Posting workers · Netherlands

Post your workers to the Netherlands, fully compliant

A foreign company sending teams to a site or assignment in the Netherlands? WagwEU notification, A1 certificate, minimum wage, contact person, and the VAT / tax angle others overlook… Eurofiscalis handles every formality.

  • WagwEU notification
  • A1 certificate
  • Minimum wage
  • VAT & tax

Does this concern you?

Are you sending workers to the Netherlands?

As soon as a company established outside the Netherlands temporarily posts its workers there, a set of obligations applies — even before the first day of work.

You have won a project in the Netherlands

Construction, civil engineering, finishing works: you send your teams to a Dutch site for a few days or several months.

You install or maintain equipment

Assembly, commissioning or maintenance of machinery and installations at a client established in the Netherlands.

You carry out a service

Industry, IT, engineering, events: you send workers to perform a one-off assignment in the Netherlands.

You are a subcontractor or a temp agency

You work for a Dutch principal, or you supply staff to a user company in the Netherlands.

Your obligations

What the Netherlands requires

The formalities to complete before and during each posting — we take care of them all.

Prior WagwEU notification

Declare each posting online on the meldloket.postedworkers.nl portal, before the first day of work.

Verification by your client

The Dutch recipient must check your notification within 5 working days and report any inaccuracy. Their compliance depends on yours.

Contact person

Appoint a contact who can be reached by the Nederlandse Arbeidsinspectie for the enforcement of the WagwEU.

A1 certificate

The A1 form keeps your workers under the social security scheme of their home country (Art. 12 of Regulation 883/2004). Without an A1, contributions are due in the Netherlands.

Minimum wage & hard core

Apply at least the Dutch hourly minimum wage, the 8% holiday allowance and the “hard core”: working time, leave, premiums, health and safety.

Documents kept for 5 years

Keep the employment contract, payslips, time records, A1 and proof of wage payment available — and retain them for 5 years after the end of the assignment.

The cornerstone

The WagwEU notification, first of all

In the Netherlands, everything starts with the online notification of your posting, filed before the first day of work. It is what determines your compliance — and that of your client, who must then verify it.

  • The notification is filed online on meldloket.postedworkers.nl, before the first day of work.
  • It states the employer, the workers, the wage payer, the Dutch client, the sector, the location and the duration — together with the A1 certificate.
  • Your Dutch client must verify it within 5 working days and report any inaccuracy: their own compliance depends on it.
  • Road transport falls under a separate regime, via the European IMI portal (not the Dutch portal).

We take care of it: filing the notification, checking the A1s, contact person — and we support your Dutch client through their own verification.

Pay

The Dutch minimum wage applies to your posted workers

Since 2024, the Netherlands applies an hourly minimum wage, binding on all employers, including foreign ones. It is part of the “hard core” applicable from day one.

  • Minimum wage (21 and over) · minimumuurloon, gross 14,71 €/hour
  • Holiday allowance (vakantiebijslag) · on top of the wage 8 % of gross

Hourly minimum wage (21 and over) in force on 1 January 2026, re-indexed on 1 January and 1 July. In construction and other sectors, a collective labour agreement declared universally applicable (CAO) imposes higher contractual wages. Travel, accommodation and meal expenses are reimbursed on top. We apply the up-to-date pay scale for your activity.

The angle that changes everything

Beyond social law: the VAT & tax angle

Most providers stop at the notification. As both a tax and a social-law firm, we anticipate what the posting triggers on the VAT and income tax side — where the real risks lie.

VAT: reverse charge or registration?

In B2B, your Dutch client often reverse-charges the VAT (btw verlegd). But works relating to immovable property located in the Netherlands may require Dutch VAT registration.

Permanent establishment risk

A long-running site or a regular presence can create a permanent establishment, with both social and tax consequences. We assess it upfront.

Taxation of your workers

Beyond 183 days, or if the Dutch client is the de facto employer, the wage may become taxable in the Netherlands (loonheffing withholding). To be analysed on a case-by-case basis.

Why it matters

The risk of non-compliance

8 000 € fine for missing documents
  • Failure to notify: €1,500 to €4,500 depending on the number of workers (€750 for a self-employed person), imposed by the Arbeidsinspectie.
  • Failure to keep documents: up to €8,000, with a 50% increase in the event of repeat offence.
  • Suspension of your works ordered by the Arbeidsinspectie in the event of serious and repeated breaches.
  • Chain liability (WAS Act): your Dutch principal is jointly liable for unpaid wages and will demand your proof of compliance.

Our solution

Posting to the Netherlands, turnkey

You send us your assignment, we take care of everything else.

  1. You send us your assignment

    Country, workers, dates, location and nature of the service in the Netherlands.

  2. We notify & secure

    WagwEU notification, A1 checks, contact person — and we support your Dutch client through their own verification.

  3. You post with peace of mind

    Your assignment starts on time, compliant, from the first day of work.

