As of March 1, 2020, there is a duty to notify for employers abroad and relevant self-employed persons from countries within the European Economic Area (EEA) and Switzerland who have a temporary posting in the Netherlands. They can indicate through the Dutch online notification portal what work they will be performing, the period in which it will take place and whether they are bringing employees with them. The arrival of all posted workers must also be notified. Countries within the EEA are all EU member states, Norway, Liechtenstein and Iceland.
The Terms of Employment Posted Workers in the European Union Act (WagwEU) makes a distinction between employers abroad, self-employed persons, and clients (service recipients).
Employers abroad are foreign employers who:
Self-employed persons who come to the Netherlands on a temporary posting are obliged to notify in some cases.
Clients (service recipients) are the clients or companies for whom the employer abroad or self-employed person works.
If a company abroad or self-employed person contracts a third company to perform all or part of the work for a Dutch client , this involves subcontracting. In that case, the employer abroad or self-employed person functions as a client (service recipient). The third company notifies its own personnel and the employer abroad or self-employed person reviews the notification.
When notifying, employers abroad should notify at least the following:
Self-employed persons with a duty to notify must among other things notify their identity, the identity of the client, the sector in which the activities will be carried out, the address /place where the work will be performed, the duration of the work, and information about where social security contributions will be paid.
If you have a question about the duty to notify or the WagwEU, please consult the FAQs first. If you cannot find the answer there, consult Government.nl. You can also contact the Public Information Service through Government.nl.
If you have a question about the notification portal or are encountering technical problems, please contact the TechnicalHelpdesk. You can find the contact details of the Technical Helpdesk in the online notification portal.
As of March 1, 2020, you have a duty to notify new temporary postings. You can already notify your temporary postings that begin on, or after, March 1, 2020 as of February 10, 2020. The data entered will be received by the Inspectorate SZW, the Sociale Verzekeringsbank (SVB) and the Dutch Tax and Customs Administration. The use of this data and enforcement of the duty to notify will take place from March 1, 2020