Regulations for Working in the Netherlands

Overview

Whether as part of a posting, a short-term business trip, or a flexible workation in the Netherlands – international assignments are now a fixed part of modern work models. However, even within the EU, the Netherlands enforces clear regulations: from the notification obligation via the Dutch Posted Workers Register, to the A1 certificate, and to labor and tax law requirements.

Learn more about the key requirements surrounding the "posting of workers in the Netherlands" – when registration is necessary, which documents you need, and what consequences may arise in case of non-compliance. This ensures your employees can work in the Netherlands legally and without unnecessary risks.

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EU Posted Workers Directive

Required Documents

Foreign employers must keep the following documents available in either paper or electronic form:

Employment contract
Proof of identity of the foreign employer and the host entity receiving the posted workers
Records of hours worked
Payslips
A1 certificate for social security coverage
Proof of wage payments

Foreign employers must provide information and documents upon request within a reasonable period. Documents should be written in Dutch, English, French, or German. Authorities may request certified translations. The documents must be retained for five years after the end of the posting.

Contact Person in the Netherlands

Foreign employers must designate a contact person in the Netherlands who acts as a liaison between the foreign employer and the authorities. Posted workers themselves can serve as contact persons for their employer.

Exemptions

Business travelers are exempt from the obligation to notify the authorities of their presence in the country. Business travelers are generally considered to be individuals attending meetings or signing contracts, whose stay does not exceed 13 weeks within a 52-week period.

Penalties for violation

Fines for non-compliance with the posting regulations range from €1,500 (for fewer than 10 posted workers) to €4,500 (for 20 or more posted workers).

Fines may be imposed on both the foreign employer and the entity. If the entity fails to verify the posting notification, it may incur a fine of €1,500.

Labor Law

Minimum wage

The Netherlands has a gross minimum wage set at the national level, which is indexed twice a year (January 1 and July 1).

As of January 1, 2025, the gross monthly minimum wage for employees aged 21 or older is €2,437.07.

Working Hours

Working hours may be defined in collective labor agreements (if applicable). The maximum average working time must not exceed 48 hours per week (including overtime) over a four-month period.

Important Hints

Non-compliance with local labor law may result in financial liabilities, fines, or claims under local termination and working time regulations.

Social Security

For workers posted from an EU country, EU Regulation 883/2004 applies.

With a valid A1 Certificate: the employee remains covered under their home country’s social security system‍
Without an A1: Dutch social security rules apply, and the foreign employer must act like a Dutch employer

Important Hints

The consequences of a violation may include extensive administrative obligations, back contributions (interest), increased audit costs and severe sanctions. In addition, significant reputation damage can occur in this context

Income Tax

In general, there is no "de minimis period" during which posted workers are exempt from paying personal income tax.

However, if a double taxation treaty applies, non-resident taxpayers may avoid income taxation in the Netherlands if their stay does not exceed 183 days (provided all other conditions are met).
In practice, many foreign employers opt to use Dutch payroll services to withhold income tax (and Dutch social security contributions), even when not formally required.

Important Hints

The consequences of non-compliance can vary depending on the situation, but there is often an immediate obligation to submit a tax return in the destination country, which can result in further, extensive consequences for the employees and the company.

Immigration & Visas

International activities require exact compliance with international visa and entry requirements. The traveler, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.

Important Hints

The consequences in case of infringement may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.

Permanent Establishment

Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.

Important Hints

The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.

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Wichtige Hinweise

Important Hints