  4. We manage compliance & inspections

    Documents kept for 5 years, monitoring of the wage and the hard core, VAT / tax angle, assistance in the event of an Arbeidsinspectie inspection.

Why us

A complete partner, in your language

  • Cross-border via Belgium and Germany

    Our Belgian and German offices, bordering the Netherlands, follow your postings closely.

  • Posting + VAT + tax, under one roof

    The only firm that connects Dutch social law to the VAT and permanent establishment risk — where others stop at the notification.

  • Multilingual team

    We speak your language (FR, EN, NL, DE, IT, PL…) and handle the procedures in Dutch for you.

  • European network

    Offices across Europe: post to the Netherlands today, elsewhere tomorrow, with the same partner.

FAQ

Frequently asked questions

Do I have to notify my workers before each assignment in the Netherlands?

Yes. Any foreign company posting workers to the Netherlands must file a notification (meldplicht WagwEU) on the meldloket.postedworkers.nl portal, before the first day of work. A simplified annual notification exists for certain small companies or self-employed persons in border areas, but it is excluded in construction and temporary agency work. We take care of this declaration.

How does the WagwEU notification work in practice?

It is done online before the start of the assignment and states: your company, the contact person, the Dutch client, the sector, the location and duration of the works, the party responsible for paying the wages, the identity of the workers and the A1 certificate. Any change during the assignment must be updated.

Does my Dutch client have obligations of their own?

Yes, and this is a Dutch specificity: the recipient of the service (your client) must verify your notification within 5 working days of the start of the assignment, confirm its accuracy or report inaccuracies via the portal. If they fail to do so, they themselves face a fine. Helping your client stay compliant is a genuine commercial argument — we support you with this.

Do I have to appoint a contact person in the Netherlands?

Yes. You must appoint a contact person, stated in the notification, who can be reached by the Nederlandse Arbeidsinspectie and acts as the liaison point for the enforcement of the WagwEU. Eurofiscalis can fulfil this role for you.

What minimum wage must I pay my posted workers in 2026?

At least the Dutch statutory minimum wage, which has been hourly since 2024: €14.71/hour gross for those aged 21 and over on 1 January 2026 (re-indexed on 1 January and 1 July each year), plus a holiday allowance of at least 8%. Depending on the sector, a collective labour agreement declared universally applicable (for example the CAO Bouw & Infra in construction) imposes higher wages.

Do my workers keep their home-country social security?

Yes, subject to an A1 certificate (Article 12 of European Regulation 883/2004), for a posting not exceeding 24 months. Without a valid A1, your workers are in principle covered by Dutch social security and contributions are due there. The A1 never exempts you from the WagwEU notification: these are two separate regimes.

Posting, secondment or temporary agency work: what is the difference?

The WagwEU covers three cases: the provision of services, intra-group posting and hiring out by a foreign temporary agency. A genuine posting requires real and substantial activity in your home country and a temporary assignment. A foreign temporary agency is subject to notification (without access to the annual notification) and its agency workers enjoy a protective regime. We qualify your situation before any commitment.

What if the posting exceeds 12 months?

Beyond 12 months of actual posting, your worker is entitled to an extended hard core: almost all of Dutch labour law (and the applicable CAO) applies, except the formalities for concluding and terminating the contract and supplementary pension schemes. This period can be extended to 18 months on a reasoned notification. Not to be confused with the 24-month limit of posting for social security purposes (A1).

Can the posting create a VAT obligation or a permanent establishment?

This is an angle most providers ignore. For many B2B services, your Dutch client reverse-charges the VAT and you do not need to register. But works relating to immovable property located in the Netherlands, or a prolonged presence, may require VAT registration and create a permanent establishment, with social and tax consequences. As we handle both the posting AND the tax side, we review your entire situation.

What does my company risk in the event of non-compliance?

The Nederlandse Arbeidsinspectie can impose a fine of €1,500 to €4,500 depending on the number of workers for failure to notify (€750 for a self-employed person), and up to €8,000 for failure to keep documents, with a 50% increase in the event of repeat offence. It can also order the suspension of the works. In addition, your Dutch principal can be held jointly liable for unpaid wages (chain liability, WAS Act).

Is road transport subject to special rules?

Yes. Since the EU Mobility Package, the posting of road drivers is notified via the European IMI portal (postingdeclaration.eu), not via the Dutch portal. One declaration covers several months and the driver keeps a copy on board. We guide you according to your activity.

Which documents must I keep, and for how long?

At the Dutch workplace (or immediately accessible in digital form): the employment contract, payslips, time records, the A1 certificate and proof of wage payment. These documents must be kept for 5 years after the end of the assignment and presented to the Arbeidsinspectie on request.

An assignment in the Netherlands?

Post your workers with peace of mind

An expert reviews your situation and replies within 48 business hours. WagwEU notification, A1, minimum wage, VAT — we handle it all, social and tax alike.