wtta. Whether the rules apply to a particular employment or EOR arrangement depends on the contractual structure and the way the relationship works in practice.

Frequently asked questions

Sources

• Ondernemersplein / RVO – Nieuwe regels voor bedrijven die personeel in- of uitlenen (Wtta)
• Rijksoverheid – Aanpak misstanden bij uitzendbureaus en andere uitleners
• Nederlandse Autoriteit Uitleenmarkt – Toelating uitleenmarkt